PRESTIGE 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.
PRESTIGE COFFEE
Largest movements
- Tangible fixed assets -€7,922
down €7,922 (-55.8%), from €14,188 to €6,266
of which Furniture and vehicles: -€6,829
- Cash +€2,980
up €2,980 (+3.6%), from €82,726 to €85,706
mainly Net result for the year (+€14,712) and Depreciation (+€7,922)
- Stocks and contracts +€1,150
up €1,150 (+22.5%), from €5,100 to €6,250
- Reserves +€14,712
new in 2025: €14,712
- Tax, wage and social debts -€8,704
down €8,704 (-27.6%), from €31,533 to €22,829
of which Remuneration and social security: -€15,855
- Other debts -€8,227
down €8,227 (-15.1%), from €54,628 to €46,401
- Current portion of long-term debt -€5,483
no longer reported in 2025 (was €5,483)
- Trade debts +€3,760
up €3,760 (+134%), from €2,812 to €6,572
- Gross operating margin -€4,237
down €4,237 (-8.4%), from €50,514 to €46,277
- Depreciation -€3,573
down €3,573 (-31.1%), from €11,496 to €7,922
- Taxes +€2,423
up €2,423 (+48.7%), from €4,978 to €7,401
- Staff costs -€859
down €859 (-7.1%), from €12,080 to €11,221
- Other operating charges +€832
up €832 (+35.2%), from €2,365 to €3,197
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 | €104,814 | €100,871 | -€3,943 | -3.8% |
| Fixed assets | 21/28 | €14,188 | €6,266 | -€7,922 | -55.8% |
| Tangible fixed assets | 22/27 | €14,188 | €6,266 | -€7,922 | -55.8% |
| Plant, machinery and equipment | 23 | €1,516 | €423 | -€1,093 | -72.1% |
| Furniture and vehicles | 24 | €12,673 | €5,843 | -€6,829 | -53.9% |
| Current assets | 29/58 | €90,626 | €94,605 | +€3,980 | +4.4% |
| Stocks and contracts in progress | 3 | €5,100 | €6,250 | +€1,150 | +22.5% |
| Stocks | 30/36 | €5,100 | €6,250 | +€1,150 | +22.5% |
| Amounts receivable within one year | 40/41 | €508 | €906 | +€398 | +78.4% |
| Other amounts receivable | 41 | €508 | €906 | +€398 | +78.4% |
| Cash at bank and in hand | 54/58 | €82,726 | €85,706 | +€2,980 | +3.6% |
| Deferred charges and accrued income | 490/1 | €2,291 | €1,743 | -€548 | -23.9% |
| Total equity and liabilities | 10/49 | €104,814 | €100,871 | -€3,943 | -3.8% |
| Equity | 10/15 | €10,358 | €25,069 | +€14,712 | +142% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | - | €14,712 | +€14,712 | |
| Distributable reserves | 133 | - | €14,712 | +€14,712 | |
| Profit (loss) carried forward | 14 | €3,158 | €3,158 | = | 0.0% |
| Amounts payable | 17/49 | €94,456 | €75,802 | -€18,654 | -19.7% |
| Amounts payable within one year | 42/48 | €94,456 | €75,802 | -€18,654 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €5,483 | - | -€5,483 | |
| Trade debts | 44 | €2,812 | €6,572 | +€3,760 | +134% |
| Suppliers | 440/4 | €2,812 | €6,572 | +€3,760 | +134% |
| Taxes, remuneration and social security | 45 | €31,533 | €22,829 | -€8,704 | -27.6% |
| Taxes | 450/3 | €11,587 | €18,738 | +€7,150 | +61.7% |
| Remuneration and social security | 454/9 | €19,946 | €4,092 | -€15,855 | -79.5% |
| Other amounts payable | 47/48 | €54,628 | €46,401 | -€8,227 | -15.1% |
| Remuneration, social security and pensions | 62 | €12,080 | €11,221 | -€859 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,496 | €7,922 | -€3,573 | -31.1% |
| Other operating charges | 640/8 | €2,365 | €3,197 | +€832 | +35.2% |
| Gross operating margin | 9900 | €50,514 | €46,277 | -€4,237 | -8.4% |
| Operating profit (loss) | 9901 | €24,572 | €23,936 | -€636 | -2.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €1,507 | €1,823 | +€317 | +21.0% |
| Recurring financial charges | 65 | €1,507 | €1,823 | +€317 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €23,066 | €22,113 | -€953 | -4.1% |
| Income taxes | 67/77 | €4,978 | €7,401 | +€2,423 | +48.7% |
| Profit (loss) for the period | 9904 | €18,087 | €14,712 | -€3,376 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,087 | €14,712 | -€3,376 | -18.7% |
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 24 October 2026 via checked.be.