EASY 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.
EASY COFFEE
Largest movements
- Stocks and contracts -€25,716
down €25,716 (-97.4%), from €26,407 to €692
- Cash +€18,257
up €18,257 (+590.6%), from €3,092 to €21,349
mainly Stocks and contracts (+€25,716) and Other debts (+€21,818)
- Receivables within one year +€10,779
up €10,779 (+75.6%), from €14,257 to €25,036
of which Trade receivables: +€21,800
- Intangible fixed assets -€4,169
down €4,169 (-21.1%), from €19,728 to €15,559
- Trade debts -€27,526
down €27,526 (-84.4%), from €32,608 to €5,082
- Other debts +€21,818
up €21,818 (+54.8%), from €39,825 to €61,643
- Tax, wage and social debts +€2,967
new in 2025: €2,967
- Profit (loss) carried forward +€1,864
up €1,864 (+16.5%), from -€11,293 to -€9,429
- Gross operating margin +€15,990
up €15,990, from -€8,948 to €7,042
- Depreciation +€1,989
up €1,989 (+91.2%), from €2,180 to €4,169
- Other operating charges +€782
up €782 (+473.8%), from €165 to €947
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.
Cash bridge derived
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 | €63,640 | €62,762 | -€878 | -1.4% |
| Fixed assets | 21/28 | €19,728 | €15,559 | -€4,169 | -21.1% |
| Intangible fixed assets | 21 | €19,728 | €15,559 | -€4,169 | -21.1% |
| Current assets | 29/58 | €43,913 | €47,204 | +€3,291 | +7.5% |
| Stocks and contracts in progress | 3 | €26,407 | €692 | -€25,716 | -97.4% |
| Stocks | 30/36 | €26,407 | €692 | -€25,716 | -97.4% |
| Amounts receivable within one year | 40/41 | €14,257 | €25,036 | +€10,779 | +75.6% |
| Trade receivables | 40 | €3,236 | €25,036 | +€21,800 | +673.7% |
| Other amounts receivable | 41 | €11,021 | - | -€11,021 | |
| Cash at bank and in hand | 54/58 | €3,092 | €21,349 | +€18,257 | +590.6% |
| Deferred charges and accrued income | 490/1 | €156 | €126 | -€30 | -19.1% |
| Total equity and liabilities | 10/49 | €63,640 | €62,762 | -€878 | -1.4% |
| Equity | 10/15 | -€8,793 | -€6,929 | +€1,864 | +21.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,293 | -€9,429 | +€1,864 | +16.5% |
| Amounts payable | 17/49 | €72,433 | €69,691 | -€2,742 | -3.8% |
| Amounts payable within one year | 42/48 | €72,433 | €69,691 | -€2,742 | -3.8% |
| Trade debts | 44 | €32,608 | €5,082 | -€27,526 | -84.4% |
| Suppliers | 440/4 | €32,608 | €5,082 | -€27,526 | -84.4% |
| Taxes, remuneration and social security | 45 | - | €2,967 | +€2,967 | |
| Taxes | 450/3 | - | €2,967 | +€2,967 | |
| Other amounts payable | 47/48 | €39,825 | €61,643 | +€21,818 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €4,169 | +€1,989 | +91.2% |
| Other operating charges | 640/8 | €165 | €947 | +€782 | +473.8% |
| Gross operating margin | 9900 | -€8,948 | €7,042 | +€15,990 | |
| Operating profit (loss) | 9901 | -€11,293 | €1,926 | +€13,219 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €62 | +€62 | |
| Recurring financial charges | 65 | - | €62 | +€62 | |
| Profit (loss) for the period before taxes | 9903 | -€11,293 | €1,864 | +€13,157 | |
| Profit (loss) for the period | 9904 | -€11,293 | €1,864 | +€13,157 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,293 | €1,864 | +€13,157 |
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 9 October 2026 via checked.be.