Latte Macchiat.io: 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.
Latte Macchiat.io
Largest movements
- Receivables within one year +€7,115
up €7,115 (+131%), from €5,428 to €12,543
of which Trade receivables: +€8,252
- Cash +€5,399
up €5,399 (+27.0%), from €19,978 to €25,377
mainly Net result for the year (+€11,570) and Tax, wage and social debts (+€1,629)
- Deferred charges and accrued income +€685
new in 2025: €685
- Profit (loss) carried forward +€11,570
up €11,570 (+58.1%), from €19,906 to €31,476
- Tax, wage and social debts +€1,629
up €1,629 (+32.6%), from €5,000 to €6,629
- Gross operating margin -€9,542
down €9,542 (-37.7%), from €25,300 to €15,758
- Taxes -€1,275
down €1,275 (-25.5%), from €5,000 to €3,725
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 | €25,406 | €38,605 | +€13,199 | +52.0% |
| Current assets | 29/58 | €25,406 | €38,605 | +€13,199 | +52.0% |
| Amounts receivable within one year | 40/41 | €5,428 | €12,543 | +€7,115 | +131% |
| Trade receivables | 40 | €3,025 | €11,277 | +€8,252 | +273% |
| Other amounts receivable | 41 | €2,403 | €1,266 | -€1,137 | -47.3% |
| Cash at bank and in hand | 54/58 | €19,978 | €25,377 | +€5,399 | +27.0% |
| Deferred charges and accrued income | 490/1 | - | €685 | +€685 | |
| Total equity and liabilities | 10/49 | €25,406 | €38,605 | +€13,199 | +52.0% |
| Equity | 10/15 | €20,406 | €31,976 | +€11,570 | +56.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,906 | €31,476 | +€11,570 | +58.1% |
| Amounts payable | 17/49 | €5,000 | €6,629 | +€1,629 | +32.6% |
| Amounts payable within one year | 42/48 | €5,000 | €6,629 | +€1,629 | +32.6% |
| Trade debts | 44 | - | €0 | +€0 | |
| Suppliers | 440/4 | - | €0 | +€0 | |
| Taxes, remuneration and social security | 45 | €5,000 | €6,629 | +€1,629 | +32.6% |
| Taxes | 450/3 | €5,000 | €6,629 | +€1,629 | +32.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €25,300 | €15,758 | -€9,542 | -37.7% |
| Operating profit (loss) | 9901 | €24,913 | €15,359 | -€9,554 | -38.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7 | €64 | +€57 | +807% |
| Recurring financial charges | 65 | €7 | €64 | +€57 | +807% |
| Profit (loss) for the period before taxes | 9903 | €24,906 | €15,295 | -€9,611 | -38.6% |
| Income taxes | 67/77 | €5,000 | €3,725 | -€1,275 | -25.5% |
| Profit (loss) for the period | 9904 | €19,906 | €11,570 | -€8,336 | -41.9% |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €19,906 | €11,570 | -€8,336 | -41.9% |
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 23 October 2026 via checked.be.