HET KAFFEE: 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.
HET KAFFEE
Largest movements
- Cash -€985
down €985 (-24.4%), from €4,032 to €3,046
mainly Net result for the year (-€1,821)
- Reserves -€1,821
down €1,821 (-5.4%), from €33,432 to €31,610
of which Distributable reserves: -€1,821
- Trade debts +€756
new in 2023: €756
- Gross operating margin -€802
down €802 (-1461.0%), from -€55 to -€857
- Other operating charges +€255
up €255 (+41.0%), from €623 to €878
- Financial charges +€41
up €41 (+92.1%), from €45 to €86
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,032 | €50,966 | -€1,065 | -2.0% |
| Current assets | 29/58 | €52,032 | €50,966 | -€1,065 | -2.0% |
| Amounts receivable within one year | 40/41 | €48,000 | €47,920 | -€80 | -0.2% |
| Trade receivables | 40 | €48,000 | €47,920 | -€80 | -0.2% |
| Cash at bank and in hand | 54/58 | €4,032 | €3,046 | -€985 | -24.4% |
| Total equity and liabilities | 10/49 | €52,032 | €50,966 | -€1,065 | -2.0% |
| Equity | 10/15 | €52,032 | €50,210 | -€1,821 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,432 | €31,610 | -€1,821 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,572 | €29,750 | -€1,821 | -5.8% |
| Amounts payable | 17/49 | - | €756 | +€756 | |
| Amounts payable within one year | 42/48 | - | €756 | +€756 | |
| Trade debts | 44 | - | €756 | +€756 | |
| Suppliers | 440/4 | - | €756 | +€756 | |
| Other operating charges | 640/8 | €623 | €878 | +€255 | +41.0% |
| Gross operating margin | 9900 | -€55 | -€857 | -€802 | -1461.0% |
| Operating profit (loss) | 9901 | -€678 | -€1,735 | -€1,057 | -156.0% |
| Financial charges | 65/66B | €45 | €86 | +€41 | +92.1% |
| Recurring financial charges | 65 | €45 | €86 | +€41 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | -€723 | -€1,821 | -€1,099 | -152.0% |
| Profit (loss) for the period | 9904 | -€723 | -€1,821 | -€1,099 | -152.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€723 | -€1,821 | -€1,099 | -152.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.