KOFFIEBRANDERIJ GIMO: 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.
KOFFIEBRANDERIJ GIMO
Largest movements
- Tangible fixed assets -€16,349
down €16,349 (-97.0%), from €16,855 to €506
of which Plant, machinery and equipment: -€8,408
- Receivables within one year -€8,079
down €8,079 (-9.5%), from €84,882 to €76,803
of which Trade receivables: -€5,468
- Deferred charges and accrued income +€3,496
new in 2025: €3,496
- Other debts -€30,279
down €30,279 (-19.8%), from €152,913 to €122,634
- Trade debts +€17,530
up €17,530 (+81.9%), from €21,392 to €38,922
- Current portion of long-term debt -€7,374
no longer reported in 2025 (was €7,374)
- Other operating charges -€4,810
down €4,810 (-68.7%), from €7,003 to €2,193
- Depreciation -€4,804
down €4,804 (-22.7%), from €21,153 to €16,349
- Gross operating margin +€2,625
up €2,625 (+16.7%), from €15,705 to €18,330
- Financial income -€1,766
down €1,766 (-74.2%), from €2,380 to €614
- Financial charges -€1,581
down €1,581 (-50.4%), from €3,139 to €1,558
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 | €204,710 | €182,218 | -€22,492 | -11.0% |
| Fixed assets | 21/28 | €17,855 | €1,506 | -€16,349 | -91.6% |
| Tangible fixed assets | 22/27 | €16,855 | €506 | -€16,349 | -97.0% |
| Plant, machinery and equipment | 23 | €8,914 | €506 | -€8,408 | -94.3% |
| Furniture and vehicles | 24 | €7,941 | - | -€7,941 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €186,855 | €180,712 | -€6,143 | -3.3% |
| Stocks and contracts in progress | 3 | €97,088 | €96,986 | -€102 | -0.1% |
| Stocks | 30/36 | €97,088 | €96,986 | -€102 | -0.1% |
| Amounts receivable within one year | 40/41 | €84,882 | €76,803 | -€8,079 | -9.5% |
| Trade receivables | 40 | €82,228 | €76,760 | -€5,468 | -6.6% |
| Other amounts receivable | 41 | €2,654 | €43 | -€2,611 | -98.4% |
| Cash at bank and in hand | 54/58 | €4,885 | €3,427 | -€1,458 | -29.8% |
| Deferred charges and accrued income | 490/1 | - | €3,496 | +€3,496 | |
| Total equity and liabilities | 10/49 | €204,710 | €182,218 | -€22,492 | -11.0% |
| Equity | 10/15 | €1,335 | €58 | -€1,277 | -95.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,802 | €46,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,942 | €44,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,067 | -€65,344 | -€1,277 | -2.0% |
| Amounts payable | 17/49 | €203,374 | €182,160 | -€21,215 | -10.4% |
| Amounts payable within one year | 42/48 | €203,374 | €182,160 | -€21,215 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €7,374 | - | -€7,374 | |
| Trade debts | 44 | €21,392 | €38,922 | +€17,530 | +81.9% |
| Suppliers | 440/4 | €21,392 | €38,922 | +€17,530 | +81.9% |
| Taxes, remuneration and social security | 45 | €21,696 | €20,604 | -€1,092 | -5.0% |
| Taxes | 450/3 | €21,696 | €20,604 | -€1,092 | -5.0% |
| Other amounts payable | 47/48 | €152,913 | €122,634 | -€30,279 | -19.8% |
| Non-recurring operating income | 76A | €1,826 | €24,000 | +€22,174 | +1,214% |
| Remuneration, social security and pensions | 62 | €331 | €121 | -€210 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,153 | €16,349 | -€4,804 | -22.7% |
| Other operating charges | 640/8 | €7,003 | €2,193 | -€4,810 | -68.7% |
| Gross operating margin | 9900 | €15,705 | €18,330 | +€2,625 | +16.7% |
| Operating profit (loss) | 9901 | -€12,782 | -€333 | +€12,449 | +97.4% |
| Financial income | 75/76B | €2,380 | €614 | -€1,766 | -74.2% |
| Recurring financial income | 75 | €2,380 | €614 | -€1,766 | -74.2% |
| Financial charges | 65/66B | €3,139 | €1,558 | -€1,581 | -50.4% |
| Recurring financial charges | 65 | €3,139 | €1,558 | -€1,581 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,541 | -€1,277 | +€12,264 | +90.6% |
| Income taxes | 67/77 | €338 | - | -€338 | |
| Profit (loss) for the period | 9904 | -€13,879 | -€1,277 | +€12,602 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,879 | -€1,277 | +€12,602 | +90.8% |
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 22 October 2026 via checked.be.