KAFFA COFFEE: 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.
KAFFA COFFEE
Largest movements
- Cash +€14,065
up €14,065 (+23.6%), from €59,679 to €73,744
mainly Depreciation (+€17,051) and Net result for the year (+€9,263)
- Tangible fixed assets -€8,557
down €8,557 (-26.4%), from €32,372 to €23,816
of which Plant, machinery and equipment: -€9,577
- Stocks and contracts -€2,784
down €2,784 (-23.5%), from €11,857 to €9,073
- Deferred charges and accrued income +€2,097
up €2,097 (+83.9%), from €2,500 to €4,597
- Receivables within one year -€1,331
down €1,331 (-11.2%), from €11,888 to €10,557
of which Other amounts receivable: -€2,980
- Reserves +€9,263
up €9,263 (+54.0%), from €17,159 to €26,422
- Other debts -€5,112
down €5,112 (-23.9%), from €21,406 to €16,294
- Investment grants -€2,598
down €2,598 (-63.8%), from €4,072 to €1,473
- Trade debts +€1,424
up €1,424 (+11.6%), from €12,280 to €13,704
- Gross operating margin -€12,576
down €12,576 (-5.8%), from €216,348 to €203,771
- Staff costs +€4,933
up €4,933 (+3.0%), from €166,677 to €171,610
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.
Derived cash bridge
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 | €118,297 | €121,787 | +€3,490 | +3.0% |
| Fixed assets | 21/28 | €32,372 | €23,816 | -€8,557 | -26.4% |
| Tangible fixed assets | 22/27 | €32,372 | €23,816 | -€8,557 | -26.4% |
| Plant, machinery and equipment | 23 | €30,384 | €20,806 | -€9,577 | -31.5% |
| Furniture and vehicles | 24 | €1,989 | €3,009 | +€1,021 | +51.3% |
| Current assets | 29/58 | €85,925 | €97,972 | +€12,047 | +14.0% |
| Stocks and contracts in progress | 3 | €11,857 | €9,073 | -€2,784 | -23.5% |
| Stocks | 30/36 | €11,857 | €9,073 | -€2,784 | -23.5% |
| Amounts receivable within one year | 40/41 | €11,888 | €10,557 | -€1,331 | -11.2% |
| Trade receivables | 40 | €4,197 | €5,846 | +€1,649 | +39.3% |
| Other amounts receivable | 41 | €7,691 | €4,711 | -€2,980 | -38.8% |
| Cash at bank and in hand | 54/58 | €59,679 | €73,744 | +€14,065 | +23.6% |
| Deferred charges and accrued income | 490/1 | €2,500 | €4,597 | +€2,097 | +83.9% |
| Total equity and liabilities | 10/49 | €118,297 | €121,787 | +€3,490 | +3.0% |
| Equity | 10/15 | €71,231 | €77,895 | +€6,664 | +9.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €17,159 | €26,422 | +€9,263 | +54.0% |
| Distributable reserves | 133 | €17,159 | €26,422 | +€9,263 | +54.0% |
| Investment grants | 15 | €4,072 | €1,473 | -€2,598 | -63.8% |
| Amounts payable | 17/49 | €47,067 | €43,892 | -€3,174 | -6.7% |
| Amounts payable within one year | 42/48 | €47,067 | €43,892 | -€3,174 | -6.7% |
| Trade debts | 44 | €12,280 | €13,704 | +€1,424 | +11.6% |
| Suppliers | 440/4 | €12,280 | €13,704 | +€1,424 | +11.6% |
| Taxes, remuneration and social security | 45 | €13,381 | €13,894 | +€513 | +3.8% |
| Taxes | 450/3 | €491 | €357 | -€133 | -27.2% |
| Remuneration and social security | 454/9 | €12,890 | €13,536 | +€646 | +5.0% |
| Other amounts payable | 47/48 | €21,406 | €16,294 | -€5,112 | -23.9% |
| Remuneration, social security and pensions | 62 | €166,677 | €171,610 | +€4,933 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,223 | €17,051 | +€828 | +5.1% |
| Other operating charges | 640/8 | €1,099 | €1,687 | +€588 | +53.4% |
| Gross operating margin | 9900 | €216,348 | €203,771 | -€12,576 | -5.8% |
| Operating profit (loss) | 9901 | €32,348 | €13,423 | -€18,925 | -58.5% |
| Financial income | 75/76B | €2,674 | €3,021 | +€347 | +13.0% |
| Recurring financial income | 75 | €2,617 | €2,979 | +€362 | +13.9% |
| Non-recurring financial income | 76B | €57 | €42 | -€16 | -27.3% |
| Financial charges | 65/66B | €7,543 | €7,181 | -€363 | -4.8% |
| Recurring financial charges | 65 | €7,543 | €7,181 | -€363 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €27,479 | €9,263 | -€18,216 | -66.3% |
| Profit (loss) for the period | 9904 | €27,479 | €9,263 | -€18,216 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,479 | €9,263 | -€18,216 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.