NATURAL CAFFè: 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.
NATURAL CAFFè
Largest movements
- Receivables within one year +€29,539
up €29,539 (+26.8%), from €110,094 to €139,633
of which Other amounts receivable: +€31,311
- Tangible fixed assets +€11,183
up €11,183 (+4.8%), from €235,184 to €246,367
of which Plant, machinery and equipment: +€32,370
- Cash -€6,212
down €6,212 (-45.4%), from €13,673 to €7,461
mainly Investment in fixed assets (net) (-€53,256) and Receivables within one year (-€29,539)
- Tax, wage and social debts +€25,059
up €25,059 (+88.8%), from €28,227 to €53,286
of which Remuneration and social security: +€26,509
- Trade debts +€21,738
up €21,738 (+67.2%), from €32,362 to €54,100
- Debts after one year -€13,158
down €13,158 (-25.2%), from €52,232 to €39,074
- Turnover -€813,877
no longer reported in 2025 (was €813,877)
- Purchases and services -€482,473
no longer reported in 2025 (was €482,473)
- Gross operating margin -€110,576
down €110,576 (-30.7%), from €360,339 to €249,763
- Staff costs +€23,307
up €23,307 (+14.6%), from €160,027 to €183,333
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 | €370,540 | €405,458 | +€34,918 | +9.4% |
| Fixed assets | 21/28 | €235,284 | €246,467 | +€11,183 | +4.8% |
| Tangible fixed assets | 22/27 | €235,184 | €246,367 | +€11,183 | +4.8% |
| Plant, machinery and equipment | 23 | €2,723 | €35,094 | +€32,370 | +1188.6% |
| Furniture and vehicles | 24 | €9,040 | €5,972 | -€3,069 | -33.9% |
| Leasing and similar rights | 25 | €16,169 | €12,516 | -€3,653 | -22.6% |
| Other tangible fixed assets | 26 | €207,251 | €192,785 | -€14,466 | -7.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €135,256 | €158,991 | +€23,735 | +17.5% |
| Stocks and contracts in progress | 3 | €10,209 | €10,209 | = | 0.0% |
| Stocks | 30/36 | €10,209 | €10,209 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,094 | €139,633 | +€29,539 | +26.8% |
| Trade receivables | 40 | €2,144 | €372 | -€1,772 | -82.7% |
| Other amounts receivable | 41 | €107,950 | €139,261 | +€31,311 | +29.0% |
| Current investments | 50/53 | €526 | €526 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,673 | €7,461 | -€6,212 | -45.4% |
| Deferred charges and accrued income | 490/1 | €754 | €1,163 | +€408 | +54.1% |
| Total equity and liabilities | 10/49 | €370,540 | €405,458 | +€34,918 | +9.4% |
| Equity | 10/15 | €221,634 | €222,916 | +€1,282 | +0.6% |
| Contributions | 10/11 | €2,011,846 | €2,011,846 | = | 0.0% |
| Capital | 10 | €1,911,846 | €1,911,846 | = | 0.0% |
| Issued capital | 100 | €1,911,846 | €1,911,846 | = | 0.0% |
| Outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Share premium | 1100/10 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,790,212 | -€1,788,929 | +€1,282 | +0.1% |
| Amounts payable | 17/49 | €148,906 | €182,541 | +€33,636 | +22.6% |
| Amounts payable after more than one year | 17 | €52,232 | €39,074 | -€13,158 | -25.2% |
| Financial debts | 170/4 | €52,232 | €39,074 | -€13,158 | -25.2% |
| Amounts payable within one year | 42/48 | €96,674 | €143,468 | +€46,794 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €13,158 | €13,155 | -€3 | 0.0% |
| Trade debts | 44 | €32,362 | €54,100 | +€21,738 | +67.2% |
| Suppliers | 440/4 | €32,362 | €54,100 | +€21,738 | +67.2% |
| Taxes, remuneration and social security | 45 | €28,227 | €53,286 | +€25,059 | +88.8% |
| Taxes | 450/3 | €11,315 | €9,866 | -€1,449 | -12.8% |
| Remuneration and social security | 454/9 | €16,912 | €43,420 | +€26,509 | +156.7% |
| Other amounts payable | 47/48 | €22,927 | €22,927 | = | 0.0% |
| Turnover | 70 | €813,877 | - | -€813,877 | |
| Goods, raw materials, services and sundry goods | 60/61 | €482,473 | - | -€482,473 | |
| Remuneration, social security and pensions | 62 | €160,027 | €183,333 | +€23,307 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,716 | €42,073 | +€3,357 | +8.7% |
| Other operating charges | 640/8 | €4,755 | €7,165 | +€2,410 | +50.7% |
| Non-recurring operating charges | 66A | - | €222 | +€222 | |
| Gross operating margin | 9900 | €360,339 | €249,763 | -€110,576 | -30.7% |
| Operating profit (loss) | 9901 | €156,841 | €16,970 | -€139,872 | -89.2% |
| Financial income | 75/76B | €594 | €53 | -€541 | -91.1% |
| Recurring financial income | 75 | €594 | €53 | -€541 | -91.1% |
| Financial charges | 65/66B | €15,203 | €15,740 | +€536 | +3.5% |
| Recurring financial charges | 65 | €15,203 | €15,740 | +€536 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €142,232 | €1,283 | -€140,949 | -99.1% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €142,232 | €1,282 | -€140,950 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142,232 | €1,282 | -€140,950 | -99.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.