Troast Coffee Co.: 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.
Troast Coffee Co.
Largest movements
- Receivables within one year +€19,649
up €19,649 (+120%), from €16,376 to €36,025
of which Trade receivables: +€18,033
- Cash -€10,442
down €10,442 (-33.8%), from €30,921 to €20,479
mainly Receivables within one year (-€19,649) and Debts after one year (-€13,016)
- Tangible fixed assets -€9,036
down €9,036 (-25.4%), from €35,610 to €26,574
of which Plant, machinery and equipment: -€6,827
- Intangible fixed assets -€2,700
down €2,700 (-26.1%), from €10,349 to €7,649
- Debts after one year -€13,016
down €13,016 (-86.9%), from €14,973 to €1,957
- Profit (loss) carried forward +€12,778
up €12,778 (+73.2%), from -€17,447 to -€4,669
- Current portion of long-term debt -€3,074
down €3,074 (-17.1%), from €18,026 to €14,952
- Other debts +€1,079
up €1,079 (+21.8%), from €4,950 to €6,029
- Gross operating margin -€7,935
down €7,935 (-22.5%), from €35,335 to €27,400
- Depreciation -€796
down €796 (-6.4%), from €12,533 to €11,736
- Other operating charges -€369
down €369 (-50.0%), from €739 to €370
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 | €97,404 | €94,749 | -€2,655 | -2.7% |
| Fixed assets | 21/28 | €46,459 | €34,723 | -€11,736 | -25.3% |
| Intangible fixed assets | 21 | €10,349 | €7,649 | -€2,700 | -26.1% |
| Tangible fixed assets | 22/27 | €35,610 | €26,574 | -€9,036 | -25.4% |
| Land and buildings | 22 | €7,022 | €5,024 | -€1,999 | -28.5% |
| Plant, machinery and equipment | 23 | €28,143 | €21,316 | -€6,827 | -24.3% |
| Furniture and vehicles | 24 | €446 | €235 | -€211 | -47.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €50,945 | €60,026 | +€9,081 | +17.8% |
| Stocks and contracts in progress | 3 | €3,522 | €3,522 | = | 0.0% |
| Stocks | 30/36 | €3,522 | €3,522 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,376 | €36,025 | +€19,649 | +120% |
| Trade receivables | 40 | €16,199 | €34,231 | +€18,033 | +111% |
| Other amounts receivable | 41 | €177 | €1,793 | +€1,616 | +912% |
| Cash at bank and in hand | 54/58 | €30,921 | €20,479 | -€10,442 | -33.8% |
| Deferred charges and accrued income | 490/1 | €125 | €0 | -€125 | -100% |
| Total equity and liabilities | 10/49 | €97,404 | €94,749 | -€2,655 | -2.7% |
| Equity | 10/15 | €54,953 | €67,731 | +€12,778 | +23.3% |
| Contributions | 10/11 | €72,400 | €72,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,447 | -€4,669 | +€12,778 | +73.2% |
| Amounts payable | 17/49 | €42,450 | €27,018 | -€15,433 | -36.4% |
| Amounts payable after more than one year | 17 | €14,973 | €1,957 | -€13,016 | -86.9% |
| Financial debts | 170/4 | €14,973 | €1,957 | -€13,016 | -86.9% |
| Amounts payable within one year | 42/48 | €26,936 | €24,676 | -€2,261 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €18,026 | €14,952 | -€3,074 | -17.1% |
| Trade debts | 44 | €1,005 | €1,321 | +€316 | +31.5% |
| Suppliers | 440/4 | €1,005 | €1,321 | +€316 | +31.5% |
| Taxes, remuneration and social security | 45 | €2,956 | €2,374 | -€582 | -19.7% |
| Taxes | 450/3 | €2,956 | €2,374 | -€582 | -19.7% |
| Other amounts payable | 47/48 | €4,950 | €6,029 | +€1,079 | +21.8% |
| Accrued charges and deferred income | 492/3 | €541 | €385 | -€156 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,533 | €11,736 | -€796 | -6.4% |
| Other operating charges | 640/8 | €739 | €370 | -€369 | -50.0% |
| Gross operating margin | 9900 | €35,335 | €27,400 | -€7,935 | -22.5% |
| Operating profit (loss) | 9901 | €22,063 | €15,294 | -€6,769 | -30.7% |
| Financial income | 75/76B | €2 | €1 | -€0 | -28.0% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -28.0% |
| Financial charges | 65/66B | €2,490 | €2,448 | -€42 | -1.7% |
| Recurring financial charges | 65 | €2,490 | €2,448 | -€42 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €19,575 | €12,848 | -€6,727 | -34.4% |
| Income taxes | 67/77 | €146 | €70 | -€76 | -52.0% |
| Profit (loss) for the period | 9904 | €19,429 | €12,778 | -€6,652 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,429 | €12,778 | -€6,652 | -34.2% |
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 27 October 2026 via checked.be.