kaffie: 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.
kaffie
Largest movements
- Cash -€13,478
down €13,478 (-47.7%), from €28,248 to €14,770
mainly Other debts (-€17,328) and Receivables within one year (-€7,226)
- Receivables within one year +€7,226
up €7,226 (+49.1%), from €14,708 to €21,934
of which Trade receivables: +€7,149
- Tangible fixed assets +€1,036
up €1,036 (+327.8%), from €316 to €1,352
- Other debts -€17,328
down €17,328 (-54.0%), from €32,077 to €14,749
- Reserves +€6,345
new in 2025: €6,345
- Profit (loss) carried forward +€4,155
up €4,155, from -€4,155 to €0
- Tax, wage and social debts +€1,965
up €1,965 (+52.5%), from €3,740 to €5,705
- Trade debts -€889
down €889 (-13.3%), from €6,686 to €5,796
- Other operating charges -€3,564
down €3,564 (-81.4%), from €4,376 to €812
- Gross operating margin +€2,881
up €2,881 (+20.5%), from €14,033 to €16,914
- Taxes +€1,029
up €1,029 (+31.6%), from €3,256 to €4,285
- Depreciation +€184
up €184 (+53.2%), from €346 to €530
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 | €44,348 | €38,995 | -€5,353 | -12.1% |
| Fixed assets | 21/28 | €316 | €1,352 | +€1,036 | +327.8% |
| Tangible fixed assets | 22/27 | €316 | €1,352 | +€1,036 | +327.8% |
| Furniture and vehicles | 24 | €316 | €1,352 | +€1,036 | +327.8% |
| Current assets | 29/58 | €44,032 | €37,644 | -€6,389 | -14.5% |
| Amounts receivable within one year | 40/41 | €14,708 | €21,934 | +€7,226 | +49.1% |
| Trade receivables | 40 | €14,678 | €21,826 | +€7,149 | +48.7% |
| Other amounts receivable | 41 | €31 | €108 | +€77 | +252.8% |
| Cash at bank and in hand | 54/58 | €28,248 | €14,770 | -€13,478 | -47.7% |
| Deferred charges and accrued income | 490/1 | €1,076 | €939 | -€136 | -12.7% |
| Total equity and liabilities | 10/49 | €44,348 | €38,995 | -€5,353 | -12.1% |
| Equity | 10/15 | €1,845 | €12,345 | +€10,500 | +569.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €6,345 | +€6,345 | |
| Distributable reserves | 133 | - | €6,345 | +€6,345 | |
| Profit (loss) carried forward | 14 | -€4,155 | €0 | +€4,155 | |
| Amounts payable | 17/49 | €42,503 | €26,650 | -€15,853 | -37.3% |
| Amounts payable within one year | 42/48 | €42,503 | €26,250 | -€16,253 | -38.2% |
| Trade debts | 44 | €6,686 | €5,796 | -€889 | -13.3% |
| Suppliers | 440/4 | €6,686 | €5,796 | -€889 | -13.3% |
| Taxes, remuneration and social security | 45 | €3,740 | €5,705 | +€1,965 | +52.5% |
| Taxes | 450/3 | €3,740 | €5,705 | +€1,965 | +52.5% |
| Other amounts payable | 47/48 | €32,077 | €14,749 | -€17,328 | -54.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €530 | +€184 | +53.2% |
| Other operating charges | 640/8 | €4,376 | €812 | -€3,564 | -81.4% |
| Gross operating margin | 9900 | €14,033 | €16,914 | +€2,881 | +20.5% |
| Operating profit (loss) | 9901 | €9,311 | €15,571 | +€6,261 | +67.2% |
| Financial income | 75/76B | €99 | €7 | -€92 | -92.5% |
| Recurring financial income | 75 | €99 | €7 | -€92 | -92.5% |
| Financial charges | 65/66B | €890 | €794 | -€97 | -10.9% |
| Recurring financial charges | 65 | €890 | €794 | -€97 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €8,519 | €14,785 | +€6,266 | +73.5% |
| Income taxes | 67/77 | €3,256 | €4,285 | +€1,029 | +31.6% |
| Profit (loss) for the period | 9904 | €5,264 | €10,500 | +€5,237 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,264 | €10,500 | +€5,237 | +99.5% |
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 30 September 2026 via checked.be.