LIVE KOFFE: 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.
LIVE KOFFE
Largest movements
- Deferred charges and accrued income +€1,359
up €1,359 (+1,016%), from €134 to €1,493
- Trade debts -€7,631
down €7,631 (-23.9%), from €31,884 to €24,254
- Profit (loss) carried forward +€5,389
up €5,389 (+11.5%), from €46,663 to €52,052
- Tax, wage and social debts +€3,012
up €3,012 (+109%), from €2,768 to €5,781
- Purchases and services -€32,866
down €32,866 (-21.8%), from €150,994 to €118,128
- Gross operating margin +€4,059
up €4,059 (+67.9%), from €5,981 to €10,040
- Taxes +€2,414
up €2,414 (+282%), from €856 to €3,270
- Depreciation -€876
down €876 (-62.3%), from €1,406 to €531
- Financial income +€862
up €862 (+24.2%), from €3,566 to €4,429
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,183 | €92,862 | +€679 | +0.7% |
| Fixed assets | 21/28 | €531 | - | -€531 | |
| Tangible fixed assets | 22/27 | €531 | - | -€531 | |
| Furniture and vehicles | 24 | €531 | - | -€531 | |
| Current assets | 29/58 | €91,653 | €92,862 | +€1,209 | +1.3% |
| Stocks and contracts in progress | 3 | €4,884 | €4,884 | = | 0.0% |
| Stocks | 30/36 | €4,884 | €4,884 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,392 | €81,813 | -€579 | -0.7% |
| Trade receivables | 40 | €10,704 | €8,971 | -€1,733 | -16.2% |
| Other amounts receivable | 41 | €71,688 | €72,842 | +€1,154 | +1.6% |
| Cash at bank and in hand | 54/58 | €4,243 | €4,673 | +€429 | +10.1% |
| Deferred charges and accrued income | 490/1 | €134 | €1,493 | +€1,359 | +1,016% |
| Total equity and liabilities | 10/49 | €92,183 | €92,862 | +€679 | +0.7% |
| Equity | 10/15 | €57,229 | €62,618 | +€5,389 | +9.4% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €1,266 | €1,266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,266 | €1,266 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,266 | €1,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,663 | €52,052 | +€5,389 | +11.5% |
| Amounts payable | 17/49 | €34,955 | €30,244 | -€4,710 | -13.5% |
| Amounts payable within one year | 42/48 | €34,955 | €30,244 | -€4,710 | -13.5% |
| Trade debts | 44 | €31,884 | €24,254 | -€7,631 | -23.9% |
| Suppliers | 440/4 | €31,884 | €24,254 | -€7,631 | -23.9% |
| Taxes, remuneration and social security | 45 | €2,768 | €5,781 | +€3,012 | +109% |
| Taxes | 450/3 | €2,768 | €5,781 | +€3,012 | +109% |
| Other amounts payable | 47/48 | €302 | €210 | -€92 | -30.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €150,994 | €118,128 | -€32,866 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | €531 | -€876 | -62.3% |
| Other operating charges | 640/8 | €3,689 | €3,787 | +€98 | +2.7% |
| Gross operating margin | 9900 | €5,981 | €10,040 | +€4,059 | +67.9% |
| Operating profit (loss) | 9901 | €885 | €5,722 | +€4,837 | +547% |
| Financial income | 75/76B | €3,566 | €4,429 | +€862 | +24.2% |
| Recurring financial income | 75 | €3,566 | €4,429 | +€862 | +24.2% |
| Financial charges | 65/66B | €970 | €1,492 | +€522 | +53.8% |
| Recurring financial charges | 65 | €970 | €1,492 | +€522 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €3,482 | €8,659 | +€5,177 | +149% |
| Income taxes | 67/77 | €856 | €3,270 | +€2,414 | +282% |
| Profit (loss) for the period | 9904 | €2,625 | €5,389 | +€2,764 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €2,625 | €5,389 | +€2,764 | +105% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.