Lauwe Koffie: 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.
Lauwe Koffie
Largest movements
- Cash +€21,398
up €21,398 (+90.8%), from €23,564 to €44,962
mainly Net result for the year (+€11,134) and Tax, wage and social debts (+€6,323)
- Tangible fixed assets -€3,552
down €3,552 (-21.0%), from €16,933 to €13,381
- Reserves +€11,134
up €11,134 (+40.5%), from €27,523 to €38,657
- Tax, wage and social debts +€6,323
up €6,323 (+76.2%), from €8,293 to €14,617
- Gross operating margin -€18,396
down €18,396 (-50.2%), from €36,624 to €18,228
- Taxes -€4,615
down €4,615 (-61.2%), from €7,545 to €2,930
- Depreciation +€2,725
up €2,725 (+329%), from €827 to €3,552
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 | €41,443 | €59,384 | +€17,941 | +43.3% |
| Fixed assets | 21/28 | €16,933 | €13,381 | -€3,552 | -21.0% |
| Tangible fixed assets | 22/27 | €16,933 | €13,381 | -€3,552 | -21.0% |
| Furniture and vehicles | 24 | €16,933 | €13,381 | -€3,552 | -21.0% |
| Current assets | 29/58 | €24,510 | €46,003 | +€21,493 | +87.7% |
| Amounts receivable within one year | 40/41 | €946 | €626 | -€320 | -33.8% |
| Trade receivables | 40 | - | €550 | +€550 | |
| Other amounts receivable | 41 | €946 | €76 | -€870 | -91.9% |
| Cash at bank and in hand | 54/58 | €23,564 | €44,962 | +€21,398 | +90.8% |
| Deferred charges and accrued income | 490/1 | - | €415 | +€415 | |
| Total equity and liabilities | 10/49 | €41,443 | €59,384 | +€17,941 | +43.3% |
| Equity | 10/15 | €30,023 | €41,157 | +€11,134 | +37.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,523 | €38,657 | +€11,134 | +40.5% |
| Distributable reserves | 133 | €27,523 | €38,657 | +€11,134 | +40.5% |
| Amounts payable | 17/49 | €11,419 | €18,227 | +€6,807 | +59.6% |
| Amounts payable within one year | 42/48 | €11,419 | €18,142 | +€6,723 | +58.9% |
| Trade debts | 44 | €2,222 | €2,575 | +€353 | +15.9% |
| Suppliers | 440/4 | €2,222 | €2,575 | +€353 | +15.9% |
| Taxes, remuneration and social security | 45 | €8,293 | €14,617 | +€6,323 | +76.2% |
| Taxes | 450/3 | €8,293 | €14,617 | +€6,323 | +76.2% |
| Other amounts payable | 47/48 | €904 | €951 | +€46 | +5.1% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €3,552 | +€2,725 | +329% |
| Other operating charges | 640/8 | €651 | €447 | -€204 | -31.4% |
| Gross operating margin | 9900 | €36,624 | €18,228 | -€18,396 | -50.2% |
| Operating profit (loss) | 9901 | €35,146 | €14,229 | -€20,917 | -59.5% |
| Financial charges | 65/66B | €78 | €165 | +€87 | +112% |
| Recurring financial charges | 65 | €78 | €165 | +€87 | +112% |
| Profit (loss) for the period before taxes | 9903 | €35,068 | €14,064 | -€21,004 | -59.9% |
| Income taxes | 67/77 | €7,545 | €2,930 | -€4,615 | -61.2% |
| Profit (loss) for the period | 9904 | €27,523 | €11,134 | -€16,390 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,523 | €11,134 | -€16,390 | -59.5% |
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.