KAFFEIKLASJ: 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.
KAFFEIKLASJ
Largest movements
- Receivables within one year +€36,854
up €36,854 (+65.4%), from €56,335 to €93,189
of which Other amounts receivable: +€51,507
- Tangible fixed assets +€15,882
up €15,882 (+77.9%), from €20,375 to €36,258
of which Plant, machinery and equipment: +€19,475
- Cash -€6,765
down €6,765 (-7.7%), from €87,525 to €80,761
mainly Receivables within one year (-€36,854) and Investment in fixed assets (net) (-€18,002)
- Financial fixed assets -€5,880
no longer reported in 2025 (was €5,880)
- Stocks and contracts -€2,218
down €2,218 (-23.0%), from €9,654 to €7,436
- Reserves +€19,605
up €19,605 (+19.0%), from €103,197 to €122,802
of which Distributable reserves: +€19,605
- Trade debts +€14,710
up €14,710 (+169%), from €8,719 to €23,429
- Profit (loss) carried forward +€7,169
no longer reported in 2025 (was -€7,169)
- Tax, wage and social debts -€3,479
down €3,479 (-42.9%), from €8,116 to €4,637
of which Taxes: -€2,520
- Gross operating margin +€18,825
up €18,825 (+31.4%), from €59,886 to €78,710
- Staff costs -€12,002
down €12,002 (-21.2%), from €56,592 to €44,590
- Other operating charges +€5,701
up €5,701 (+1,028%), from €554 to €6,255
- Financial income +€2,182
up €2,182 (+30.8%), from €7,078 to €9,260
- Taxes +€1,961
new in 2025: €1,961
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 | €179,769 | €217,644 | +€37,874 | +21.1% |
| Fixed assets | 21/28 | €26,255 | €36,258 | +€10,002 | +38.1% |
| Tangible fixed assets | 22/27 | €20,375 | €36,258 | +€15,882 | +77.9% |
| Plant, machinery and equipment | 23 | €8,153 | €27,629 | +€19,475 | +239% |
| Furniture and vehicles | 24 | €3,975 | €2,444 | -€1,531 | -38.5% |
| Other tangible fixed assets | 26 | €8,247 | €6,185 | -€2,062 | -25.0% |
| Financial fixed assets | 28 | €5,880 | - | -€5,880 | |
| Current assets | 29/58 | €153,514 | €181,386 | +€27,872 | +18.2% |
| Stocks and contracts in progress | 3 | €9,654 | €7,436 | -€2,218 | -23.0% |
| Stocks | 30/36 | €9,654 | €7,436 | -€2,218 | -23.0% |
| Amounts receivable within one year | 40/41 | €56,335 | €93,189 | +€36,854 | +65.4% |
| Trade receivables | 40 | €19,866 | €5,214 | -€14,652 | -73.8% |
| Other amounts receivable | 41 | €36,469 | €87,976 | +€51,507 | +141% |
| Cash at bank and in hand | 54/58 | €87,525 | €80,761 | -€6,765 | -7.7% |
| Total equity and liabilities | 10/49 | €179,769 | €217,644 | +€37,874 | +21.1% |
| Equity | 10/15 | €103,028 | €129,802 | +€26,774 | +26.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €103,197 | €122,802 | +€19,605 | +19.0% |
| Tax-exempt reserves | 132 | €43,258 | €43,258 | = | 0.0% |
| Distributable reserves | 133 | €59,939 | €79,544 | +€19,605 | +32.7% |
| Profit (loss) carried forward | 14 | -€7,169 | - | +€7,169 | |
| Amounts payable | 17/49 | €76,741 | €87,841 | +€11,100 | +14.5% |
| Amounts payable within one year | 42/48 | €76,741 | €87,841 | +€11,100 | +14.5% |
| Trade debts | 44 | €8,719 | €23,429 | +€14,710 | +169% |
| Suppliers | 440/4 | €8,719 | €23,429 | +€14,710 | +169% |
| Taxes, remuneration and social security | 45 | €8,116 | €4,637 | -€3,479 | -42.9% |
| Taxes | 450/3 | €5,207 | €2,687 | -€2,520 | -48.4% |
| Remuneration and social security | 454/9 | €2,909 | €1,950 | -€959 | -33.0% |
| Other amounts payable | 47/48 | €59,906 | €59,775 | -€131 | -0.2% |
| Remuneration, social security and pensions | 62 | €56,592 | €44,590 | -€12,002 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,612 | €8,000 | +€1,388 | +21.0% |
| Other operating charges | 640/8 | €554 | €6,255 | +€5,701 | +1,028% |
| Gross operating margin | 9900 | €59,886 | €78,710 | +€18,825 | +31.4% |
| Operating profit (loss) | 9901 | -€3,872 | €19,866 | +€23,738 | |
| Financial income | 75/76B | €7,078 | €9,260 | +€2,182 | +30.8% |
| Recurring financial income | 75 | €7,078 | €9,260 | +€2,182 | +30.8% |
| Financial charges | 65/66B | €2,350 | €391 | -€1,959 | -83.3% |
| Recurring financial charges | 65 | €2,350 | €391 | -€1,959 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €855 | €28,735 | +€27,880 | +3,261% |
| Income taxes | 67/77 | - | €1,961 | +€1,961 | |
| Profit (loss) for the period | 9904 | €855 | €26,774 | +€25,919 | +3,031% |
| Profit (loss) for the period to be appropriated | 9905 | €855 | €26,774 | +€25,919 | +3,031% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.