Koffieman: 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.
Koffieman
Largest movements
- Tangible fixed assets +€82,688
up €82,688 (+100%), from €82,396 to €165,084
of which Leasing and similar rights: +€92,576
- Cash +€25,515
up €25,515 (+83.6%), from €30,535 to €56,050
mainly Net result for the year (+€85,074) and Other debts (+€70,353)
- Receivables within one year +€5,778
up €5,778 (+23.1%), from €24,978 to €30,755
of which Trade receivables: +€8,198
- Other debts +€70,353
up €70,353 (+2,259%), from €3,114 to €73,467
- Reserves -€53,083
no longer reported in 2025 (was €53,083)
- Debts after one year +€51,295
up €51,295 (+151%), from €33,972 to €85,267
- Current portion of long-term debt +€31,564
up €31,564 (+97.0%), from €32,528 to €64,092
- Tax, wage and social debts +€17,597
up €17,597 (+257%), from €6,838 to €24,435
of which Taxes: +€16,635
- Gross operating margin +€60,880
up €60,880 (+41.6%), from €146,411 to €207,292
- Staff costs +€10,742
up €10,742 (+33.3%), from €32,260 to €43,003
- Depreciation +€8,489
up €8,489 (+25.0%), from €33,895 to €42,383
- Taxes +€7,378
up €7,378 (+42.0%), from €17,548 to €24,926
- Financial charges +€3,838
up €3,838 (+71.4%), from €5,374 to €9,213
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 | €137,909 | €251,889 | +€113,981 | +82.6% |
| Fixed assets | 21/28 | €82,396 | €165,084 | +€82,688 | +100% |
| Tangible fixed assets | 22/27 | €82,396 | €165,084 | +€82,688 | +100% |
| Plant, machinery and equipment | 23 | €39,548 | €44,659 | +€5,112 | +12.9% |
| Furniture and vehicles | 24 | €30,500 | €15,500 | -€15,000 | -49.2% |
| Leasing and similar rights | 25 | €12,348 | €104,924 | +€92,576 | +750% |
| Current assets | 29/58 | €55,513 | €86,806 | +€31,293 | +56.4% |
| Amounts receivable within one year | 40/41 | €24,978 | €30,755 | +€5,778 | +23.1% |
| Trade receivables | 40 | €22,557 | €30,755 | +€8,198 | +36.3% |
| Other amounts receivable | 41 | €2,420 | - | -€2,420 | |
| Cash at bank and in hand | 54/58 | €30,535 | €56,050 | +€25,515 | +83.6% |
| Total equity and liabilities | 10/49 | €137,909 | €251,889 | +€113,981 | +82.6% |
| Equity | 10/15 | €55,583 | €2,500 | -€53,083 | -95.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,083 | - | -€53,083 | |
| Distributable reserves | 133 | €53,083 | - | -€53,083 | |
| Amounts payable | 17/49 | €82,326 | €249,389 | +€167,064 | +203% |
| Amounts payable after more than one year | 17 | €33,972 | €85,267 | +€51,295 | +151% |
| Financial debts | 170/4 | €33,972 | €85,267 | +€51,295 | +151% |
| Amounts payable within one year | 42/48 | €48,354 | €162,117 | +€113,763 | +235% |
| Current portion of amounts payable after more than one year | 42 | €32,528 | €64,092 | +€31,564 | +97.0% |
| Trade debts | 44 | €5,875 | €123 | -€5,751 | -97.9% |
| Suppliers | 440/4 | €5,875 | €123 | -€5,751 | -97.9% |
| Taxes, remuneration and social security | 45 | €6,838 | €24,435 | +€17,597 | +257% |
| Taxes | 450/3 | €4,090 | €20,725 | +€16,635 | +407% |
| Remuneration and social security | 454/9 | €2,748 | €3,710 | +€962 | +35.0% |
| Other amounts payable | 47/48 | €3,114 | €73,467 | +€70,353 | +2,259% |
| Accrued charges and deferred income | 492/3 | - | €2,006 | +€2,006 | |
| Remuneration, social security and pensions | 62 | €32,260 | €43,003 | +€10,742 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,895 | €42,383 | +€8,489 | +25.0% |
| Other operating charges | 640/8 | €1,280 | €2,734 | +€1,454 | +114% |
| Gross operating margin | 9900 | €146,411 | €207,292 | +€60,880 | +41.6% |
| Operating profit (loss) | 9901 | €78,976 | €119,171 | +€40,195 | +50.9% |
| Financial income | 75/76B | €29 | €42 | +€13 | +43.9% |
| Recurring financial income | 75 | €29 | €42 | +€13 | +43.9% |
| Financial charges | 65/66B | €5,374 | €9,213 | +€3,838 | +71.4% |
| Recurring financial charges | 65 | €5,374 | €9,213 | +€3,838 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €73,631 | €110,000 | +€36,369 | +49.4% |
| Income taxes | 67/77 | €17,548 | €24,926 | +€7,378 | +42.0% |
| Profit (loss) for the period | 9904 | €56,083 | €85,074 | +€28,991 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,083 | €85,074 | +€28,991 | +51.7% |
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 14 October 2026 via checked.be.