The Roastery: 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.
The Roastery
Largest movements
- Stocks and contracts -€4.0m
down €4.0m (-78.7%), from €5.1m to €1.1m
- Cash -€494,714
down €494,714 (-41.1%), from €1.2m to €708,725
mainly Advances received (-€2.7m) and Short-term financial debts (-€1.2m)
- Tangible fixed assets -€71,396
down €71,396 (-100.0%), from €71,396 to €0
- Advances received -€2.7m
down €2.7m (-100.0%), from €2.7m to €0
- Short-term financial debts -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Trade debts -€553,782
down €553,782 (-35.5%), from €1.6m to €1.0m
- Other debts -€425,000
down €425,000 (-68.0%), from €625,000 to €200,000
- Profit (loss) carried forward +€370,310
up €370,310 (+33071.6%), from €1,120 to €371,429
- Gross operating margin +€322,971
up €322,971 (+66.0%), from €489,223 to €812,194
- Taxes +€155,286
up €155,286 (+296.7%), from €52,346 to €207,633
- Financial charges -€38,708
down €38,708 (-55.8%), from €69,352 to €30,644
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,431,554 | €1,918,055 | -€4.5m | -70.2% |
| Fixed assets | 21/28 | €71,396 | €0 | -€71,396 | -100.0% |
| Tangible fixed assets | 22/27 | €71,396 | €0 | -€71,396 | -100.0% |
| Land and buildings | 22 | €71,396 | €0 | -€71,396 | -100.0% |
| Current assets | 29/58 | €6,360,158 | €1,918,055 | -€4.4m | -69.8% |
| Stocks and contracts in progress | 3 | €5,068,079 | €1,081,531 | -€4.0m | -78.7% |
| Stocks | 30/36 | €5,068,079 | €1,081,531 | -€4.0m | -78.7% |
| Amounts receivable within one year | 40/41 | €86,550 | €127,798 | +€41,247 | +47.7% |
| Trade receivables | 40 | €42,379 | €9,746 | -€32,634 | -77.0% |
| Other amounts receivable | 41 | €44,171 | €118,052 | +€73,881 | +167.3% |
| Cash at bank and in hand | 54/58 | €1,203,440 | €708,725 | -€494,714 | -41.1% |
| Deferred charges and accrued income | 490/1 | €2,090 | €0 | -€2,090 | -100.0% |
| Total equity and liabilities | 10/49 | €6,431,554 | €1,918,055 | -€4.5m | -70.2% |
| Equity | 10/15 | €72,668 | €442,978 | +€370,310 | +509.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €3,349 | €3,349 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €1,120 | €371,429 | +€370,310 | +33071.6% |
| Amounts payable | 17/49 | €6,358,886 | €1,475,076 | -€4.9m | -76.8% |
| Amounts payable within one year | 42/48 | €6,358,886 | €1,475,076 | -€4.9m | -76.8% |
| Financial debts | 43 | €1,160,247 | €0 | -€1.2m | -100.0% |
| Credit institutions | 430/8 | €1,160,247 | €0 | -€1.2m | -100.0% |
| Trade debts | 44 | €1,560,497 | €1,006,716 | -€553,782 | -35.5% |
| Suppliers | 440/4 | €1,560,497 | €1,006,716 | -€553,782 | -35.5% |
| Advances received on contracts in progress | 46 | €2,682,948 | €0 | -€2.7m | -100.0% |
| Taxes, remuneration and social security | 45 | €330,194 | €268,361 | -€61,833 | -18.7% |
| Taxes | 450/3 | €330,194 | €268,361 | -€61,833 | -18.7% |
| Other amounts payable | 47/48 | €625,000 | €200,000 | -€425,000 | -68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,068 | €0 | -€3,068 | -100.0% |
| Other operating charges | 640/8 | €5,865 | €5,092 | -€773 | -13.2% |
| Non-recurring operating charges | 66A | €54,840 | €5,000 | -€49,840 | -90.9% |
| Gross operating margin | 9900 | €489,223 | €812,194 | +€322,971 | +66.0% |
| Operating profit (loss) | 9901 | €425,451 | €802,103 | +€376,652 | +88.5% |
| Financial income | 75/76B | €1,576 | €6,484 | +€4,908 | +311.4% |
| Recurring financial income | 75 | €1,576 | €6,484 | +€4,908 | +311.4% |
| Financial charges | 65/66B | €69,352 | €30,644 | -€38,708 | -55.8% |
| Recurring financial charges | 65 | €69,352 | €30,644 | -€38,708 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €357,675 | €777,942 | +€420,268 | +117.5% |
| Income taxes | 67/77 | €52,346 | €207,633 | +€155,286 | +296.7% |
| Profit (loss) for the period | 9904 | €305,329 | €570,310 | +€264,981 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €305,329 | €570,310 | +€264,981 | +86.8% |
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.