Het Koffekoekske: 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.
Het Koffekoekske
Largest movements
- Receivables within one year -€4,465
no longer reported in 2024 (was €4,465)
of which Other amounts receivable: -€4,371
- Cash -€4,029
down €4,029 (-16.8%), from €23,979 to €19,950
mainly Contributions, distributions and other (-€6,500) and Investment in fixed assets (net) (-€3,000)
- Deferred charges and accrued income +€1,720
up €1,720 (+21.2%), from €8,105 to €9,825
- Reserves -€5,121
down €5,121 (-14.6%), from €34,967 to €29,846
of which Distributable reserves: -€5,121
- Trade debts +€4,791
up €4,791 (+62.6%), from €7,659 to €12,450
- Debts after one year -€2,917
no longer reported in 2024 (was €2,917)
- Other debts -€2,500
down €2,500 (-27.8%), from €9,000 to €6,500
- Gross operating margin -€11,525
down €11,525 (-10.9%), from €106,104 to €94,579
- Staff costs -€3,595
down €3,595 (-4.1%), from €88,728 to €85,133
- Taxes -€1,694
down €1,694 (-33.9%), from €5,000 to €3,306
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.
Derived cash bridge
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 | €86,936 | €80,762 | -€6,173 | -7.1% |
| Fixed assets | 21/28 | €4,012 | €4,521 | +€509 | +12.7% |
| Tangible fixed assets | 22/27 | €3,862 | €4,371 | +€509 | +13.2% |
| Plant, machinery and equipment | 23 | €3,862 | €4,371 | +€509 | +13.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €82,924 | €76,241 | -€6,683 | -8.1% |
| Amounts receivable after more than one year | 29 | €45,823 | €45,823 | = | 0.0% |
| Other amounts receivable | 291 | €45,823 | €45,823 | = | 0.0% |
| Stocks and contracts in progress | 3 | €551 | €643 | +€92 | +16.7% |
| Stocks | 30/36 | €551 | €643 | +€92 | +16.7% |
| Amounts receivable within one year | 40/41 | €4,465 | - | -€4,465 | |
| Trade receivables | 40 | €95 | - | -€95 | |
| Other amounts receivable | 41 | €4,371 | - | -€4,371 | |
| Cash at bank and in hand | 54/58 | €23,979 | €19,950 | -€4,029 | -16.8% |
| Deferred charges and accrued income | 490/1 | €8,105 | €9,825 | +€1,720 | +21.2% |
| Total equity and liabilities | 10/49 | €86,936 | €80,762 | -€6,173 | -7.1% |
| Equity | 10/15 | €41,167 | €36,046 | -€5,121 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,967 | €29,846 | -€5,121 | -14.6% |
| 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 | €33,107 | €27,986 | -€5,121 | -15.5% |
| Amounts payable | 17/49 | €45,769 | €44,716 | -€1,053 | -2.3% |
| Amounts payable after more than one year | 17 | €2,917 | - | -€2,917 | |
| Financial debts | 170/4 | €2,917 | - | -€2,917 | |
| Amounts payable within one year | 42/48 | €42,853 | €44,716 | +€1,864 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €4,187 | -€813 | -16.3% |
| Trade debts | 44 | €7,659 | €12,450 | +€4,791 | +62.6% |
| Suppliers | 440/4 | €7,659 | €12,450 | +€4,791 | +62.6% |
| Taxes, remuneration and social security | 45 | €21,193 | €21,580 | +€386 | +1.8% |
| Taxes | 450/3 | €17,998 | €18,012 | +€13 | +0.1% |
| Remuneration and social security | 454/9 | €3,195 | €3,568 | +€373 | +11.7% |
| Other amounts payable | 47/48 | €9,000 | €6,500 | -€2,500 | -27.8% |
| Non-recurring operating income | 76A | €3,425 | €3,600 | +€175 | +5.1% |
| Remuneration, social security and pensions | 62 | €88,728 | €85,133 | -€3,595 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,741 | €2,491 | +€750 | +43.1% |
| Other operating charges | 640/8 | €1,355 | €353 | -€1,002 | -74.0% |
| Gross operating margin | 9900 | €106,104 | €94,579 | -€11,525 | -10.9% |
| Operating profit (loss) | 9901 | €14,280 | €6,602 | -€7,678 | -53.8% |
| Financial income | 75/76B | €327 | - | -€327 | |
| Recurring financial income | 75 | €327 | - | -€327 | |
| Financial charges | 65/66B | €1,700 | €1,917 | +€217 | +12.8% |
| Recurring financial charges | 65 | €1,700 | €1,917 | +€217 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €12,907 | €4,686 | -€8,221 | -63.7% |
| Income taxes | 67/77 | €5,000 | €3,306 | -€1,694 | -33.9% |
| Profit (loss) for the period | 9904 | €7,907 | €1,379 | -€6,528 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,907 | €1,379 | -€6,528 | -82.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.