Java Coffee Boutiques: 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.
Java Coffee Boutiques
Largest movements
- Cash +€140,389
up €140,389 (+454.9%), from €30,864 to €171,254
mainly Net result for the year (+€76,337) and Depreciation (+€33,414)
- Tangible fixed assets -€28,935
down €28,935 (-21.4%), from €135,278 to €106,343
of which Other tangible fixed assets: -€26,783
- Receivables within one year -€20,638
down €20,638 (-58.7%), from €35,157 to €14,519
of which Trade receivables: -€21,144
- Intangible fixed assets -€4,480
down €4,480 (-19.4%), from €23,116 to €18,636
- Profit (loss) carried forward +€76,337
up €76,337 (+31.3%), from -€244,048 to -€167,711
- Current portion of long-term debt -€49,040
down €49,040 (-100.0%), from €49,040 to €0
- Trade debts +€22,448
up €22,448 (+24.4%), from €91,910 to €114,358
- Other debts +€22,219
up €22,219 (+27.9%), from €79,726 to €101,945
- Tax, wage and social debts +€19,146
up €19,146 (+45.0%), from €42,590 to €61,736
of which Remuneration and social security: +€15,189
- Staff costs +€16,884
up €16,884 (+4.8%), from €353,919 to €370,804
- Gross operating margin -€16,757
down €16,757 (-3.3%), from €510,184 to €493,427
- Depreciation -€6,804
down €6,804 (-16.9%), from €40,218 to €33,414
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.
Cash bridge derived
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 | €236,550 | €321,138 | +€84,588 | +35.8% |
| Fixed assets | 21/28 | €158,394 | €124,979 | -€33,414 | -21.1% |
| Intangible fixed assets | 21 | €23,116 | €18,636 | -€4,480 | -19.4% |
| Tangible fixed assets | 22/27 | €135,278 | €106,343 | -€28,935 | -21.4% |
| Plant, machinery and equipment | 23 | €4,663 | €2,511 | -€2,152 | -46.2% |
| Other tangible fixed assets | 26 | €130,615 | €103,833 | -€26,783 | -20.5% |
| Current assets | 29/58 | €78,157 | €196,159 | +€118,002 | +151.0% |
| Stocks and contracts in progress | 3 | €7,759 | €8,435 | +€676 | +8.7% |
| Stocks | 30/36 | €7,759 | €8,435 | +€676 | +8.7% |
| Amounts receivable within one year | 40/41 | €35,157 | €14,519 | -€20,638 | -58.7% |
| Trade receivables | 40 | €32,670 | €11,526 | -€21,144 | -64.7% |
| Other amounts receivable | 41 | €2,486 | €2,993 | +€506 | +20.4% |
| Cash at bank and in hand | 54/58 | €30,864 | €171,254 | +€140,389 | +454.9% |
| Deferred charges and accrued income | 490/1 | €4,377 | €1,952 | -€2,425 | -55.4% |
| Total equity and liabilities | 10/49 | €236,550 | €321,138 | +€84,588 | +35.8% |
| Equity | 10/15 | -€117,848 | -€41,511 | +€76,337 | +64.8% |
| Contributions | 10/11 | €126,200 | €126,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,048 | -€167,711 | +€76,337 | +31.3% |
| Amounts payable | 17/49 | €354,399 | €362,649 | +€8,250 | +2.3% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €263,265 | €278,038 | +€14,773 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €49,040 | €0 | -€49,040 | -100.0% |
| Trade debts | 44 | €91,910 | €114,358 | +€22,448 | +24.4% |
| Suppliers | 440/4 | €91,910 | €114,358 | +€22,448 | +24.4% |
| Taxes, remuneration and social security | 45 | €42,590 | €61,736 | +€19,146 | +45.0% |
| Taxes | 450/3 | €3,066 | €7,023 | +€3,957 | +129.0% |
| Remuneration and social security | 454/9 | €39,523 | €54,713 | +€15,189 | +38.4% |
| Other amounts payable | 47/48 | €79,726 | €101,945 | +€22,219 | +27.9% |
| Accrued charges and deferred income | 492/3 | €11,134 | €4,611 | -€6,523 | -58.6% |
| Remuneration, social security and pensions | 62 | €353,919 | €370,804 | +€16,884 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,218 | €33,414 | -€6,804 | -16.9% |
| Other operating charges | 640/8 | €7,806 | €6,256 | -€1,550 | -19.9% |
| Gross operating margin | 9900 | €510,184 | €493,427 | -€16,757 | -3.3% |
| Operating profit (loss) | 9901 | €108,240 | €82,953 | -€25,287 | -23.4% |
| Financial income | 75/76B | €39 | €46 | +€7 | +19.0% |
| Recurring financial income | 75 | €39 | €46 | +€7 | +19.0% |
| Financial charges | 65/66B | €8,139 | €6,674 | -€1,465 | -18.0% |
| Recurring financial charges | 65 | €8,139 | €6,674 | -€1,465 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €100,140 | €76,325 | -€23,815 | -23.8% |
| Income taxes | 67/77 | €10 | -€13 | -€22 | |
| Profit (loss) for the period | 9904 | €100,130 | €76,337 | -€23,793 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €100,130 | €76,337 | -€23,793 | -23.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.