MELBOURNE COFFEE: 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.
MELBOURNE COFFEE
Largest movements
- Receivables within one year +€130,794
up €130,794 (+63.0%), from €207,595 to €338,390
of which Other amounts receivable: +€209,679
- Tangible fixed assets +€27,679
up €27,679 (+160%), from €17,341 to €45,020
of which Leasing and similar rights: +€23,985
- Deferred charges and accrued income -€19,802
down €19,802 (-87.1%), from €22,738 to €2,937
- Other debts +€223,883
up €223,883 (+1,020%), from €21,947 to €245,830
- Trade debts -€71,959
down €71,959 (-63.5%), from €113,259 to €41,300
- Reserves -€31,922
down €31,922 (-26.3%), from €121,292 to €89,370
of which Distributable reserves: -€31,922
- Debts after one year +€17,040
new in 2025: €17,040
- Staff costs -€89,878
down €89,878 (-40.4%), from €222,691 to €132,813
- Gross operating margin -€53,131
down €53,131 (-22.1%), from €240,358 to €187,227
- Financial income -€27,785
down €27,785 (-98.0%), from €28,348 to €563
- Taxes +€8,395
up €8,395 (+202%), from €4,159 to €12,554
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 | €313,849 | €451,712 | +€137,863 | +43.9% |
| Fixed assets | 21/28 | €64,466 | €92,144 | +€27,679 | +42.9% |
| Tangible fixed assets | 22/27 | €17,341 | €45,020 | +€27,679 | +160% |
| Plant, machinery and equipment | 23 | €7,386 | €8,085 | +€699 | +9.5% |
| Furniture and vehicles | 24 | €9,955 | €12,950 | +€2,995 | +30.1% |
| Leasing and similar rights | 25 | - | €23,985 | +€23,985 | |
| Financial fixed assets | 28 | €47,125 | €47,125 | = | 0.0% |
| Current assets | 29/58 | €249,383 | €359,567 | +€110,184 | +44.2% |
| Stocks and contracts in progress | 3 | €14,957 | €12,757 | -€2,200 | -14.7% |
| Stocks | 30/36 | €14,957 | €12,757 | -€2,200 | -14.7% |
| Amounts receivable within one year | 40/41 | €207,595 | €338,390 | +€130,794 | +63.0% |
| Trade receivables | 40 | €108,885 | €30,000 | -€78,885 | -72.4% |
| Other amounts receivable | 41 | €98,711 | €308,390 | +€209,679 | +212% |
| Cash at bank and in hand | 54/58 | €4,092 | €5,484 | +€1,392 | +34.0% |
| Deferred charges and accrued income | 490/1 | €22,738 | €2,937 | -€19,802 | -87.1% |
| Total equity and liabilities | 10/49 | €313,849 | €451,712 | +€137,863 | +43.9% |
| Equity | 10/15 | €139,892 | €107,970 | -€31,922 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,292 | €89,370 | -€31,922 | -26.3% |
| Non-distributable reserves | 130/1 | €114 | €114 | = | 0.0% |
| Reserves not available under the articles | 1311 | €114 | €114 | = | 0.0% |
| Distributable reserves | 133 | €121,178 | €89,256 | -€31,922 | -26.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €173,956 | €343,741 | +€169,785 | +97.6% |
| Amounts payable after more than one year | 17 | - | €17,040 | +€17,040 | |
| Financial debts | 170/4 | - | €17,040 | +€17,040 | |
| Amounts payable within one year | 42/48 | €173,956 | €326,702 | +€152,745 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €4,242 | €3,435 | -€807 | -19.0% |
| Financial debts | 43 | €567 | €1,977 | +€1,410 | +248% |
| Credit institutions | 430/8 | €567 | €1,977 | +€1,410 | +248% |
| Trade debts | 44 | €113,259 | €41,300 | -€71,959 | -63.5% |
| Suppliers | 440/4 | €113,259 | €41,300 | -€71,959 | -63.5% |
| Taxes, remuneration and social security | 45 | €33,941 | €34,160 | +€219 | +0.6% |
| Taxes | 450/3 | €7,816 | €16,494 | +€8,678 | +111% |
| Remuneration and social security | 454/9 | €26,125 | €17,666 | -€8,459 | -32.4% |
| Other amounts payable | 47/48 | €21,947 | €245,830 | +€223,883 | +1,020% |
| Remuneration, social security and pensions | 62 | €222,691 | €132,813 | -€89,878 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,891 | €8,584 | +€1,693 | +24.6% |
| Other operating charges | 640/8 | €2,138 | €3,685 | +€1,547 | +72.3% |
| Gross operating margin | 9900 | €240,358 | €187,227 | -€53,131 | -22.1% |
| Operating profit (loss) | 9901 | €8,637 | €42,144 | +€33,507 | +388% |
| Financial income | 75/76B | €28,348 | €563 | -€27,785 | -98.0% |
| Recurring financial income | 75 | €28,348 | €563 | -€27,785 | -98.0% |
| Financial charges | 65/66B | €1,047 | €2,075 | +€1,028 | +98.2% |
| Recurring financial charges | 65 | €1,047 | €2,075 | +€1,028 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €35,938 | €40,632 | +€4,694 | +13.1% |
| Income taxes | 67/77 | €4,159 | €12,554 | +€8,395 | +202% |
| Profit (loss) for the period | 9904 | €31,778 | €28,078 | -€3,700 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,778 | €28,078 | -€3,700 | -11.6% |
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 18 October 2026 via checked.be.