KAFFEE O LAIT: 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.
KAFFEE O LAIT
Largest movements
- Cash +€37,299
up €37,299 (+34.0%), from €109,726 to €147,025
mainly Net result for the year (+€24,483) and Receivables within one year (+€7,888)
- Receivables within one year -€7,888
down €7,888 (-55.7%), from €14,157 to €6,269
of which Trade receivables: -€9,892
- Tangible fixed assets -€4,360
down €4,360 (-21.9%), from €19,864 to €15,504
of which Plant, machinery and equipment: -€3,666
- Reserves +€24,000
up €24,000 (+23.9%), from €100,248 to €124,248
of which Distributable reserves: +€24,000
- Trade debts +€5,038
up €5,038 (+39.0%), from €12,902 to €17,940
- Other debts -€2,108
down €2,108 (-23.1%), from €9,139 to €7,031
- Gross operating margin -€18,148
down €18,148 (-13.4%), from €135,596 to €117,447
- Taxes -€10,577
down €10,577 (-47.4%), from €22,319 to €11,742
- Financial charges +€8,324
up €8,324 (+938%), from €887 to €9,211
- Staff costs +€6,066
up €6,066 (+11.4%), from €53,160 to €59,226
- Other operating charges +€3,570
up €3,570 (+85.2%), from €4,193 to €7,763
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 | €150,764 | €177,030 | +€26,266 | +17.4% |
| Fixed assets | 21/28 | €23,344 | €18,984 | -€4,360 | -18.7% |
| Tangible fixed assets | 22/27 | €19,864 | €15,504 | -€4,360 | -21.9% |
| Plant, machinery and equipment | 23 | €17,526 | €13,860 | -€3,666 | -20.9% |
| Furniture and vehicles | 24 | €2,338 | €1,644 | -€694 | -29.7% |
| Financial fixed assets | 28 | €3,480 | €3,480 | = | 0.0% |
| Current assets | 29/58 | €127,420 | €158,046 | +€30,626 | +24.0% |
| Stocks and contracts in progress | 3 | €3,430 | €3,374 | -€57 | -1.6% |
| Stocks | 30/36 | €3,430 | €3,374 | -€57 | -1.6% |
| Amounts receivable within one year | 40/41 | €14,157 | €6,269 | -€7,888 | -55.7% |
| Trade receivables | 40 | €9,892 | - | -€9,892 | |
| Other amounts receivable | 41 | €4,266 | €6,269 | +€2,003 | +47.0% |
| Cash at bank and in hand | 54/58 | €109,726 | €147,025 | +€37,299 | +34.0% |
| Deferred charges and accrued income | 490/1 | €107 | €1,378 | +€1,272 | +1,194% |
| Total equity and liabilities | 10/49 | €150,764 | €177,030 | +€26,266 | +17.4% |
| Equity | 10/15 | €107,431 | €131,914 | +€24,483 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,248 | €124,248 | +€24,000 | +23.9% |
| 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 | €98,388 | €122,388 | +€24,000 | +24.4% |
| Profit (loss) carried forward | 14 | €982 | €1,465 | +€483 | +49.2% |
| Amounts payable | 17/49 | €43,334 | €45,116 | +€1,783 | +4.1% |
| Amounts payable after more than one year | 17 | €278 | - | -€278 | |
| Financial debts | 170/4 | €278 | - | -€278 | |
| Amounts payable within one year | 42/48 | €42,238 | €44,384 | +€2,146 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €1,652 | €278 | -€1,374 | -83.2% |
| Trade debts | 44 | €12,902 | €17,940 | +€5,038 | +39.0% |
| Suppliers | 440/4 | €12,902 | €17,940 | +€5,038 | +39.0% |
| Taxes, remuneration and social security | 45 | €18,545 | €19,136 | +€591 | +3.2% |
| Taxes | 450/3 | €12,319 | €12,192 | -€127 | -1.0% |
| Remuneration and social security | 454/9 | €6,226 | €6,944 | +€718 | +11.5% |
| Other amounts payable | 47/48 | €9,139 | €7,031 | -€2,108 | -23.1% |
| Accrued charges and deferred income | 492/3 | €818 | €732 | -€86 | -10.5% |
| Remuneration, social security and pensions | 62 | €53,160 | €59,226 | +€6,066 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,266 | €5,446 | -€819 | -13.1% |
| Other operating charges | 640/8 | €4,193 | €7,763 | +€3,570 | +85.2% |
| Gross operating margin | 9900 | €135,596 | €117,447 | -€18,148 | -13.4% |
| Operating profit (loss) | 9901 | €71,977 | €45,012 | -€26,965 | -37.5% |
| Financial income | 75/76B | €2,105 | €424 | -€1,681 | -79.9% |
| Recurring financial income | 75 | €2,105 | €424 | -€1,681 | -79.9% |
| Financial charges | 65/66B | €887 | €9,211 | +€8,324 | +938% |
| Recurring financial charges | 65 | €887 | €9,211 | +€8,324 | +938% |
| Profit (loss) for the period before taxes | 9903 | €73,195 | €36,225 | -€36,970 | -50.5% |
| Income taxes | 67/77 | €22,319 | €11,742 | -€10,577 | -47.4% |
| Profit (loss) for the period | 9904 | €50,876 | €24,483 | -€26,393 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,876 | €24,483 | -€26,393 | -51.9% |
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 29 October 2026 via checked.be.