NATURAL 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.
NATURAL COFFEE
Largest movements
- Tangible fixed assets -€10,676
down €10,676 (-14.8%), from €71,950 to €61,274
of which Land and buildings: -€8,838
- Cash +€6,199
up €6,199 (+141%), from €4,390 to €10,589
mainly Debts after one year (+€225,000) and Depreciation (+€12,176)
- Receivables within one year -€3,722
down €3,722 (-67.9%), from €5,481 to €1,758
of which Trade receivables: -€3,225
- Debts after one year +€225,000
new in 2025: €225,000
- Other debts -€119,415
down €119,415 (-79.7%), from €149,779 to €30,364
- Profit (loss) carried forward -€98,592
down €98,592 (-91.0%), from -€108,294 to -€206,887
- Trade debts -€15,776
down €15,776 (-45.2%), from €34,891 to €19,115
- Gross operating margin -€128,417
down €128,417, from €66,162 to -€62,255
- Staff costs -€1,433
down €1,433 (-5.8%), from €24,729 to €23,297
- Other operating charges -€722
down €722 (-59.4%), from €1,216 to €494
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 | €81,820 | €73,621 | -€8,200 | -10.0% |
| Fixed assets | 21/28 | €71,950 | €61,274 | -€10,676 | -14.8% |
| Tangible fixed assets | 22/27 | €71,950 | €61,274 | -€10,676 | -14.8% |
| Land and buildings | 22 | €63,834 | €54,996 | -€8,838 | -13.8% |
| Plant, machinery and equipment | 23 | €8,112 | €6,277 | -€1,835 | -22.6% |
| Furniture and vehicles | 24 | €4 | - | -€4 | |
| Current assets | 29/58 | €9,871 | €12,347 | +€2,477 | +25.1% |
| Amounts receivable within one year | 40/41 | €5,481 | €1,758 | -€3,722 | -67.9% |
| Trade receivables | 40 | €4,983 | €1,758 | -€3,225 | -64.7% |
| Other amounts receivable | 41 | €497 | - | -€497 | |
| Cash at bank and in hand | 54/58 | €4,390 | €10,589 | +€6,199 | +141% |
| Total equity and liabilities | 10/49 | €81,820 | €73,621 | -€8,200 | -10.0% |
| Equity | 10/15 | -€103,294 | -€201,887 | -€98,592 | -95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,294 | -€206,887 | -€98,592 | -91.0% |
| Amounts payable | 17/49 | €185,115 | €275,507 | +€90,393 | +48.8% |
| Amounts payable after more than one year | 17 | - | €225,000 | +€225,000 | |
| Financial debts | 170/4 | - | €225,000 | +€225,000 | |
| Amounts payable within one year | 42/48 | €185,068 | €50,507 | -€134,561 | -72.7% |
| Trade debts | 44 | €34,891 | €19,115 | -€15,776 | -45.2% |
| Suppliers | 440/4 | €34,891 | €19,115 | -€15,776 | -45.2% |
| Taxes, remuneration and social security | 45 | €398 | €1,028 | +€631 | +159% |
| Taxes | 450/3 | €170 | €970 | +€800 | +469% |
| Remuneration and social security | 454/9 | €227 | €58 | -€169 | -74.5% |
| Other amounts payable | 47/48 | €149,779 | €30,364 | -€119,415 | -79.7% |
| Accrued charges and deferred income | 492/3 | €47 | - | -€47 | |
| Remuneration, social security and pensions | 62 | €24,729 | €23,297 | -€1,433 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,564 | €12,176 | +€613 | +5.3% |
| Other operating charges | 640/8 | €1,216 | €494 | -€722 | -59.4% |
| Gross operating margin | 9900 | €66,162 | -€62,255 | -€128,417 | |
| Operating profit (loss) | 9901 | €28,654 | -€98,222 | -€126,875 | |
| Financial charges | 65/66B | €182 | €371 | +€189 | +104% |
| Recurring financial charges | 65 | €182 | €371 | +€189 | +104% |
| Profit (loss) for the period before taxes | 9903 | €28,471 | -€98,592 | -€127,064 | |
| Profit (loss) for the period | 9904 | €28,471 | -€98,592 | -€127,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,471 | -€98,592 | -€127,064 |
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 31 October 2026 via checked.be.