The Java Coffee Company: what changed
Two fiscal 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.
What changed
The Java Coffee Company
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€384,947
2024 · €282,132+€102,816
Equity
€1.9m
2024 · €1.5m+€384,947
Cash
€604,648
2024 · €518,904+€85,744
Balance sheet total
€7.4m
2024 · €7.1m+€334,106
Largest movements
Assets
- Tangible fixed assets -€250,328
down €250,328 (-7.4%), from €3.4m to €3.1m
- Stocks and contracts +€227,767
up €227,767 (+14.2%), from €1.6m to €1.8m
- Intangible fixed assets +€188,468
up €188,468 (+30149.1%), from €625 to €189,093
- Receivables within one year +€116,935
up €116,935 (+8.6%), from €1.4m to €1.5m
of which Trade receivables: +€99,972
- Cash +€85,744
up €85,744 (+16.5%), from €518,904 to €604,648
mainly Accrued charges and deferred income (+€426,651) and Net result for the year (+€384,947)
Equity and liabilities
- Accrued charges and deferred income +€426,651
up €426,651 (+292.9%), from €145,651 to €572,302
- Profit (loss) carried forward +€384,947
up €384,947 (+90.2%), from -€426,662 to -€41,714
- Debts after one year -€235,651
down €235,651 (-8.8%), from €2.7m to €2.5m
- Short-term financial debts -€175,000
down €175,000 (-100.0%), from €175,000 to €0
- Trade debts -€138,004
down €138,004 (-14.0%), from €983,334 to €845,329
Income statement
- Turnover +€12.3m
new in 2025: €12.3m
- Purchases and services +€10.1m
new in 2025: €10.1m
- Gross operating margin +€273,085
up €273,085 (+10.0%), from €2.7m to €3.0m
- Staff costs +€192,618
up €192,618 (+10.5%), from €1.8m to €2.0m
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.
Result 2024
€282,132
Gross operating margin
+€273,085
Staff costs
-€192,618
Depreciation
+€38,643
Write-downs
+€16,333
Other operating charges
-€71,969
Other operating items
+€2,514
Financial income
-€12,111
Financial charges
+€48,929
Taxes
+€9
Result 2025
€384,947
Cash bridge derived
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.
From operations
+€766,555
Investment
-€262,208
Financing
-€418,603
Cash 2024
€518,904
From operations (derived)
+€766,555
Net result for the year
+€384,947
Depreciation
+€330,336
Receivables after one year
+€31,136
Stocks and contracts
-€227,767
Receivables within one year
-€116,935
Deferred charges and accrued income
-€2,925
Trade debts
-€138,004
Tax, wage and social debts
+€42,161
Other debts
+€36,954
Accrued charges and deferred income
+€426,651
Investment (derived)
-€262,208
Investment in fixed assets (net)
-€262,208
Financing
-€418,603
Debts after one year
-€235,651
Current portion of long-term debt
-€7,953
Short-term financial debts
-€175,000
Cash 2025
€604,648
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,072,638 | €7,406,744 | +€334,106 | +4.7% |
| Fixed assets | 21/28 | €3,399,242 | €3,331,114 | -€68,128 | -2.0% |
| Intangible fixed assets | 21 | €625 | €189,093 | +€188,468 | +30149.1% |
| Tangible fixed assets | 22/27 | €3,391,848 | €3,141,520 | -€250,328 | -7.4% |
| Land and buildings | 22 | €1,865,447 | €1,749,806 | -€115,640 | -6.2% |
| Plant, machinery and equipment | 23 | €1,410,606 | €1,296,012 | -€114,594 | -8.1% |
| Furniture and vehicles | 24 | €31,695 | €32,862 | +€1,166 | +3.7% |
| Other tangible fixed assets | 26 | €84,100 | €62,840 | -€21,260 | -25.3% |
| Financial fixed assets | 28 | €6,768 | €500 | -€6,268 | -92.6% |
| Current assets | 29/58 | €3,673,396 | €4,075,630 | +€402,234 | +10.9% |
| Amounts receivable after more than one year | 29 | €31,136 | €0 | -€31,136 | -100.0% |
| Trade receivables | 290 | €31,136 | €0 | -€31,136 | -100.0% |
| Stocks and contracts in progress | 3 | €1,604,480 | €1,832,246 | +€227,767 | +14.2% |
| Stocks | 30/36 | €1,604,480 | €1,832,246 | +€227,767 | +14.2% |
| Amounts receivable within one year | 40/41 | €1,362,179 | €1,479,114 | +€116,935 | +8.6% |
| Trade receivables | 40 | €1,274,424 | €1,374,396 | +€99,972 | +7.8% |
| Other amounts receivable | 41 | €87,755 | €104,718 | +€16,963 | +19.3% |
| Cash at bank and in hand | 54/58 | €518,904 | €604,648 | +€85,744 | +16.5% |
| Deferred charges and accrued income | 490/1 | €156,698 | €159,622 | +€2,925 | +1.9% |
| Total equity and liabilities | 10/49 | €7,072,638 | €7,406,744 | +€334,106 | +4.7% |
| Equity | 10/15 | €1,534,050 | €1,918,998 | +€384,947 | +25.1% |
| Contributions | 10/11 | €1,627,881 | €1,627,881 | = | 0.0% |
| Capital | 10 | €1,627,881 | €1,627,881 | = | 0.0% |
| Issued capital | 100 | €1,627,881 | €1,627,881 | = | 0.0% |
| Reserves | 13 | €332,831 | €332,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €162,833 | €162,833 | = | 0.0% |
| Legal reserve | 130 | €162,788 | €162,788 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45 | €45 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,791 | €81,791 | = | 0.0% |
| Distributable reserves | 133 | €88,207 | €88,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€426,662 | -€41,714 | +€384,947 | +90.2% |
| Amounts payable | 17/49 | €5,538,588 | €5,487,746 | -€50,841 | -0.9% |
| Amounts payable after more than one year | 17 | €2,688,855 | €2,453,205 | -€235,651 | -8.8% |
| Financial debts | 170/4 | €2,688,855 | €2,453,205 | -€235,651 | -8.8% |
| Amounts payable within one year | 42/48 | €2,704,081 | €2,462,240 | -€241,841 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €243,603 | €235,651 | -€7,953 | -3.3% |
| Financial debts | 43 | €175,000 | €0 | -€175,000 | -100.0% |
| Credit institutions | 430/8 | €175,000 | €0 | -€175,000 | -100.0% |
| Trade debts | 44 | €983,334 | €845,329 | -€138,004 | -14.0% |
| Suppliers | 440/4 | €983,334 | €845,329 | -€138,004 | -14.0% |
| Taxes, remuneration and social security | 45 | €390,049 | €432,211 | +€42,161 | +10.8% |
| Taxes | 450/3 | €103,391 | €124,477 | +€21,086 | +20.4% |
| Remuneration and social security | 454/9 | €286,658 | €307,734 | +€21,076 | +7.4% |
| Other amounts payable | 47/48 | €912,095 | €949,050 | +€36,954 | +4.1% |
| Accrued charges and deferred income | 492/3 | €145,651 | €572,302 | +€426,651 | +292.9% |
| Turnover | 70 | - | €12,321,215 | +€12.3m | |
| Non-recurring operating income | 76A | €7,253 | €0 | -€7,253 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,138,062 | +€10.1m | |
| Remuneration, social security and pensions | 62 | €1,830,048 | €2,022,666 | +€192,618 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368,979 | €330,336 | -€38,643 | -10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,941 | -€2,391 | -€16,333 | |
| Other operating charges | 640/8 | €44,878 | €116,847 | +€71,969 | +160.4% |
| Non-recurring operating charges | 66A | €2,514 | €0 | -€2,514 | -100.0% |
| Gross operating margin | 9900 | €2,726,684 | €2,999,768 | +€273,085 | +10.0% |
| Operating profit (loss) | 9901 | €466,323 | €532,311 | +€65,988 | +14.2% |
| Financial income | 75/76B | €16,441 | €4,330 | -€12,111 | -73.7% |
| Recurring financial income | 75 | €16,441 | €4,330 | -€12,111 | -73.7% |
| Financial charges | 65/66B | €198,023 | €149,094 | -€48,929 | -24.7% |
| Recurring financial charges | 65 | €198,023 | €149,094 | -€48,929 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €284,741 | €387,547 | +€102,806 | +36.1% |
| Income taxes | 67/77 | €2,609 | €2,600 | -€9 | -0.4% |
| Profit (loss) for the period | 9904 | €282,132 | €384,947 | +€102,816 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €282,132 | €384,947 | +€102,816 | +36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.