EETKAFFEE POSEIDON: 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.
EETKAFFEE POSEIDON
Largest movements
- Receivables within one year +€73,888
up €73,888 (+109%), from €67,730 to €141,618
of which Other amounts receivable: +€93,778
- Intangible fixed assets -€5,000
down €5,000 (-11.5%), from €43,534 to €38,534
- Stocks and contracts +€3,910
up €3,910 (+90.8%), from €4,307 to €8,217
- Reserves +€67,323
up €67,323 (+68.2%), from €98,704 to €166,027
- Advances received +€15,359
up €15,359 (+6,826%), from €225 to €15,584
- Debts after one year -€10,114
down €10,114 (-38.4%), from €26,310 to €16,197
of which Financial debts: -€10,114
- Short-term financial debts +€5,806
new in 2025: €5,806
- Current portion of long-term debt -€4,579
down €4,579 (-30.5%), from €15,013 to €10,434
- Gross operating margin +€14,177
up €14,177 (+6.1%), from €232,880 to €247,057
- Depreciation +€9,196
up €9,196 (+47.5%), from €19,379 to €28,575
- Other operating charges -€4,358
down €4,358 (-40.3%), from €10,820 to €6,462
- Taxes +€3,728
up €3,728 (+17.6%), from €21,136 to €24,863
- Financial charges +€3,037
up €3,037 (+156%), from €1,952 to €4,990
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 | €232,340 | €302,567 | +€70,227 | +30.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €144,474 | €138,547 | -€5,927 | -4.1% |
| Intangible fixed assets | 21 | €43,534 | €38,534 | -€5,000 | -11.5% |
| Tangible fixed assets | 22/27 | €100,940 | €100,013 | -€927 | -0.9% |
| Plant, machinery and equipment | 23 | €59,701 | €67,872 | +€8,171 | +13.7% |
| Furniture and vehicles | 24 | €37,532 | €29,434 | -€8,098 | -21.6% |
| Other tangible fixed assets | 26 | €3,707 | €2,707 | -€1,000 | -27.0% |
| Current assets | 29/58 | €87,865 | €164,020 | +€76,154 | +86.7% |
| Stocks and contracts in progress | 3 | €4,307 | €8,217 | +€3,910 | +90.8% |
| Stocks | 30/36 | €4,307 | €8,217 | +€3,910 | +90.8% |
| Amounts receivable within one year | 40/41 | €67,730 | €141,618 | +€73,888 | +109% |
| Trade receivables | 40 | €21,190 | €1,300 | -€19,890 | -93.9% |
| Other amounts receivable | 41 | €46,540 | €140,318 | +€93,778 | +202% |
| Cash at bank and in hand | 54/58 | €11,445 | €9,492 | -€1,953 | -17.1% |
| Deferred charges and accrued income | 490/1 | €4,383 | €4,693 | +€310 | +7.1% |
| Total equity and liabilities | 10/49 | €232,340 | €302,567 | +€70,227 | +30.2% |
| Equity | 10/15 | €103,704 | €171,027 | +€67,323 | +64.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,704 | €166,027 | +€67,323 | +68.2% |
| Distributable reserves | 133 | €98,704 | €166,027 | +€67,323 | +68.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €128,636 | €131,540 | +€2,904 | +2.3% |
| Amounts payable after more than one year | 17 | €26,310 | €16,197 | -€10,114 | -38.4% |
| Financial debts | 170/4 | €26,310 | €16,197 | -€10,114 | -38.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €94,808 | €112,397 | +€17,589 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €15,013 | €10,434 | -€4,579 | -30.5% |
| Financial debts | 43 | - | €5,806 | +€5,806 | |
| Credit institutions | 430/8 | - | €5,806 | +€5,806 | |
| Trade debts | 44 | €49,997 | €48,171 | -€1,826 | -3.7% |
| Suppliers | 440/4 | €49,997 | €48,171 | -€1,826 | -3.7% |
| Advances received on contracts in progress | 46 | €225 | €15,584 | +€15,359 | +6,826% |
| Taxes, remuneration and social security | 45 | €29,574 | €32,402 | +€2,828 | +9.6% |
| Taxes | 450/3 | €17,584 | €30,600 | +€13,016 | +74.0% |
| Remuneration and social security | 454/9 | €11,990 | €1,803 | -€10,187 | -85.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €7,517 | €2,946 | -€4,571 | -60.8% |
| Remuneration, social security and pensions | 62 | €121,239 | €119,080 | -€2,159 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,379 | €28,575 | +€9,196 | +47.5% |
| Other operating charges | 640/8 | €10,820 | €6,462 | -€4,358 | -40.3% |
| Gross operating margin | 9900 | €232,880 | €247,057 | +€14,177 | +6.1% |
| Operating profit (loss) | 9901 | €81,443 | €92,940 | +€11,498 | +14.1% |
| Financial income | 75/76B | €1,892 | €4,236 | +€2,344 | +124% |
| Recurring financial income | 75 | €1,892 | €4,236 | +€2,344 | +124% |
| Financial charges | 65/66B | €1,952 | €4,990 | +€3,037 | +156% |
| Recurring financial charges | 65 | €1,952 | €4,990 | +€3,037 | +156% |
| Profit (loss) for the period before taxes | 9903 | €81,382 | €92,187 | +€10,805 | +13.3% |
| Income taxes | 67/77 | €21,136 | €24,863 | +€3,728 | +17.6% |
| Profit (loss) for the period | 9904 | €60,246 | €67,323 | +€7,077 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,246 | €67,323 | +€7,077 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.