SWEET 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.
SWEET COFFEE
Largest movements
- Cash +€40,014
up €40,014 (+66.2%), from €60,474 to €100,488
mainly Net result for the year (+€27,639) and Tax, wage and social debts (+€11,647)
- Intangible fixed assets -€4,794
no longer reported in 2025 (was €4,794)
- Tangible fixed assets -€4,704
down €4,704 (-57.3%), from €8,205 to €3,501
of which Plant, machinery and equipment: -€4,470
- Reserves +€15,106
up €15,106 (+12.5%), from €120,373 to €135,479
of which Distributable reserves: +€15,106
- Tax, wage and social debts +€11,647
up €11,647 (+41.1%), from €28,340 to €39,987
of which Remuneration and social security: +€7,503
- Short-term financial debts +€2,672
up €2,672 (+23.7%), from €11,293 to €13,965
- Staff costs +€19,906
up €19,906 (+8.8%), from €227,099 to €247,006
- Gross operating margin +€16,229
up €16,229 (+5.7%), from €283,780 to €300,010
- Depreciation -€5,587
down €5,587 (-37.0%), from €15,085 to €9,499
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 | €189,014 | €221,159 | +€32,146 | +17.0% |
| Fixed assets | 21/28 | €17,849 | €8,351 | -€9,499 | -53.2% |
| Intangible fixed assets | 21 | €4,794 | - | -€4,794 | |
| Tangible fixed assets | 22/27 | €8,205 | €3,501 | -€4,704 | -57.3% |
| Plant, machinery and equipment | 23 | €7,548 | €3,078 | -€4,470 | -59.2% |
| Other tangible fixed assets | 26 | €657 | €423 | -€234 | -35.7% |
| Financial fixed assets | 28 | €4,850 | €4,850 | = | 0.0% |
| Current assets | 29/58 | €171,164 | €212,809 | +€41,644 | +24.3% |
| Stocks and contracts in progress | 3 | €6,718 | €7,146 | +€428 | +6.4% |
| Stocks | 30/36 | €6,718 | €7,146 | +€428 | +6.4% |
| Amounts receivable within one year | 40/41 | €101,692 | €102,441 | +€749 | +0.7% |
| Trade receivables | 40 | €3,696 | €7,263 | +€3,567 | +96.5% |
| Other amounts receivable | 41 | €97,996 | €95,178 | -€2,818 | -2.9% |
| Cash at bank and in hand | 54/58 | €60,474 | €100,488 | +€40,014 | +66.2% |
| Deferred charges and accrued income | 490/1 | €2,281 | €2,734 | +€453 | +19.9% |
| Total equity and liabilities | 10/49 | €189,014 | €221,159 | +€32,146 | +17.0% |
| Equity | 10/15 | €132,773 | €147,879 | +€15,106 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,373 | €135,479 | +€15,106 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,513 | €133,619 | +€15,106 | +12.7% |
| Amounts payable | 17/49 | €56,240 | €73,280 | +€17,040 | +30.3% |
| Amounts payable within one year | 42/48 | €56,240 | €73,280 | +€17,040 | +30.3% |
| Financial debts | 43 | €11,293 | €13,965 | +€2,672 | +23.7% |
| Credit institutions | 430/8 | €11,293 | €13,965 | +€2,672 | +23.7% |
| Trade debts | 44 | €16,608 | €17,795 | +€1,187 | +7.1% |
| Suppliers | 440/4 | €16,608 | €17,795 | +€1,187 | +7.1% |
| Taxes, remuneration and social security | 45 | €28,340 | €39,987 | +€11,647 | +41.1% |
| Taxes | 450/3 | €4,842 | €8,986 | +€4,144 | +85.6% |
| Remuneration and social security | 454/9 | €23,498 | €31,000 | +€7,503 | +31.9% |
| Other amounts payable | 47/48 | - | €1,533 | +€1,533 | |
| Remuneration, social security and pensions | 62 | €227,099 | €247,006 | +€19,906 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,085 | €9,499 | -€5,587 | -37.0% |
| Other operating charges | 640/8 | €1,149 | €1,549 | +€400 | +34.8% |
| Gross operating margin | 9900 | €283,780 | €300,010 | +€16,229 | +5.7% |
| Operating profit (loss) | 9901 | €40,447 | €41,956 | +€1,510 | +3.7% |
| Financial income | 75/76B | €1,477 | €1,764 | +€287 | +19.5% |
| Recurring financial income | 75 | €1,477 | €1,764 | +€287 | +19.5% |
| Financial charges | 65/66B | €2,280 | €2,081 | -€199 | -8.7% |
| Recurring financial charges | 65 | €2,280 | €2,081 | -€199 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €39,643 | €41,639 | +€1,996 | +5.0% |
| Income taxes | 67/77 | €13,398 | €14,000 | +€602 | +4.5% |
| Profit (loss) for the period | 9904 | €26,245 | €27,639 | +€1,394 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,245 | €27,639 | +€1,394 | +5.3% |
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 18 October 2026 via checked.be.