O BRUNCH 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.
O BRUNCH COFFEE
Largest movements
- Receivables within one year +€28,996
up €28,996 (+153%), from €18,891 to €47,886
of which Trade receivables: +€28,672
- Cash +€15,245
up €15,245 (+102%), from €14,989 to €30,234
mainly Trade debts (+€30,689) and Net result for the year (+€10,653)
- Tangible fixed assets +€1,682
up €1,682 (+25.2%), from €6,686 to €8,369
of which Plant, machinery and equipment: +€2,387
- Stocks and contracts +€1,127
up €1,127 (+46.3%), from €2,434 to €3,562
- Intangible fixed assets -€1,000
down €1,000 (-11.1%), from €9,000 to €8,000
- Trade debts +€30,689
up €30,689 (+107%), from €28,752 to €59,441
- Profit (loss) carried forward +€10,653
up €10,653 (+191%), from €5,579 to €16,231
- Tax, wage and social debts +€4,474
up €4,474 (+31.5%), from €14,206 to €18,680
of which Taxes: +€4,163
- Other debts +€1,087
up €1,087 (+232%), from €468 to €1,555
- Gross operating margin +€18,760
up €18,760 (+39.9%), from €47,045 to €65,805
- Staff costs +€9,014
up €9,014 (+24.8%), from €36,391 to €45,405
- Taxes +€2,631
up €2,631 (+137%), from €1,914 to €4,544
- Financial charges +€1,151
up €1,151 (+420%), from €274 to €1,425
- Other operating charges +€684
up €684 (+103%), from €663 to €1,347
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 | €52,004 | €98,907 | +€46,903 | +90.2% |
| Fixed assets | 21/28 | €15,686 | €16,369 | +€682 | +4.3% |
| Intangible fixed assets | 21 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Tangible fixed assets | 22/27 | €6,686 | €8,369 | +€1,682 | +25.2% |
| Plant, machinery and equipment | 23 | €2,420 | €4,807 | +€2,387 | +98.6% |
| Furniture and vehicles | 24 | €1,777 | €1,348 | -€428 | -24.1% |
| Other tangible fixed assets | 26 | €2,490 | €2,213 | -€277 | -11.1% |
| Current assets | 29/58 | €36,318 | €82,539 | +€46,221 | +127% |
| Stocks and contracts in progress | 3 | €2,434 | €3,562 | +€1,127 | +46.3% |
| Stocks | 30/36 | €2,434 | €3,562 | +€1,127 | +46.3% |
| Amounts receivable within one year | 40/41 | €18,891 | €47,886 | +€28,996 | +153% |
| Trade receivables | 40 | €18,427 | €47,098 | +€28,672 | +156% |
| Other amounts receivable | 41 | €464 | €788 | +€324 | +69.8% |
| Cash at bank and in hand | 54/58 | €14,989 | €30,234 | +€15,245 | +102% |
| Deferred charges and accrued income | 490/1 | €4 | €857 | +€853 | +19,425% |
| Total equity and liabilities | 10/49 | €52,004 | €98,907 | +€46,903 | +90.2% |
| Equity | 10/15 | €8,579 | €19,231 | +€10,653 | +124% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,579 | €16,231 | +€10,653 | +191% |
| Amounts payable | 17/49 | €43,426 | €79,676 | +€36,251 | +83.5% |
| Amounts payable within one year | 42/48 | €43,426 | €79,676 | +€36,251 | +83.5% |
| Trade debts | 44 | €28,752 | €59,441 | +€30,689 | +107% |
| Suppliers | 440/4 | €28,752 | €59,441 | +€30,689 | +107% |
| Taxes, remuneration and social security | 45 | €14,206 | €18,680 | +€4,474 | +31.5% |
| Taxes | 450/3 | €7,136 | €11,299 | +€4,163 | +58.3% |
| Remuneration and social security | 454/9 | €7,070 | €7,381 | +€311 | +4.4% |
| Other amounts payable | 47/48 | €468 | €1,555 | +€1,087 | +232% |
| Remuneration, social security and pensions | 62 | €36,391 | €45,405 | +€9,014 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,225 | €2,533 | +€308 | +13.8% |
| Other operating charges | 640/8 | €663 | €1,347 | +€684 | +103% |
| Non-recurring operating charges | 66A | - | €156 | +€156 | |
| Gross operating margin | 9900 | €47,045 | €65,805 | +€18,760 | +39.9% |
| Operating profit (loss) | 9901 | €7,766 | €16,364 | +€8,598 | +111% |
| Financial income | 75/76B | - | €258 | +€258 | |
| Recurring financial income | 75 | - | €258 | +€258 | |
| Financial charges | 65/66B | €274 | €1,425 | +€1,151 | +420% |
| Recurring financial charges | 65 | €274 | €1,425 | +€1,151 | +420% |
| Profit (loss) for the period before taxes | 9903 | €7,492 | €15,197 | +€7,705 | +103% |
| Income taxes | 67/77 | €1,914 | €4,544 | +€2,631 | +137% |
| Profit (loss) for the period | 9904 | €5,579 | €10,653 | +€5,074 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,579 | €10,653 | +€5,074 | +91.0% |
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 30 October 2026 via checked.be.