MARKTKAFFEE: what changed
Two fiscal 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.
MARKTKAFFEE
Largest movements
- Cash -€133,908
down €133,908 (-66.7%), from €200,885 to €66,977
mainly Receivables after one year (-€125,000) and Other debts (-€47,642)
- Receivables after one year +€125,000
up €125,000 (+312.5%), from €40,000 to €165,000
of which Other amounts receivable: +€165,000
- Receivables within one year -€32,498
down €32,498 (-15.4%), from €211,236 to €178,738
of which Other amounts receivable: -€23,549
- Tangible fixed assets -€27,249
down €27,249 (-10.0%), from €271,141 to €243,892
of which Furniture and vehicles: -€26,933
- Other debts -€47,642
down €47,642 (-50.1%), from €95,000 to €47,358
- Current portion of long-term debt -€18,165
down €18,165 (-59.3%), from €30,637 to €12,472
- Debts after one year -€12,472
down €12,472 (-100.0%), from €12,472 to €0
- Trade debts +€11,960
up €11,960 (+3.3%), from €357,369 to €369,329
- Gross operating margin -€48,794
down €48,794 (-3.9%), from €1.3m to €1.2m
- Staff costs +€23,524
up €23,524 (+2.2%), from €1.1m to €1.1m
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.
Cash bridge derived
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 | €776,977 | €706,498 | -€70,478 | -9.1% |
| Fixed assets | 21/28 | €279,157 | €251,908 | -€27,249 | -9.8% |
| Tangible fixed assets | 22/27 | €271,141 | €243,892 | -€27,249 | -10.0% |
| Land and buildings | 22 | €14,535 | €12,955 | -€1,580 | -10.9% |
| Plant, machinery and equipment | 23 | €137,888 | €145,571 | +€7,684 | +5.6% |
| Furniture and vehicles | 24 | €82,356 | €55,423 | -€26,933 | -32.7% |
| Leasing and similar rights | 25 | €36,363 | €29,943 | -€6,420 | -17.7% |
| Financial fixed assets | 28 | €8,015 | €8,015 | = | 0.0% |
| Current assets | 29/58 | €497,820 | €454,591 | -€43,229 | -8.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €165,000 | +€125,000 | +312.5% |
| Trade receivables | 290 | €40,000 | €0 | -€40,000 | -100.0% |
| Other amounts receivable | 291 | - | €165,000 | +€165,000 | |
| Stocks and contracts in progress | 3 | €38,485 | €37,381 | -€1,104 | -2.9% |
| Stocks | 30/36 | €38,485 | €37,381 | -€1,104 | -2.9% |
| Amounts receivable within one year | 40/41 | €211,236 | €178,738 | -€32,498 | -15.4% |
| Trade receivables | 40 | €30,654 | €21,705 | -€8,949 | -29.2% |
| Other amounts receivable | 41 | €180,582 | €157,033 | -€23,549 | -13.0% |
| Cash at bank and in hand | 54/58 | €200,885 | €66,977 | -€133,908 | -66.7% |
| Deferred charges and accrued income | 490/1 | €7,214 | €6,494 | -€720 | -10.0% |
| Total equity and liabilities | 10/49 | €776,977 | €706,498 | -€70,478 | -9.1% |
| Equity | 10/15 | €242,578 | €242,703 | +€126 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €230,178 | €230,303 | +€126 | +0.1% |
| Non-distributable reserves | 130/1 | €1,743 | €1,743 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,743 | €1,743 | = | 0.0% |
| Tax-exempt reserves | 132 | €808 | €808 | = | 0.0% |
| Distributable reserves | 133 | €227,626 | €227,752 | +€126 | +0.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €534,399 | €463,795 | -€70,604 | -13.2% |
| Amounts payable after more than one year | 17 | €12,472 | €0 | -€12,472 | -100.0% |
| Financial debts | 170/4 | €12,472 | €0 | -€12,472 | -100.0% |
| Amounts payable within one year | 42/48 | €517,883 | €462,545 | -€55,338 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €30,637 | €12,472 | -€18,165 | -59.3% |
| Trade debts | 44 | €357,369 | €369,329 | +€11,960 | +3.3% |
| Suppliers | 440/4 | €357,369 | €369,329 | +€11,960 | +3.3% |
| Taxes, remuneration and social security | 45 | €34,877 | €33,386 | -€1,490 | -4.3% |
| Taxes | 450/3 | €34,877 | €33,386 | -€1,490 | -4.3% |
| Other amounts payable | 47/48 | €95,000 | €47,358 | -€47,642 | -50.1% |
| Accrued charges and deferred income | 492/3 | €4,045 | €1,250 | -€2,795 | -69.1% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €1,066,860 | €1,090,384 | +€23,524 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,531 | €62,977 | -€9,554 | -13.2% |
| Other operating charges | 640/8 | €7,310 | €4,383 | -€2,927 | -40.0% |
| Non-recurring operating charges | 66A | €20 | €214 | +€194 | +968.3% |
| Gross operating margin | 9900 | €1,263,670 | €1,214,876 | -€48,794 | -3.9% |
| Operating profit (loss) | 9901 | €116,950 | €56,918 | -€60,032 | -51.3% |
| Financial income | 75/76B | €4,107 | €529 | -€3,578 | -87.1% |
| Recurring financial income | 75 | €4,107 | €529 | -€3,578 | -87.1% |
| Financial charges | 65/66B | €9,052 | €19,184 | +€10,132 | +111.9% |
| Recurring financial charges | 65 | €9,052 | €19,184 | +€10,132 | +111.9% |
| Profit (loss) for the period before taxes | 9903 | €112,004 | €38,262 | -€73,742 | -65.8% |
| Income taxes | 67/77 | €992 | €9,637 | +€8,645 | +871.3% |
| Profit (loss) for the period | 9904 | €111,012 | €28,626 | -€82,386 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,012 | €28,626 | -€82,386 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.