WHITE COFFEE: 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.
WHITE COFFEE
Largest movements
- Receivables after one year -€56,500
down €56,500 (-100.0%), from €56,500 to €0
- Receivables within one year +€43,357
up €43,357 (+64.8%), from €66,877 to €110,235
of which Trade receivables: +€41,554
- Tangible fixed assets -€6,959
down €6,959 (-45.2%), from €15,381 to €8,422
of which Furniture and vehicles: -€5,309
- Deferred charges and accrued income -€5,180
down €5,180 (-100.0%), from €5,180 to €0
- Cash -€4,288
down €4,288 (-80.4%), from €5,335 to €1,048
mainly Receivables within one year (-€43,357) and Other debts (-€20,527)
- Other debts -€20,527
down €20,527 (-46.0%), from €44,669 to €24,142
- Trade debts -€18,586
down €18,586 (-50.5%), from €36,840 to €18,254
- Short-term financial debts +€10,326
up €10,326 (+1168.0%), from €884 to €11,210
- Gross operating margin -€6,581
down €6,581 (-11.5%), from €57,032 to €50,450
- Staff costs +€6,534
up €6,534 (+26.6%), from €24,599 to €31,133
- Financial charges +€3,562
up €3,562 (+633.3%), from €562 to €4,124
- Financial income -€3,228
down €3,228 (-98.9%), from €3,264 to €35
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 | €150,823 | €121,255 | -€29,569 | -19.6% |
| Fixed assets | 21/28 | €16,931 | €9,972 | -€6,959 | -41.1% |
| Tangible fixed assets | 22/27 | €15,381 | €8,422 | -€6,959 | -45.2% |
| Plant, machinery and equipment | 23 | €3,666 | €2,016 | -€1,650 | -45.0% |
| Furniture and vehicles | 24 | €11,715 | €6,406 | -€5,309 | -45.3% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €133,892 | €111,282 | -€22,610 | -16.9% |
| Amounts receivable after more than one year | 29 | €56,500 | €0 | -€56,500 | -100.0% |
| Other amounts receivable | 291 | €56,500 | €0 | -€56,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €66,877 | €110,235 | +€43,357 | +64.8% |
| Trade receivables | 40 | €66,095 | €107,648 | +€41,554 | +62.9% |
| Other amounts receivable | 41 | €782 | €2,586 | +€1,804 | +230.6% |
| Cash at bank and in hand | 54/58 | €5,335 | €1,048 | -€4,288 | -80.4% |
| Deferred charges and accrued income | 490/1 | €5,180 | €0 | -€5,180 | -100.0% |
| Total equity and liabilities | 10/49 | €150,823 | €121,255 | -€29,569 | -19.6% |
| Equity | 10/15 | €44,647 | €44,697 | +€49 | +0.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €11,285 | €11,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,285 | €11,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,862 | €20,911 | +€49 | +0.2% |
| Amounts payable | 17/49 | €106,176 | €76,558 | -€29,618 | -27.9% |
| Amounts payable within one year | 42/48 | €106,176 | €76,558 | -€29,618 | -27.9% |
| Financial debts | 43 | €884 | €11,210 | +€10,326 | +1168.0% |
| Credit institutions | 430/8 | €884 | €11,210 | +€10,326 | +1168.0% |
| Trade debts | 44 | €36,840 | €18,254 | -€18,586 | -50.5% |
| Suppliers | 440/4 | €36,840 | €18,254 | -€18,586 | -50.5% |
| Taxes, remuneration and social security | 45 | €23,783 | €22,953 | -€830 | -3.5% |
| Taxes | 450/3 | €15,977 | €15,088 | -€889 | -5.6% |
| Remuneration and social security | 454/9 | €7,806 | €7,864 | +€58 | +0.7% |
| Other amounts payable | 47/48 | €44,669 | €24,142 | -€20,527 | -46.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,599 | €31,133 | +€6,534 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,359 | €8,375 | +€16 | +0.2% |
| Other operating charges | 640/8 | €1,328 | €960 | -€368 | -27.7% |
| Non-recurring operating charges | 66A | €5,417 | - | -€5,417 | |
| Gross operating margin | 9900 | €57,032 | €50,450 | -€6,581 | -11.5% |
| Operating profit (loss) | 9901 | €17,329 | €9,983 | -€7,346 | -42.4% |
| Financial income | 75/76B | €3,264 | €35 | -€3,228 | -98.9% |
| Recurring financial income | 75 | €3,264 | €35 | -€3,228 | -98.9% |
| Financial charges | 65/66B | €562 | €4,124 | +€3,562 | +633.3% |
| Recurring financial charges | 65 | €562 | €4,124 | +€3,562 | +633.3% |
| Profit (loss) for the period before taxes | 9903 | €20,030 | €5,894 | -€14,136 | -70.6% |
| Income taxes | 67/77 | €5,381 | €5,395 | +€14 | +0.3% |
| Profit (loss) for the period | 9904 | €14,650 | €499 | -€14,150 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,650 | €499 | -€14,150 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.