The Coffee Zone: 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.
The Coffee Zone
Largest movements
- Tangible fixed assets -€15,150
down €15,150 (-52.9%), from €28,634 to €13,484
of which Plant, machinery and equipment: -€13,212
- Receivables within one year -€4,999
down €4,999 (-86.0%), from €5,813 to €814
of which Trade receivables: -€4,930
- Stocks and contracts -€4,132
down €4,132 (-54.0%), from €7,655 to €3,523
- Cash -€1,387
down €1,387 (-5.4%), from €25,772 to €24,385
mainly Debts after one year (-€25,000) and Tax, wage and social debts (-€7,193)
- Debts after one year -€25,000
down €25,000 (-20.0%), from €125,000 to €100,000
- Other debts +€16,159
up €16,159 (+270%), from €5,987 to €22,145
- Tax, wage and social debts -€7,193
down €7,193 (-43.0%), from €16,739 to €9,546
of which Remuneration and social security: -€7,311
- Trade debts -€6,209
down €6,209 (-73.2%), from €8,486 to €2,278
- Profit (loss) carried forward -€3,932
down €3,932 (-4.5%), from -€87,069 to -€91,002
- Gross operating margin -€25,255
down €25,255 (-24.4%), from €103,632 to €78,376
- Staff costs -€12,538
down €12,538 (-16.5%), from €76,160 to €63,622
- Depreciation -€1,655
down €1,655 (-8.8%), from €18,828 to €17,173
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 | €73,794 | €48,142 | -€25,652 | -34.8% |
| Fixed assets | 21/28 | €29,723 | €14,053 | -€15,670 | -52.7% |
| Intangible fixed assets | 21 | €954 | €434 | -€519 | -54.5% |
| Tangible fixed assets | 22/27 | €28,634 | €13,484 | -€15,150 | -52.9% |
| Plant, machinery and equipment | 23 | €18,476 | €5,263 | -€13,212 | -71.5% |
| Furniture and vehicles | 24 | €661 | €268 | -€393 | -59.4% |
| Other tangible fixed assets | 26 | €9,497 | €7,952 | -€1,545 | -16.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €44,071 | €34,089 | -€9,982 | -22.7% |
| Stocks and contracts in progress | 3 | €7,655 | €3,523 | -€4,132 | -54.0% |
| Stocks | 30/36 | €7,655 | €3,523 | -€4,132 | -54.0% |
| Amounts receivable within one year | 40/41 | €5,813 | €814 | -€4,999 | -86.0% |
| Trade receivables | 40 | €5,039 | €109 | -€4,930 | -97.8% |
| Other amounts receivable | 41 | €774 | €705 | -€69 | -8.9% |
| Cash at bank and in hand | 54/58 | €25,772 | €24,385 | -€1,387 | -5.4% |
| Deferred charges and accrued income | 490/1 | €4,831 | €5,367 | +€536 | +11.1% |
| Total equity and liabilities | 10/49 | €73,794 | €48,142 | -€25,652 | -34.8% |
| Equity | 10/15 | -€84,569 | -€88,502 | -€3,932 | -4.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,069 | -€91,002 | -€3,932 | -4.5% |
| Amounts payable | 17/49 | €158,363 | €136,644 | -€21,720 | -13.7% |
| Amounts payable after more than one year | 17 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Financial debts | 170/4 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Amounts payable within one year | 42/48 | €33,363 | €36,644 | +€3,280 | +9.8% |
| Trade debts | 44 | €8,486 | €2,278 | -€6,209 | -73.2% |
| Suppliers | 440/4 | €8,486 | €2,278 | -€6,209 | -73.2% |
| Advances received on contracts in progress | 46 | €2,151 | €2,674 | +€523 | +24.3% |
| Taxes, remuneration and social security | 45 | €16,739 | €9,546 | -€7,193 | -43.0% |
| Taxes | 450/3 | €6,581 | €6,700 | +€118 | +1.8% |
| Remuneration and social security | 454/9 | €10,158 | €2,847 | -€7,311 | -72.0% |
| Other amounts payable | 47/48 | €5,987 | €22,145 | +€16,159 | +270% |
| Remuneration, social security and pensions | 62 | €76,160 | €63,622 | -€12,538 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,828 | €17,173 | -€1,655 | -8.8% |
| Other operating charges | 640/8 | €525 | €809 | +€284 | +54.1% |
| Non-recurring operating charges | 66A | €2,135 | €0 | -€2,135 | -100% |
| Gross operating margin | 9900 | €103,632 | €78,376 | -€25,255 | -24.4% |
| Operating profit (loss) | 9901 | €5,984 | -€3,227 | -€9,212 | |
| Financial income | 75/76B | €3 | €148 | +€145 | +5,811% |
| Recurring financial income | 75 | €3 | €148 | +€145 | +5,811% |
| Financial charges | 65/66B | €505 | €853 | +€348 | +68.9% |
| Recurring financial charges | 65 | €505 | €853 | +€348 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €5,482 | -€3,932 | -€9,414 | |
| Profit (loss) for the period | 9904 | €5,482 | -€3,932 | -€9,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,482 | -€3,932 | -€9,414 |
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 25 October 2026 via checked.be.