Espresso Shops: 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.
Espresso Shops
Largest movements
- Receivables after one year -€62,500
down €62,500 (-37.0%), from €169,029 to €106,529
- Receivables within one year +€33,155
up €33,155 (+91.9%), from €36,069 to €69,224
of which Trade receivables: +€31,295
- Tangible fixed assets -€9,119
down €9,119 (-27.4%), from €33,261 to €24,142
of which Furniture and vehicles: -€9,119
- Cash -€2,649
down €2,649 (-99.0%), from €2,677 to €27
mainly Receivables within one year (-€33,155) and Debts after one year (-€27,610)
- Debts after one year -€27,610
down €27,610 (-22.1%), from €124,761 to €97,151
- Accrued charges and deferred income -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tax, wage and social debts -€4,964
down €4,964 (-94.7%), from €5,241 to €278
of which Taxes: -€2,573
- Trade debts +€3,367
up €3,367 (+155%), from €2,172 to €5,540
- Short-term financial debts -€2,565
down €2,565 (-86.3%), from €2,972 to €406
- Gross operating margin -€13,674
down €13,674 (-42.4%), from €32,288 to €18,614
- Taxes -€7,745
down €7,745 (-98.2%), from €7,885 to €140
- Other operating charges +€2,304
up €2,304 (+345%), from €668 to €2,972
- Financial charges -€1,832
down €1,832 (-23.9%), from €7,653 to €5,821
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,036 | €199,922 | -€41,114 | -17.1% |
| Fixed assets | 21/28 | €33,261 | €24,142 | -€9,119 | -27.4% |
| Tangible fixed assets | 22/27 | €33,261 | €24,142 | -€9,119 | -27.4% |
| Land and buildings | 22 | €256 | €256 | = | 0.0% |
| Furniture and vehicles | 24 | €33,005 | €23,886 | -€9,119 | -27.6% |
| Current assets | 29/58 | €207,775 | €175,781 | -€31,994 | -15.4% |
| Amounts receivable after more than one year | 29 | €169,029 | €106,529 | -€62,500 | -37.0% |
| Other amounts receivable | 291 | €169,029 | €106,529 | -€62,500 | -37.0% |
| Amounts receivable within one year | 40/41 | €36,069 | €69,224 | +€33,155 | +91.9% |
| Trade receivables | 40 | €36,069 | €67,365 | +€31,295 | +86.8% |
| Other amounts receivable | 41 | - | €1,860 | +€1,860 | |
| Cash at bank and in hand | 54/58 | €2,677 | €27 | -€2,649 | -99.0% |
| Total equity and liabilities | 10/49 | €241,036 | €199,922 | -€41,114 | -17.1% |
| Equity | 10/15 | €26,920 | €27,481 | +€561 | +2.1% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,080 | -€10,519 | +€561 | +5.1% |
| Amounts payable | 17/49 | €214,116 | €172,441 | -€41,675 | -19.5% |
| Amounts payable after more than one year | 17 | €124,761 | €97,151 | -€27,610 | -22.1% |
| Financial debts | 170/4 | €124,761 | €97,151 | -€27,610 | -22.1% |
| Amounts payable within one year | 42/48 | €69,356 | €65,291 | -€4,065 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €27,514 | €27,610 | +€97 | +0.4% |
| Financial debts | 43 | €2,972 | €406 | -€2,565 | -86.3% |
| Credit institutions | 430/8 | €2,972 | €406 | -€2,565 | -86.3% |
| Trade debts | 44 | €2,172 | €5,540 | +€3,367 | +155% |
| Suppliers | 440/4 | €2,172 | €5,540 | +€3,367 | +155% |
| Taxes, remuneration and social security | 45 | €5,241 | €278 | -€4,964 | -94.7% |
| Taxes | 450/3 | €2,851 | €278 | -€2,573 | -90.3% |
| Remuneration and social security | 454/9 | €2,391 | - | -€2,391 | |
| Other amounts payable | 47/48 | €31,456 | €31,456 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,119 | €9,119 | = | 0.0% |
| Other operating charges | 640/8 | €668 | €2,972 | +€2,304 | +345% |
| Gross operating margin | 9900 | €32,288 | €18,614 | -€13,674 | -42.4% |
| Operating profit (loss) | 9901 | €22,501 | €6,523 | -€15,978 | -71.0% |
| Financial income | 75/76B | €139 | - | -€139 | |
| Recurring financial income | 75 | €139 | - | -€139 | |
| Financial charges | 65/66B | €7,653 | €5,821 | -€1,832 | -23.9% |
| Recurring financial charges | 65 | €7,653 | €5,821 | -€1,832 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €14,987 | €702 | -€14,285 | -95.3% |
| Income taxes | 67/77 | €7,885 | €140 | -€7,745 | -98.2% |
| Profit (loss) for the period | 9904 | €7,102 | €561 | -€6,540 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,102 | €561 | -€6,540 | -92.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.