KAVUS COFFEE ROASTERS: 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.
KAVUS COFFEE ROASTERS
Largest movements
- Receivables within one year -€54,410
down €54,410 (-43.7%), from €124,643 to €70,233
of which Trade receivables: -€63,202
- Cash +€31,093
up €31,093 (+141%), from €22,058 to €53,152
mainly Net result for the year (+€58,422) and Receivables within one year (+€54,410)
- Intangible fixed assets -€24,271
down €24,271 (-17.5%), from €138,772 to €114,501
- Stocks and contracts +€7,340
up €7,340 (+14.3%), from €51,274 to €58,614
- Tangible fixed assets +€4,833
up €4,833 (+28.1%), from €17,211 to €22,044
of which Furniture and vehicles: +€6,133
- Trade debts -€74,038
down €74,038 (-53.0%), from €139,743 to €65,704
- Reserves +€58,422
up €58,422 (+84.4%), from €69,199 to €127,621
of which Distributable reserves: +€58,422
- Other debts -€26,758
down €26,758 (-100%), from €26,758 to €0
- Tax, wage and social debts +€19,691
up €19,691 (+24.8%), from €79,395 to €99,085
of which Remuneration and social security: +€16,911
- Debts after one year -€6,693
down €6,693 (-100%), from €6,693 to €0
- Gross operating margin +€37,374
up €37,374 (+14.8%), from €251,947 to €289,321
- Taxes +€15,456
up €15,456 (+210%), from €7,362 to €22,818
- Write-downs -€6,683
down €6,683 (-100%), from €6,683 to €0
- Financial income -€5,475
down €5,475 (-78.8%), from €6,948 to €1,473
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 | €360,814 | €325,836 | -€34,978 | -9.7% |
| Fixed assets | 21/28 | €160,413 | €140,975 | -€19,438 | -12.1% |
| Intangible fixed assets | 21 | €138,772 | €114,501 | -€24,271 | -17.5% |
| Tangible fixed assets | 22/27 | €17,211 | €22,044 | +€4,833 | +28.1% |
| Plant, machinery and equipment | 23 | €4,539 | €4,637 | +€99 | +2.2% |
| Furniture and vehicles | 24 | €4,234 | €10,367 | +€6,133 | +145% |
| Other tangible fixed assets | 26 | €8,438 | €7,040 | -€1,399 | -16.6% |
| Financial fixed assets | 28 | €4,430 | €4,430 | = | 0.0% |
| Current assets | 29/58 | €200,401 | €184,861 | -€15,540 | -7.8% |
| Stocks and contracts in progress | 3 | €51,274 | €58,614 | +€7,340 | +14.3% |
| Stocks | 30/36 | €51,274 | €58,614 | +€7,340 | +14.3% |
| Amounts receivable within one year | 40/41 | €124,643 | €70,233 | -€54,410 | -43.7% |
| Trade receivables | 40 | €124,075 | €60,873 | -€63,202 | -50.9% |
| Other amounts receivable | 41 | €568 | €9,360 | +€8,793 | +1,549% |
| Cash at bank and in hand | 54/58 | €22,058 | €53,152 | +€31,093 | +141% |
| Deferred charges and accrued income | 490/1 | €2,426 | €2,862 | +€436 | +18.0% |
| Total equity and liabilities | 10/49 | €360,814 | €325,836 | -€34,978 | -9.7% |
| Equity | 10/15 | €87,799 | €146,221 | +€58,422 | +66.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,199 | €127,621 | +€58,422 | +84.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €69,199 | €127,621 | +€58,422 | +84.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €273,015 | €179,615 | -€93,400 | -34.2% |
| Amounts payable after more than one year | 17 | €6,693 | €0 | -€6,693 | -100% |
| Financial debts | 170/4 | €6,693 | €0 | -€6,693 | -100% |
| Amounts payable within one year | 42/48 | €256,835 | €171,483 | -€85,352 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €10,940 | €6,693 | -€4,246 | -38.8% |
| Trade debts | 44 | €139,743 | €65,704 | -€74,038 | -53.0% |
| Suppliers | 440/4 | €139,743 | €65,704 | -€74,038 | -53.0% |
| Taxes, remuneration and social security | 45 | €79,395 | €99,085 | +€19,691 | +24.8% |
| Taxes | 450/3 | €46,625 | €49,405 | +€2,780 | +6.0% |
| Remuneration and social security | 454/9 | €32,770 | €49,680 | +€16,911 | +51.6% |
| Other amounts payable | 47/48 | €26,758 | €0 | -€26,758 | -100% |
| Accrued charges and deferred income | 492/3 | €9,486 | €8,132 | -€1,355 | -14.3% |
| Remuneration, social security and pensions | 62 | €163,295 | €166,051 | +€2,756 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,335 | €33,242 | +€1,907 | +6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,683 | €0 | -€6,683 | -100% |
| Other operating charges | 640/8 | €3,143 | €2,983 | -€160 | -5.1% |
| Gross operating margin | 9900 | €251,947 | €289,321 | +€37,374 | +14.8% |
| Operating profit (loss) | 9901 | €47,491 | €87,044 | +€39,553 | +83.3% |
| Financial income | 75/76B | €6,948 | €1,473 | -€5,475 | -78.8% |
| Recurring financial income | 75 | €6,948 | €1,473 | -€5,475 | -78.8% |
| Financial charges | 65/66B | €4,484 | €7,277 | +€2,793 | +62.3% |
| Recurring financial charges | 65 | €4,484 | €7,277 | +€2,793 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €49,955 | €81,240 | +€31,285 | +62.6% |
| Income taxes | 67/77 | €7,362 | €22,818 | +€15,456 | +210% |
| Profit (loss) for the period | 9904 | €42,592 | €58,422 | +€15,829 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,592 | €58,422 | +€15,829 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.