THE COFFEELAB: what changed
THE COFFEELAB
Largest movements
- Current investments -€49,925
no longer reported in 2025 (was €49,925)
- Cash +€36,762
up €36,762 (+66.3%), from €55,475 to €92,238
mainly Current investments (+€49,925) and Net result for the year (+€30,522)
- Receivables within one year -€3,409
down €3,409 (-80.3%), from €4,248 to €838
of which Other amounts receivable: -€1,921
- Other debts -€57,071
down €57,071 (-94.6%), from €60,329 to €3,258
- Reserves +€29,689
up €29,689 (+26.6%), from €111,462 to €141,151
- Trade debts +€4,947
up €4,947 (+332%), from €1,488 to €6,435
- Tax, wage and social debts +€4,680
up €4,680 (+235%), from €1,992 to €6,673
of which Taxes: +€2,480
- Gross operating margin +€7,637
up €7,637 (+17.4%), from €43,835 to €51,472
- Taxes +€2,997
up €2,997 (+25.0%), from €11,992 to €14,989
- Financial income +€1,722
new in 2025: €1,722
- Financial charges +€898
up €898 (+468%), from €192 to €1,090
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,821 | €176,067 | -€17,755 | -9.2% |
| Fixed assets | 21/28 | €80,673 | €79,041 | -€1,633 | -2.0% |
| Tangible fixed assets | 22/27 | €80,673 | €79,041 | -€1,633 | -2.0% |
| Land and buildings | 22 | €71,793 | €71,091 | -€702 | -1.0% |
| Plant, machinery and equipment | 23 | €8,881 | €7,950 | -€931 | -10.5% |
| Current assets | 29/58 | €113,148 | €97,026 | -€16,122 | -14.2% |
| Amounts receivable within one year | 40/41 | €4,248 | €838 | -€3,409 | -80.3% |
| Trade receivables | 40 | €1,488 | - | -€1,488 | |
| Other amounts receivable | 41 | €2,760 | €838 | -€1,921 | -69.6% |
| Current investments | 50/53 | €49,925 | - | -€49,925 | |
| Cash at bank and in hand | 54/58 | €55,475 | €92,238 | +€36,762 | +66.3% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,950 | +€450 | +12.9% |
| Total equity and liabilities | 10/49 | €193,821 | €176,067 | -€17,755 | -9.2% |
| Equity | 10/15 | €130,012 | €159,701 | +€29,689 | +22.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €111,462 | €141,151 | +€29,689 | +26.6% |
| Distributable reserves | 133 | €111,462 | €141,151 | +€29,689 | +26.6% |
| Amounts payable | 17/49 | €63,810 | €16,366 | -€47,444 | -74.4% |
| Amounts payable within one year | 42/48 | €63,810 | €16,366 | -€47,444 | -74.4% |
| Trade debts | 44 | €1,488 | €6,435 | +€4,947 | +332% |
| Suppliers | 440/4 | €1,488 | €6,435 | +€4,947 | +332% |
| Taxes, remuneration and social security | 45 | €1,992 | €6,673 | +€4,680 | +235% |
| Taxes | 450/3 | €1,992 | €4,473 | +€2,480 | +124% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €60,329 | €3,258 | -€57,071 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | €1,633 | +€502 | +44.4% |
| Other operating charges | 640/8 | €4,876 | €4,960 | +€85 | +1.7% |
| Gross operating margin | 9900 | €43,835 | €51,472 | +€7,637 | +17.4% |
| Operating profit (loss) | 9901 | €37,829 | €44,879 | +€7,050 | +18.6% |
| Financial income | 75/76B | - | €1,722 | +€1,722 | |
| Recurring financial income | 75 | - | €1,722 | +€1,722 | |
| Financial charges | 65/66B | €192 | €1,090 | +€898 | +468% |
| Recurring financial charges | 65 | €192 | €1,090 | +€898 | +468% |
| Profit (loss) for the period before taxes | 9903 | €37,637 | €45,511 | +€7,874 | +20.9% |
| Income taxes | 67/77 | €11,992 | €14,989 | +€2,997 | +25.0% |
| Profit (loss) for the period | 9904 | €25,644 | €30,522 | +€4,878 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,644 | €30,522 | +€4,878 | +19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.