MACHINEHANDEL COFFEZ: 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.
MACHINEHANDEL COFFEZ
Largest movements
- Tangible fixed assets -€31,337
down €31,337 (-16.6%), from €188,307 to €156,970
of which Furniture and vehicles: -€28,922
- Cash +€18,475
up €18,475 (+145%), from €12,756 to €31,231
mainly Depreciation (+€31,337) and Net result for the year (+€12,408)
- Debts after one year -€18,731
down €18,731 (-51.3%), from €36,538 to €17,807
- Other debts -€15,333
down €15,333 (-23.5%), from €65,337 to €50,004
- Profit (loss) carried forward +€12,408
up €12,408 (+10.4%), from -€119,765 to -€107,358
- Current portion of long-term debt +€7,132
up €7,132 (+39.6%), from €18,031 to €25,163
- Trade debts +€6,489
up €6,489 (+3.3%), from €195,286 to €201,775
- Gross operating margin -€88,870
down €88,870 (-56.8%), from €156,414 to €67,544
- Staff costs -€50,006
down €50,006 (-93.5%), from €53,463 to €3,457
- Financial charges -€6,011
down €6,011 (-57.5%), from €10,452 to €4,441
- Depreciation +€5,134
up €5,134 (+19.6%), from €26,203 to €31,337
- Financial income -€1,963
down €1,963 (-59.2%), from €3,315 to €1,352
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 | €634,906 | €626,582 | -€8,325 | -1.3% |
| Fixed assets | 21/28 | €189,012 | €157,470 | -€31,542 | -16.7% |
| Tangible fixed assets | 22/27 | €188,307 | €156,970 | -€31,337 | -16.6% |
| Land and buildings | 22 | €80,630 | €80,030 | -€600 | -0.7% |
| Plant, machinery and equipment | 23 | €13,317 | €11,502 | -€1,815 | -13.6% |
| Furniture and vehicles | 24 | €94,360 | €65,438 | -€28,922 | -30.7% |
| Financial fixed assets | 28 | €705 | €500 | -€205 | -29.1% |
| Current assets | 29/58 | €445,894 | €469,111 | +€23,217 | +5.2% |
| Stocks and contracts in progress | 3 | €101,917 | €98,520 | -€3,397 | -3.3% |
| Stocks | 30/36 | €101,917 | €98,520 | -€3,397 | -3.3% |
| Amounts receivable within one year | 40/41 | €327,777 | €333,764 | +€5,987 | +1.8% |
| Trade receivables | 40 | €211,728 | €213,606 | +€1,879 | +0.9% |
| Other amounts receivable | 41 | €116,049 | €120,158 | +€4,109 | +3.5% |
| Cash at bank and in hand | 54/58 | €12,756 | €31,231 | +€18,475 | +145% |
| Deferred charges and accrued income | 490/1 | €3,445 | €5,597 | +€2,151 | +62.4% |
| Total equity and liabilities | 10/49 | €634,906 | €626,582 | -€8,325 | -1.3% |
| Equity | 10/15 | €309,173 | €321,581 | +€12,408 | +4.0% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €53,939 | €53,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,184 | €37,184 | = | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,375 | €16,375 | = | 0.0% |
| Distributable reserves | 133 | €380 | €380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,765 | -€107,358 | +€12,408 | +10.4% |
| Amounts payable | 17/49 | €325,733 | €305,001 | -€20,732 | -6.4% |
| Amounts payable after more than one year | 17 | €36,538 | €17,807 | -€18,731 | -51.3% |
| Financial debts | 170/4 | €36,538 | €17,807 | -€18,731 | -51.3% |
| Amounts payable within one year | 42/48 | €283,314 | €284,297 | +€983 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €18,031 | €25,163 | +€7,132 | +39.6% |
| Trade debts | 44 | €195,286 | €201,775 | +€6,489 | +3.3% |
| Suppliers | 440/4 | €195,286 | €201,775 | +€6,489 | +3.3% |
| Taxes, remuneration and social security | 45 | €4,660 | €7,355 | +€2,695 | +57.8% |
| Taxes | 450/3 | €4,660 | €7,355 | +€2,695 | +57.8% |
| Other amounts payable | 47/48 | €65,337 | €50,004 | -€15,333 | -23.5% |
| Accrued charges and deferred income | 492/3 | €5,881 | €2,897 | -€2,985 | -50.7% |
| Non-recurring operating income | 76A | €869 | - | -€869 | |
| Remuneration, social security and pensions | 62 | €53,463 | €3,457 | -€50,006 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,203 | €31,337 | +€5,134 | +19.6% |
| Other operating charges | 640/8 | €16,820 | €16,968 | +€148 | +0.9% |
| Non-recurring operating charges | 66A | €642 | - | -€642 | |
| Gross operating margin | 9900 | €156,414 | €67,544 | -€88,870 | -56.8% |
| Operating profit (loss) | 9901 | €59,286 | €15,782 | -€43,504 | -73.4% |
| Financial income | 75/76B | €3,315 | €1,352 | -€1,963 | -59.2% |
| Recurring financial income | 75 | €3,315 | €1,352 | -€1,963 | -59.2% |
| Financial charges | 65/66B | €10,452 | €4,441 | -€6,011 | -57.5% |
| Recurring financial charges | 65 | €10,452 | €4,441 | -€6,011 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €52,149 | €12,693 | -€39,456 | -75.7% |
| Income taxes | 67/77 | €289 | €285 | -€4 | -1.2% |
| Profit (loss) for the period | 9904 | €51,860 | €12,408 | -€39,452 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,860 | €12,408 | -€39,452 | -76.1% |
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 24 October 2026 via checked.be.