LA CREME COFFEE: 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.
LA CREME COFFEE
Largest movements
- Cash -€23,325
down €23,325 (-17.5%), from €133,311 to €109,986
mainly Net result for the year (-€53,384) and Trade debts (-€22,369)
- Receivables within one year +€5,394
up €5,394 (+6.9%), from €78,376 to €83,771
- Deferred charges and accrued income +€2,656
new in 2025: €2,656
- Tax, wage and social debts +€59,444
up €59,444 (+172%), from €34,566 to €94,010
of which Remuneration and social security: +€49,800
- Profit (loss) carried forward -€53,384
down €53,384 (-32.6%), from €163,654 to €110,270
- Trade debts -€22,369
down €22,369 (-82.1%), from €27,261 to €4,892
- Staff costs +€74,939
up €74,939 (+53.9%), from €138,996 to €213,935
- Taxes -€8,958
down €8,958, from €8,607 to -€351
- Financial charges -€5,261
down €5,261 (-72.0%), from €7,306 to €2,045
- Gross operating margin -€5,027
down €5,027 (-2.7%), from €188,602 to €183,574
- Other operating charges -€4,431
down €4,431 (-21.8%), from €20,309 to €15,878
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 | €230,529 | €214,221 | -€16,308 | -7.1% |
| Fixed assets | 21/28 | €12,994 | €11,215 | -€1,779 | -13.7% |
| Tangible fixed assets | 22/27 | €10,794 | €9,015 | -€1,779 | -16.5% |
| Plant, machinery and equipment | 23 | €5,345 | €5,631 | +€286 | +5.3% |
| Furniture and vehicles | 24 | €5,421 | €3,384 | -€2,037 | -37.6% |
| Leasing and similar rights | 25 | €28 | - | -€28 | |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €217,535 | €203,006 | -€14,529 | -6.7% |
| Stocks and contracts in progress | 3 | €5,848 | €6,593 | +€746 | +12.8% |
| Stocks | 30/36 | €5,848 | €6,593 | +€746 | +12.8% |
| Amounts receivable within one year | 40/41 | €78,376 | €83,771 | +€5,394 | +6.9% |
| Other amounts receivable | 41 | €78,376 | €83,771 | +€5,394 | +6.9% |
| Cash at bank and in hand | 54/58 | €133,311 | €109,986 | -€23,325 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €2,656 | +€2,656 | |
| Total equity and liabilities | 10/49 | €230,529 | €214,221 | -€16,308 | -7.1% |
| Equity | 10/15 | €168,702 | €115,318 | -€53,384 | -31.6% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €848 | €848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €848 | €848 | = | 0.0% |
| Reserves not available under the articles | 1311 | €848 | €848 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,654 | €110,270 | -€53,384 | -32.6% |
| Amounts payable | 17/49 | €61,827 | €98,902 | +€37,075 | +60.0% |
| Amounts payable within one year | 42/48 | €61,827 | €98,902 | +€37,075 | +60.0% |
| Trade debts | 44 | €27,261 | €4,892 | -€22,369 | -82.1% |
| Suppliers | 440/4 | €27,261 | €4,892 | -€22,369 | -82.1% |
| Taxes, remuneration and social security | 45 | €34,566 | €94,010 | +€59,444 | +172% |
| Taxes | 450/3 | €30,823 | €40,467 | +€9,644 | +31.3% |
| Remuneration and social security | 454/9 | €3,743 | €53,543 | +€49,800 | +1,331% |
| Remuneration, social security and pensions | 62 | €138,996 | €213,935 | +€74,939 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,388 | €5,481 | +€93 | +1.7% |
| Other operating charges | 640/8 | €20,309 | €15,878 | -€4,431 | -21.8% |
| Gross operating margin | 9900 | €188,602 | €183,574 | -€5,027 | -2.7% |
| Operating profit (loss) | 9901 | €23,909 | -€51,719 | -€75,628 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €7,306 | €2,045 | -€5,261 | -72.0% |
| Recurring financial charges | 65 | €7,306 | €2,045 | -€5,261 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €16,603 | -€53,734 | -€70,338 | |
| Income taxes | 67/77 | €8,607 | -€351 | -€8,958 | |
| Profit (loss) for the period | 9904 | €7,996 | -€53,384 | -€61,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,996 | -€53,384 | -€61,380 |
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 27 October 2026 via checked.be.