Koffeïne Gent: 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.
Koffeïne Gent
Largest movements
- Cash +€113,186
up €113,186 (+84.7%), from €133,559 to €246,746
mainly Net result for the year (+€119,176) and Depreciation (+€4,631)
- Receivables within one year +€9,103
up €9,103 (+30,345%), from €30 to €9,133
of which Other amounts receivable: +€9,133
- Tangible fixed assets -€4,631
down €4,631 (-31.3%), from €14,787 to €10,156
of which Plant, machinery and equipment: -€3,457
- Profit (loss) carried forward +€119,176
up €119,176 (+101%), from €118,278 to €237,454
- Tax, wage and social debts -€3,414
down €3,414 (-20.5%), from €16,649 to €13,234
of which Taxes: -€3,439
- Gross operating margin +€69,248
up €69,248 (+37.6%), from €184,177 to €253,425
- Staff costs +€19,479
up €19,479 (+30.5%), from €63,962 to €83,442
- Taxes +€14,123
up €14,123 (+54.2%), from €26,073 to €40,196
- Financial charges -€3,118
down €3,118 (-44.4%), from €7,023 to €3,904
- Depreciation -€3,038
down €3,038 (-39.6%), from €7,669 to €4,631
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,993 | €270,652 | +€116,659 | +75.8% |
| Fixed assets | 21/28 | €15,215 | €10,584 | -€4,631 | -30.4% |
| Tangible fixed assets | 22/27 | €14,787 | €10,156 | -€4,631 | -31.3% |
| Plant, machinery and equipment | 23 | €11,199 | €7,742 | -€3,457 | -30.9% |
| Furniture and vehicles | 24 | €3,588 | €2,414 | -€1,174 | -32.7% |
| Financial fixed assets | 28 | €427 | €427 | = | 0.0% |
| Current assets | 29/58 | €138,778 | €260,069 | +€121,290 | +87.4% |
| Stocks and contracts in progress | 3 | €3,595 | €3,518 | -€77 | -2.2% |
| Stocks | 30/36 | €3,595 | €3,518 | -€77 | -2.2% |
| Amounts receivable within one year | 40/41 | €30 | €9,133 | +€9,103 | +30,345% |
| Trade receivables | 40 | €30 | - | -€30 | |
| Other amounts receivable | 41 | - | €9,133 | +€9,133 | |
| Cash at bank and in hand | 54/58 | €133,559 | €246,746 | +€113,186 | +84.7% |
| Deferred charges and accrued income | 490/1 | €1,593 | €672 | -€922 | -57.9% |
| Total equity and liabilities | 10/49 | €153,993 | €270,652 | +€116,659 | +75.8% |
| Equity | 10/15 | €123,278 | €242,454 | +€119,176 | +96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,278 | €237,454 | +€119,176 | +101% |
| Amounts payable | 17/49 | €30,715 | €28,198 | -€2,517 | -8.2% |
| Amounts payable within one year | 42/48 | €29,030 | €26,475 | -€2,555 | -8.8% |
| Trade debts | 44 | €10,799 | €13,241 | +€2,442 | +22.6% |
| Suppliers | 440/4 | €10,799 | €13,241 | +€2,442 | +22.6% |
| Taxes, remuneration and social security | 45 | €16,649 | €13,234 | -€3,414 | -20.5% |
| Taxes | 450/3 | €7,689 | €4,250 | -€3,439 | -44.7% |
| Remuneration and social security | 454/9 | €8,960 | €8,984 | +€25 | +0.3% |
| Other amounts payable | 47/48 | €1,583 | - | -€1,583 | |
| Accrued charges and deferred income | 492/3 | €1,685 | €1,723 | +€38 | +2.2% |
| Remuneration, social security and pensions | 62 | €63,962 | €83,442 | +€19,479 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,669 | €4,631 | -€3,038 | -39.6% |
| Other operating charges | 640/8 | €1,778 | €2,111 | +€333 | +18.7% |
| Gross operating margin | 9900 | €184,177 | €253,425 | +€69,248 | +37.6% |
| Operating profit (loss) | 9901 | €110,767 | €163,242 | +€52,474 | +47.4% |
| Financial income | 75/76B | €19 | €35 | +€16 | +83.2% |
| Recurring financial income | 75 | €19 | €35 | +€16 | +83.2% |
| Financial charges | 65/66B | €7,023 | €3,904 | -€3,118 | -44.4% |
| Recurring financial charges | 65 | €7,023 | €3,904 | -€3,118 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €103,764 | €159,372 | +€55,608 | +53.6% |
| Income taxes | 67/77 | €26,073 | €40,196 | +€14,123 | +54.2% |
| Profit (loss) for the period | 9904 | €77,691 | €119,176 | +€41,485 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,691 | €119,176 | +€41,485 | +53.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.