Koffieklap: 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.
Koffieklap
Largest movements
- Deferred charges and accrued income -€1,881
down €1,881 (-93.2%), from €2,018 to €136
- Cash -€1,854
down €1,854 (-93.4%), from €1,985 to €131
mainly Debts within one year (-€5,632) and Net result for the year (-€2,562)
- Stocks and contracts -€1,726
down €1,726 (-34.6%), from €4,986 to €3,260
- Tangible fixed assets -€360
down €360 (-22.2%), from €1,619 to €1,259
of which Plant, machinery and equipment: -€297
- Debts within one year -€5,632
down €5,632 (-81.1%), from €6,947 to €1,315
of which Tax, wage and social debts: -€3,831
- Profit (loss) carried forward -€2,562
down €2,562 (-40.3%), from €6,360 to €3,797
- Accrued charges and deferred income +€2,367
up €2,367 (+158%), from €1,500 to €3,867
- Turnover -€33,261
down €33,261 (-62.9%), from €52,889 to €19,628
- Purchases and services -€16,819
down €16,819 (-27.5%), from €61,059 to €44,240
- Gross operating margin -€12,436
down €12,436 (-73.9%), from €16,829 to €4,392
- Staff costs -€9,867
down €9,867 (-72.0%), from €13,710 to €3,843
- Depreciation -€1,763
down €1,763 (-83.1%), from €2,123 to €360
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 | €14,807 | €8,979 | -€5,827 | -39.4% |
| Fixed assets | 21/28 | €5,449 | €5,113 | -€336 | -6.2% |
| Tangible fixed assets | 22/27 | €1,619 | €1,259 | -€360 | -22.2% |
| Plant, machinery and equipment | 23 | €1,118 | €821 | -€297 | -26.6% |
| Furniture and vehicles | 24 | €501 | €439 | -€63 | -12.5% |
| Financial fixed assets | 28 | €3,830 | €3,854 | +€24 | +0.6% |
| Current assets | 29/58 | €9,357 | €3,866 | -€5,491 | -58.7% |
| Stocks and contracts in progress | 3 | €4,986 | €3,260 | -€1,726 | -34.6% |
| Stocks | 30/36 | €4,986 | €3,260 | -€1,726 | -34.6% |
| Amounts receivable within one year | 40/41 | €369 | €339 | -€30 | -8.1% |
| Trade receivables | 40 | €369 | €97 | -€272 | -73.7% |
| Other amounts receivable | 41 | - | €242 | +€242 | |
| Cash at bank and in hand | 54/58 | €1,985 | €131 | -€1,854 | -93.4% |
| Deferred charges and accrued income | 490/1 | €2,018 | €136 | -€1,881 | -93.2% |
| Total equity and liabilities | 10/49 | €14,807 | €8,979 | -€5,827 | -39.4% |
| Equity | 10/15 | €6,360 | €3,797 | -€2,562 | -40.3% |
| Profit (loss) carried forward | 14 | €6,360 | €3,797 | -€2,562 | -40.3% |
| Amounts payable | 17/49 | €8,447 | €5,182 | -€3,265 | -38.7% |
| Amounts payable within one year | 42/48 | €6,947 | €1,315 | -€5,632 | -81.1% |
| Trade debts | 44 | €1,375 | €1,074 | -€302 | -21.9% |
| Suppliers | 440/4 | €1,375 | €1,074 | -€302 | -21.9% |
| Taxes, remuneration and social security | 45 | €4,071 | €241 | -€3,831 | -94.1% |
| Taxes | 450/3 | €1,390 | - | -€1,390 | |
| Remuneration and social security | 454/9 | €2,681 | €241 | -€2,441 | -91.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,867 | +€2,367 | +158% |
| Turnover | 70 | €52,889 | €19,628 | -€33,261 | -62.9% |
| Membership fees, donations, legacies and grants | 73 | €23,816 | €26,921 | +€3,105 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,059 | €44,240 | -€16,819 | -27.5% |
| Remuneration, social security and pensions | 62 | €13,710 | €3,843 | -€9,867 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,123 | €360 | -€1,763 | -83.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €95 | - | -€95 | |
| Other operating charges | 640/8 | €2,957 | €2,274 | -€683 | -23.1% |
| Gross operating margin | 9900 | €16,829 | €4,392 | -€12,436 | -73.9% |
| Operating profit (loss) | 9901 | -€2,057 | -€2,085 | -€28 | -1.4% |
| Financial income | 75/76B | €44 | €524 | +€480 | +1,083% |
| Recurring financial income | 75 | €44 | €524 | +€480 | +1,083% |
| Financial charges | 65/66B | €1,469 | €1,002 | -€467 | -31.8% |
| Recurring financial charges | 65 | €1,469 | €1,002 | -€467 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,481 | -€2,562 | +€919 | +26.4% |
| Profit (loss) for the period | 9904 | -€3,481 | -€2,562 | +€919 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,481 | -€2,562 | +€919 | +26.4% |
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 15 October 2026 via checked.be.