KOFFIE KAN: 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.
KOFFIE KAN
Largest movements
- Stocks and contracts +€58,902
up €58,902 (+37.9%), from €155,378 to €214,280
- Receivables within one year +€50,097
up €50,097 (+114%), from €43,831 to €93,928
of which Trade receivables: +€45,664
- Cash +€30,833
up €30,833 (+40.2%), from €76,769 to €107,602
mainly Net result for the year (+€101,936) and Trade debts (+€68,958)
- Tangible fixed assets -€21,164
down €21,164 (-8.8%), from €239,357 to €218,193
of which Furniture and vehicles: -€13,611
- Deferred charges and accrued income +€15,312
up €15,312 (+64.3%), from €23,804 to €39,115
- Reserves +€81,936
up €81,936 (+41.7%), from €196,309 to €278,244
of which Distributable reserves: +€81,936
- Trade debts +€68,958
up €68,958 (+92.5%), from €74,513 to €143,472
- Short-term financial debts -€35,000
down €35,000 (-100%), from €35,000 to €0
- Tax, wage and social debts +€23,185
up €23,185 (+141%), from €16,431 to €39,616
of which Taxes: +€22,280
- Debts after one year -€21,963
down €21,963 (-25.2%), from €87,133 to €65,171
- Gross operating margin -€25,578
down €25,578 (-7.4%), from €346,289 to €320,711
- Financial charges -€6,328
down €6,328 (-36.6%), from €17,271 to €10,943
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 | €539,413 | €673,392 | +€133,979 | +24.8% |
| Fixed assets | 21/28 | €239,631 | €218,467 | -€21,164 | -8.8% |
| Tangible fixed assets | 22/27 | €239,357 | €218,193 | -€21,164 | -8.8% |
| Land and buildings | 22 | €40,730 | €39,861 | -€869 | -2.1% |
| Plant, machinery and equipment | 23 | €145,529 | €138,845 | -€6,684 | -4.6% |
| Furniture and vehicles | 24 | €53,098 | €39,487 | -€13,611 | -25.6% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €299,782 | €454,925 | +€155,143 | +51.8% |
| Stocks and contracts in progress | 3 | €155,378 | €214,280 | +€58,902 | +37.9% |
| Stocks | 30/36 | €155,378 | €214,280 | +€58,902 | +37.9% |
| Amounts receivable within one year | 40/41 | €43,831 | €93,928 | +€50,097 | +114% |
| Trade receivables | 40 | €31,847 | €77,511 | +€45,664 | +143% |
| Other amounts receivable | 41 | €11,984 | €16,417 | +€4,434 | +37.0% |
| Cash at bank and in hand | 54/58 | €76,769 | €107,602 | +€30,833 | +40.2% |
| Deferred charges and accrued income | 490/1 | €23,804 | €39,115 | +€15,312 | +64.3% |
| Total equity and liabilities | 10/49 | €539,413 | €673,392 | +€133,979 | +24.8% |
| Equity | 10/15 | €215,309 | €297,244 | +€81,936 | +38.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €196,309 | €278,244 | +€81,936 | +41.7% |
| Tax-exempt reserves | 132 | €10,629 | €10,629 | = | 0.0% |
| Distributable reserves | 133 | €185,680 | €267,616 | +€81,936 | +44.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €324,105 | €376,148 | +€52,043 | +16.1% |
| Amounts payable after more than one year | 17 | €87,133 | €65,171 | -€21,963 | -25.2% |
| Financial debts | 170/4 | €87,133 | €65,171 | -€21,963 | -25.2% |
| Amounts payable within one year | 42/48 | €236,971 | €310,977 | +€74,006 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €21,047 | €21,963 | +€916 | +4.4% |
| Financial debts | 43 | €35,000 | €0 | -€35,000 | -100% |
| Credit institutions | 430/8 | €35,000 | €0 | -€35,000 | -100% |
| Trade debts | 44 | €74,513 | €143,472 | +€68,958 | +92.5% |
| Suppliers | 440/4 | €74,513 | €143,472 | +€68,958 | +92.5% |
| Taxes, remuneration and social security | 45 | €16,431 | €39,616 | +€23,185 | +141% |
| Taxes | 450/3 | €0 | €22,280 | +€22,280 | |
| Remuneration and social security | 454/9 | €16,431 | €17,336 | +€905 | +5.5% |
| Other amounts payable | 47/48 | €89,980 | €105,927 | +€15,947 | +17.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €123,497 | €123,157 | -€341 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,170 | €52,215 | +€45 | +0.1% |
| Other operating charges | 640/8 | €1,149 | €1,010 | -€139 | -12.1% |
| Gross operating margin | 9900 | €346,289 | €320,711 | -€25,578 | -7.4% |
| Operating profit (loss) | 9901 | €169,473 | €144,329 | -€25,144 | -14.8% |
| Financial income | 75/76B | €486 | €224 | -€262 | -53.9% |
| Recurring financial income | 75 | €486 | €224 | -€262 | -53.9% |
| Financial charges | 65/66B | €17,271 | €10,943 | -€6,328 | -36.6% |
| Recurring financial charges | 65 | €17,271 | €10,943 | -€6,328 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €152,689 | €133,610 | -€19,078 | -12.5% |
| Income taxes | 67/77 | €33,907 | €31,674 | -€2,233 | -6.6% |
| Profit (loss) for the period | 9904 | €118,781 | €101,936 | -€16,845 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,781 | €101,936 | -€16,845 | -14.2% |
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 26 October 2026 via checked.be.