WORLD COFFEE'S: 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.
WORLD COFFEE'S
Largest movements
- Tangible fixed assets -€28,530
down €28,530 (-42.2%), from €67,629 to €39,099
of which Other tangible fixed assets: -€15,710
- Deferred charges and accrued income +€14,618
up €14,618 (+432%), from €3,384 to €18,002
- Current investments -€14,257
down €14,257 (-21.8%), from €65,282 to €51,025
- Cash -€13,735
down €13,735 (-25.8%), from €53,161 to €39,426
mainly Other debts (-€29,500) and Tax, wage and social debts (-€18,285)
- Receivables within one year +€9,091
up €9,091 (+369%), from €2,463 to €11,554
of which Other amounts receivable: +€10,376
- Other debts -€29,500
down €29,500 (-61.9%), from €47,641 to €18,141
- Trade debts +€28,762
up €28,762 (+260%), from €11,060 to €39,822
- Tax, wage and social debts -€18,285
down €18,285 (-55.7%), from €32,829 to €14,544
of which Taxes: -€19,587
- Current portion of long-term debt -€12,048
no longer reported in 2025 (was €12,048)
- Profit (loss) carried forward +€5,847
up €5,847 (+8.2%), from €70,908 to €76,755
- Gross operating margin -€38,293
down €38,293 (-21.1%), from €181,649 to €143,356
- Taxes -€9,477
down €9,477 (-68.7%), from €13,795 to €4,318
- Staff costs +€4,197
up €4,197 (+4.6%), from €90,462 to €94,659
- Other operating charges -€3,914
down €3,914 (-38.7%), from €10,113 to €6,199
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 | €198,023 | €167,862 | -€30,161 | -15.2% |
| Fixed assets | 21/28 | €67,992 | €39,462 | -€28,530 | -42.0% |
| Tangible fixed assets | 22/27 | €67,629 | €39,099 | -€28,530 | -42.2% |
| Plant, machinery and equipment | 23 | €5,896 | €4,799 | -€1,097 | -18.6% |
| Furniture and vehicles | 24 | €39,973 | €28,250 | -€11,723 | -29.3% |
| Other tangible fixed assets | 26 | €21,760 | €6,050 | -€15,710 | -72.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €130,031 | €128,400 | -€1,631 | -1.3% |
| Stocks and contracts in progress | 3 | €5,741 | €8,393 | +€2,652 | +46.2% |
| Stocks | 30/36 | €5,741 | €8,393 | +€2,652 | +46.2% |
| Amounts receivable within one year | 40/41 | €2,463 | €11,554 | +€9,091 | +369% |
| Trade receivables | 40 | €1,400 | €115 | -€1,285 | -91.8% |
| Other amounts receivable | 41 | €1,063 | €11,439 | +€10,376 | +976% |
| Current investments | 50/53 | €65,282 | €51,025 | -€14,257 | -21.8% |
| Cash at bank and in hand | 54/58 | €53,161 | €39,426 | -€13,735 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,384 | €18,002 | +€14,618 | +432% |
| Total equity and liabilities | 10/49 | €198,023 | €167,862 | -€30,161 | -15.2% |
| Equity | 10/15 | €89,508 | €95,355 | +€5,847 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,908 | €76,755 | +€5,847 | +8.2% |
| Amounts payable | 17/49 | €108,515 | €72,507 | -€36,008 | -33.2% |
| Amounts payable within one year | 42/48 | €103,578 | €72,507 | -€31,071 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €12,048 | - | -€12,048 | |
| Trade debts | 44 | €11,060 | €39,822 | +€28,762 | +260% |
| Suppliers | 440/4 | €11,060 | €39,822 | +€28,762 | +260% |
| Taxes, remuneration and social security | 45 | €32,829 | €14,544 | -€18,285 | -55.7% |
| Taxes | 450/3 | €21,203 | €1,616 | -€19,587 | -92.4% |
| Remuneration and social security | 454/9 | €11,626 | €12,928 | +€1,302 | +11.2% |
| Other amounts payable | 47/48 | €47,641 | €18,141 | -€29,500 | -61.9% |
| Accrued charges and deferred income | 492/3 | €4,937 | - | -€4,937 | |
| Non-recurring operating income | 76A | €390 | - | -€390 | |
| Remuneration, social security and pensions | 62 | €90,462 | €94,659 | +€4,197 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,468 | €29,916 | -€552 | -1.8% |
| Other operating charges | 640/8 | €10,113 | €6,199 | -€3,914 | -38.7% |
| Gross operating margin | 9900 | €181,649 | €143,356 | -€38,293 | -21.1% |
| Operating profit (loss) | 9901 | €50,606 | €12,582 | -€38,024 | -75.1% |
| Financial income | 75/76B | €647 | €1,170 | +€523 | +80.8% |
| Recurring financial income | 75 | €647 | €1,170 | +€523 | +80.8% |
| Financial charges | 65/66B | €4,393 | €3,587 | -€806 | -18.3% |
| Recurring financial charges | 65 | €4,393 | €3,587 | -€806 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €46,860 | €10,165 | -€36,695 | -78.3% |
| Income taxes | 67/77 | €13,795 | €4,318 | -€9,477 | -68.7% |
| Profit (loss) for the period | 9904 | €33,065 | €5,847 | -€27,218 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,065 | €5,847 | -€27,218 | -82.3% |
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.