H2Coffee: what changed
Two fiscal 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.
H2Coffee
Largest movements
- Cash -€5,091
down €5,091 (-93.6%), from €5,440 to €349
mainly Net result for the year (-€2,693) and Trade debts (-€2,447)
- Receivables within one year +€510
up €510 (+46.6%), from €1,093 to €1,603
of which Other amounts receivable: +€478
- Trade debts -€2,447
down €2,447 (-67.4%), from €3,630 to €1,183
- Profit (loss) carried forward -€2,193
down €2,193, from €163 to -€2,030
- Other debts +€799
new in 2024: €799
- Reserves -€500
no longer reported in 2024 (was €500)
- Tax, wage and social debts -€240
no longer reported in 2024 (was €240)
- Gross operating margin -€3,110
down €3,110, from €1,334 to -€1,776
- Other operating charges +€407
up €407 (+93.7%), from €434 to €842
- Taxes -€187
down €187 (-85.0%), from €220 to €33
- Financial charges +€25
up €25 (+154.1%), from €17 to €42
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,533 | €1,952 | -€4,581 | -70.1% |
| Current assets | 29/58 | €6,533 | €1,952 | -€4,581 | -70.1% |
| Amounts receivable within one year | 40/41 | €1,093 | €1,603 | +€510 | +46.6% |
| Trade receivables | 40 | €1,093 | €1,125 | +€32 | +2.9% |
| Other amounts receivable | 41 | - | €478 | +€478 | |
| Cash at bank and in hand | 54/58 | €5,440 | €349 | -€5,091 | -93.6% |
| Total equity and liabilities | 10/49 | €6,533 | €1,952 | -€4,581 | -70.1% |
| Equity | 10/15 | €2,663 | -€30 | -€2,693 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €500 | - | -€500 | |
| Distributable reserves | 133 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €163 | -€2,030 | -€2,193 | |
| Amounts payable | 17/49 | €3,870 | €1,982 | -€1,888 | -48.8% |
| Amounts payable within one year | 42/48 | €3,870 | €1,982 | -€1,888 | -48.8% |
| Trade debts | 44 | €3,630 | €1,183 | -€2,447 | -67.4% |
| Suppliers | 440/4 | €3,630 | €1,183 | -€2,447 | -67.4% |
| Taxes, remuneration and social security | 45 | €240 | - | -€240 | |
| Taxes | 450/3 | €240 | - | -€240 | |
| Other amounts payable | 47/48 | - | €799 | +€799 | |
| Other operating charges | 640/8 | €434 | €842 | +€407 | +93.7% |
| Gross operating margin | 9900 | €1,334 | -€1,776 | -€3,110 | |
| Operating profit (loss) | 9901 | €900 | -€2,618 | -€3,517 | |
| Financial charges | 65/66B | €17 | €42 | +€25 | +154.1% |
| Recurring financial charges | 65 | €17 | €42 | +€25 | +154.1% |
| Profit (loss) for the period before taxes | 9903 | €883 | -€2,660 | -€3,543 | |
| Income taxes | 67/77 | €220 | €33 | -€187 | -85.0% |
| Profit (loss) for the period | 9904 | €663 | -€2,693 | -€3,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €663 | -€2,693 | -€3,356 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.