STAR 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.
STAR COFFEE
Largest movements
- Receivables within one year +€2,650
up €2,650 (+299%), from €888 to €3,537
of which Trade receivables: +€2,218
- Stocks and contracts -€1,092
down €1,092 (-20.2%), from €5,416 to €4,324
- Tangible fixed assets +€780
up €780 (+40.4%), from €1,929 to €2,709
- Deferred charges and accrued income +€504
up €504 (+489%), from €103 to €607
- Cash +€376
up €376 (+33.7%), from €1,115 to €1,490
mainly Trade debts (+€2,733) and Stocks and contracts (+€1,092)
- Trade debts +€2,733
up €2,733 (+266%), from €1,028 to €3,761
- Profit (loss) carried forward +€513
up €513 (+5.6%), from -€9,077 to -€8,564
- Gross operating margin +€9,668
up €9,668, from -€8,431 to €1,237
- Other operating charges -€389
down €389 (-68.5%), from €569 to €179
- Depreciation +€349
up €349 (+490%), from €71 to €420
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 | €9,950 | €13,168 | +€3,218 | +32.3% |
| Fixed assets | 21/28 | €2,429 | €3,209 | +€780 | +32.1% |
| Tangible fixed assets | 22/27 | €1,929 | €2,709 | +€780 | +40.4% |
| Plant, machinery and equipment | 23 | €1,929 | €2,709 | +€780 | +40.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €7,522 | €9,959 | +€2,438 | +32.4% |
| Stocks and contracts in progress | 3 | €5,416 | €4,324 | -€1,092 | -20.2% |
| Stocks | 30/36 | €5,416 | €4,324 | -€1,092 | -20.2% |
| Amounts receivable within one year | 40/41 | €888 | €3,537 | +€2,650 | +299% |
| Trade receivables | 40 | €679 | €2,897 | +€2,218 | +327% |
| Other amounts receivable | 41 | €209 | €641 | +€432 | +207% |
| Cash at bank and in hand | 54/58 | €1,115 | €1,490 | +€376 | +33.7% |
| Deferred charges and accrued income | 490/1 | €103 | €607 | +€504 | +489% |
| Total equity and liabilities | 10/49 | €9,950 | €13,168 | +€3,218 | +32.3% |
| Equity | 10/15 | €923 | €1,436 | +€513 | +55.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,077 | -€8,564 | +€513 | +5.6% |
| Amounts payable | 17/49 | €9,027 | €11,732 | +€2,705 | +30.0% |
| Amounts payable within one year | 42/48 | €9,027 | €11,732 | +€2,705 | +30.0% |
| Trade debts | 44 | €1,028 | €3,761 | +€2,733 | +266% |
| Suppliers | 440/4 | €1,028 | €3,761 | +€2,733 | +266% |
| Other amounts payable | 47/48 | €7,999 | €7,971 | -€28 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €420 | +€349 | +490% |
| Other operating charges | 640/8 | €569 | €179 | -€389 | -68.5% |
| Gross operating margin | 9900 | -€8,431 | €1,237 | +€9,668 | |
| Operating profit (loss) | 9901 | -€9,071 | €638 | +€9,709 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6 | €76 | +€70 | +1,162% |
| Recurring financial charges | 65 | €6 | €76 | +€70 | +1,162% |
| Profit (loss) for the period before taxes | 9903 | -€9,077 | €563 | +€9,639 | |
| Income taxes | 67/77 | - | €50 | +€50 | |
| Profit (loss) for the period | 9904 | -€9,077 | €513 | +€9,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,077 | €513 | +€9,590 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.