TENDANCE 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.
TENDANCE COFFEE
Largest movements
- Tangible fixed assets -€5,893
down €5,893 (-24.3%), from €24,213 to €18,320
- Cash +€409
up €409 (+32.5%), from €1,258 to €1,667
mainly Net result for the year (+€9,309) and Depreciation (+€5,893)
- Profit (loss) carried forward +€9,309
up €9,309 (+97.7%), from -€9,532 to -€222
- Trade debts -€7,674
down €7,674 (-80.2%), from €9,572 to €1,898
- Debts after one year -€7,380
down €7,380 (-50.9%), from €14,485 to €7,106
- Other debts -€1,050
down €1,050 (-89.7%), from €1,171 to €121
- Current portion of long-term debt +€1,001
up €1,001 (+14.3%), from €7,026 to €8,027
- Gross operating margin +€19,736
up €19,736 (+2,956%), from €668 to €20,404
- Taxes +€789
new in 2025: €789
- Other operating charges +€557
up €557 (+40.4%), from €1,379 to €1,936
- Financial charges -€369
down €369 (-12.9%), from €2,856 to €2,487
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 | €28,387 | €22,625 | -€5,763 | -20.3% |
| Fixed assets | 21/28 | €24,213 | €18,320 | -€5,893 | -24.3% |
| Tangible fixed assets | 22/27 | €24,213 | €18,320 | -€5,893 | -24.3% |
| Furniture and vehicles | 24 | €24,213 | €18,320 | -€5,893 | -24.3% |
| Current assets | 29/58 | €4,175 | €4,305 | +€131 | +3.1% |
| Stocks and contracts in progress | 3 | €2,548 | €2,548 | = | 0.0% |
| Stocks | 30/36 | €2,548 | €2,548 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €168 | €90 | -€78 | -46.5% |
| Trade receivables | 40 | €119 | - | -€119 | |
| Other amounts receivable | 41 | €49 | €90 | +€41 | +84.5% |
| Cash at bank and in hand | 54/58 | €1,258 | €1,667 | +€409 | +32.5% |
| Deferred charges and accrued income | 490/1 | €201 | - | -€201 | |
| Total equity and liabilities | 10/49 | €28,387 | €22,625 | -€5,763 | -20.3% |
| Equity | 10/15 | -€7,532 | €1,778 | +€9,309 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,532 | -€222 | +€9,309 | +97.7% |
| Amounts payable | 17/49 | €35,919 | €20,847 | -€15,072 | -42.0% |
| Amounts payable after more than one year | 17 | €14,485 | €7,106 | -€7,380 | -50.9% |
| Financial debts | 170/4 | €14,485 | €7,106 | -€7,380 | -50.9% |
| Amounts payable within one year | 42/48 | €21,433 | €13,741 | -€7,692 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €7,026 | €8,027 | +€1,001 | +14.3% |
| Trade debts | 44 | €9,572 | €1,898 | -€7,674 | -80.2% |
| Suppliers | 440/4 | €9,572 | €1,898 | -€7,674 | -80.2% |
| Taxes, remuneration and social security | 45 | €3,664 | €3,695 | +€31 | +0.8% |
| Taxes | 450/3 | €3,664 | €3,695 | +€31 | +0.8% |
| Other amounts payable | 47/48 | €1,171 | €121 | -€1,050 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,966 | €5,893 | -€73 | -1.2% |
| Other operating charges | 640/8 | €1,379 | €1,936 | +€557 | +40.4% |
| Gross operating margin | 9900 | €668 | €20,404 | +€19,736 | +2,956% |
| Operating profit (loss) | 9901 | -€6,677 | €12,576 | +€19,253 | |
| Financial income | 75/76B | €1 | €9 | +€8 | +569% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +569% |
| Financial charges | 65/66B | €2,856 | €2,487 | -€369 | -12.9% |
| Recurring financial charges | 65 | €2,856 | €2,487 | -€369 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,532 | €10,098 | +€19,630 | |
| Income taxes | 67/77 | - | €789 | +€789 | |
| Profit (loss) for the period | 9904 | -€9,532 | €9,309 | +€18,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,532 | €9,309 | +€18,841 |
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 20 October 2026 via checked.be.