KOFFIELAND: 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.
KOFFIELAND
Largest movements
- Tangible fixed assets -€63,916
down €63,916 (-20.7%), from €308,932 to €245,016
of which Other tangible fixed assets: -€54,857
- Receivables within one year -€29,770
down €29,770 (-24.6%), from €121,181 to €91,411
of which Other amounts receivable: -€17,367
- Cash -€16,567
down €16,567 (-13.7%), from €120,672 to €104,105
mainly Debts after one year (-€67,217) and Other debts (-€50,000)
- Stocks and contracts +€6,171
up €6,171 (+23.3%), from €26,449 to €32,621
- Debts after one year -€67,217
down €67,217 (-40.8%), from €164,717 to €97,500
- Other debts -€50,000
down €50,000 (-87.2%), from €57,328 to €7,328
- Trade debts +€27,801
up €27,801 (+27.1%), from €102,679 to €130,480
- Reserves -€11,783
down €11,783 (-22.0%), from €53,537 to €41,754
- Tax, wage and social debts -€10,692
down €10,692 (-9.8%), from €108,996 to €98,305
of which Taxes: -€15,710
- Staff costs +€352,873
up €352,873 (+70.8%), from €498,635 to €851,508
- Gross operating margin +€267,438
up €267,438 (+41.2%), from €648,894 to €916,332
- Depreciation +€28,670
up €28,670 (+66.8%), from €42,899 to €71,569
- Taxes -€28,066
down €28,066 (-95.7%), from €29,328 to €1,262
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 | €577,965 | €473,153 | -€104,812 | -18.1% |
| Fixed assets | 21/28 | €308,932 | €245,016 | -€63,916 | -20.7% |
| Tangible fixed assets | 22/27 | €308,932 | €245,016 | -€63,916 | -20.7% |
| Plant, machinery and equipment | 23 | €51,638 | €44,300 | -€7,338 | -14.2% |
| Furniture and vehicles | 24 | €4,751 | €3,030 | -€1,721 | -36.2% |
| Other tangible fixed assets | 26 | €252,543 | €197,686 | -€54,857 | -21.7% |
| Current assets | 29/58 | €269,033 | €228,137 | -€40,896 | -15.2% |
| Stocks and contracts in progress | 3 | €26,449 | €32,621 | +€6,171 | +23.3% |
| Stocks | 30/36 | €26,449 | €32,621 | +€6,171 | +23.3% |
| Amounts receivable within one year | 40/41 | €121,181 | €91,411 | -€29,770 | -24.6% |
| Trade receivables | 40 | €45,831 | €33,429 | -€12,403 | -27.1% |
| Other amounts receivable | 41 | €75,349 | €57,982 | -€17,367 | -23.0% |
| Cash at bank and in hand | 54/58 | €120,672 | €104,105 | -€16,567 | -13.7% |
| Deferred charges and accrued income | 490/1 | €731 | €0 | -€731 | -100% |
| Total equity and liabilities | 10/49 | €577,965 | €473,153 | -€104,812 | -18.1% |
| Equity | 10/15 | €73,537 | €61,754 | -€11,783 | -16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,537 | €41,754 | -€11,783 | -22.0% |
| Distributable reserves | 133 | €53,537 | €41,754 | -€11,783 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €504,428 | €411,399 | -€93,029 | -18.4% |
| Amounts payable after more than one year | 17 | €164,717 | €97,500 | -€67,217 | -40.8% |
| Other amounts payable | 178/9 | €164,717 | €97,500 | -€67,217 | -40.8% |
| Amounts payable within one year | 42/48 | €338,285 | €313,899 | -€24,386 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €69,281 | €77,785 | +€8,504 | +12.3% |
| Trade debts | 44 | €102,679 | €130,480 | +€27,801 | +27.1% |
| Suppliers | 440/4 | €102,679 | €130,480 | +€27,801 | +27.1% |
| Taxes, remuneration and social security | 45 | €108,996 | €98,305 | -€10,692 | -9.8% |
| Taxes | 450/3 | €17,524 | €1,814 | -€15,710 | -89.6% |
| Remuneration and social security | 454/9 | €91,472 | €96,491 | +€5,018 | +5.5% |
| Other amounts payable | 47/48 | €57,328 | €7,328 | -€50,000 | -87.2% |
| Accrued charges and deferred income | 492/3 | €1,426 | €0 | -€1,426 | -100% |
| Remuneration, social security and pensions | 62 | €498,635 | €851,508 | +€352,873 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,899 | €71,569 | +€28,670 | +66.8% |
| Other operating charges | 640/8 | €1,825 | €3,077 | +€1,252 | +68.6% |
| Gross operating margin | 9900 | €648,894 | €916,332 | +€267,438 | +41.2% |
| Operating profit (loss) | 9901 | €105,534 | -€9,822 | -€115,356 | |
| Financial income | 75/76B | €105 | €300 | +€195 | +186% |
| Recurring financial income | 75 | €105 | €300 | +€195 | +186% |
| Financial charges | 65/66B | €1,339 | €1,000 | -€339 | -25.3% |
| Recurring financial charges | 65 | €1,339 | €1,000 | -€339 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €104,301 | -€10,522 | -€114,823 | |
| Income taxes | 67/77 | €29,328 | €1,262 | -€28,066 | -95.7% |
| Profit (loss) for the period | 9904 | €74,973 | -€11,783 | -€86,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,973 | -€11,783 | -€86,756 |
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 20 October 2026 via checked.be.