DIVINO COFFEE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIVINO COFFEE
Largest movements
- Receivables within one year +€36,287
up €36,287 (+47.1%), from €77,105 to €113,391
of which Other amounts receivable: +€39,416
- Deferred charges and accrued income -€30,276
down €30,276 (-98.7%), from €30,670 to €394
- Financial fixed assets +€28,461
up €28,461 (+44.1%), from €64,538 to €92,999
- Tangible fixed assets +€26,622
up €26,622 (+18.1%), from €147,157 to €173,778
of which Furniture and vehicles: +€27,988
- Profit (loss) carried forward +€136,465
up €136,465 (+70.4%), from €193,829 to €330,294
- Trade debts -€85,287
down €85,287 (-50.1%), from €170,400 to €85,113
- Tax, wage and social debts +€44,743
up €44,743 (+79.3%), from €56,420 to €101,163
of which Taxes: +€54,071
- Debts after one year -€31,553
down €31,553 (-48.9%), from €64,466 to €32,913
- Staff costs -€69,062
down €69,062 (-69.9%), from €98,755 to €29,692
- Gross operating margin -€29,130
down €29,130 (-9.2%), from €316,614 to €287,483
- Taxes +€15,917
up €15,917 (+57.8%), from €27,516 to €43,433
- Other operating charges +€9,474
up €9,474 (+59.4%), from €15,940 to €25,414
- Depreciation -€8,383
down €8,383 (-16.6%), from €50,638 to €42,256
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €530,007 | €594,636 | +€64,629 | +12.2% |
| Fixed assets | 21/28 | €211,694 | €266,777 | +€55,082 | +26.0% |
| Tangible fixed assets | 22/27 | €147,157 | €173,778 | +€26,622 | +18.1% |
| Furniture and vehicles | 24 | €66,617 | €94,605 | +€27,988 | +42.0% |
| Leasing and similar rights | 25 | €777 | - | -€777 | |
| Other tangible fixed assets | 26 | €79,762 | €79,174 | -€589 | -0.7% |
| Financial fixed assets | 28 | €64,538 | €92,999 | +€28,461 | +44.1% |
| Current assets | 29/58 | €318,313 | €327,859 | +€9,546 | +3.0% |
| Stocks and contracts in progress | 3 | €3,674 | €2,678 | -€996 | -27.1% |
| Stocks | 30/36 | €3,674 | €2,678 | -€996 | -27.1% |
| Amounts receivable within one year | 40/41 | €77,105 | €113,391 | +€36,287 | +47.1% |
| Trade receivables | 40 | €7,290 | €4,161 | -€3,129 | -42.9% |
| Other amounts receivable | 41 | €69,815 | €109,231 | +€39,416 | +56.5% |
| Cash at bank and in hand | 54/58 | €206,864 | €211,396 | +€4,532 | +2.2% |
| Deferred charges and accrued income | 490/1 | €30,670 | €394 | -€30,276 | -98.7% |
| Total equity and liabilities | 10/49 | €530,007 | €594,636 | +€64,629 | +12.2% |
| Equity | 10/15 | €207,429 | €343,894 | +€136,465 | +65.8% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,829 | €330,294 | +€136,465 | +70.4% |
| Amounts payable | 17/49 | €322,578 | €250,742 | -€71,837 | -22.3% |
| Amounts payable after more than one year | 17 | €64,466 | €32,913 | -€31,553 | -48.9% |
| Financial debts | 170/4 | €64,466 | €32,913 | -€31,553 | -48.9% |
| Amounts payable within one year | 42/48 | €258,113 | €217,829 | -€40,284 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €31,293 | €31,553 | +€260 | +0.8% |
| Trade debts | 44 | €170,400 | €85,113 | -€85,287 | -50.1% |
| Suppliers | 440/4 | €170,400 | €85,113 | -€85,287 | -50.1% |
| Taxes, remuneration and social security | 45 | €56,420 | €101,163 | +€44,743 | +79.3% |
| Taxes | 450/3 | €44,153 | €98,224 | +€54,071 | +122% |
| Remuneration and social security | 454/9 | €12,267 | €2,939 | -€9,328 | -76.0% |
| Remuneration, social security and pensions | 62 | €98,755 | €29,692 | -€69,062 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,638 | €42,256 | -€8,383 | -16.6% |
| Other operating charges | 640/8 | €15,940 | €25,414 | +€9,474 | +59.4% |
| Gross operating margin | 9900 | €316,614 | €287,483 | -€29,130 | -9.2% |
| Operating profit (loss) | 9901 | €151,280 | €190,121 | +€38,841 | +25.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,652 | €10,223 | -€7,429 | -42.1% |
| Recurring financial charges | 65 | €17,652 | €10,223 | -€7,429 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €133,628 | €179,898 | +€46,270 | +34.6% |
| Income taxes | 67/77 | €27,516 | €43,433 | +€15,917 | +57.8% |
| Profit (loss) for the period | 9904 | €106,113 | €136,465 | +€30,353 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106,113 | €136,465 | +€30,353 | +28.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.