1423 SPIRITS BE: 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.
1423 SPIRITS BE
Largest movements
- Receivables within one year +€43,169
up €43,169 (+86.2%), from €50,076 to €93,244
- Stocks and contracts +€11,032
up €11,032 (+7.2%), from €152,943 to €163,975
- Cash -€4,758
down €4,758 (-11.2%), from €42,460 to €37,702
mainly Net result for the year (-€187,667) and Receivables within one year (-€43,169)
- Other debts +€246,208
up €246,208 (+73.8%), from €333,480 to €579,688
- Profit (loss) carried forward -€187,667
down €187,667 (-98.6%), from -€190,245 to -€377,912
- Trade debts -€41,276
down €41,276 (-50.9%), from €81,142 to €39,866
of which Suppliers: -€41,326
- Tax, wage and social debts +€32,285
up €32,285 (+196%), from €16,497 to €48,783
of which Remuneration and social security: +€19,167
- Gross operating margin +€37,245
up €37,245, from -€16,890 to €20,356
- Staff costs +€18,722
up €18,722 (+11.3%), from €165,670 to €184,392
- Financial charges +€17,146
up €17,146 (+221%), from €7,765 to €24,910
- Financial income +€1,200
up €1,200 (+1,500%), from €80 to €1,280
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 | €245,875 | €295,426 | +€49,551 | +20.2% |
| Current assets | 29/58 | €245,875 | €295,426 | +€49,551 | +20.2% |
| Stocks and contracts in progress | 3 | €152,943 | €163,975 | +€11,032 | +7.2% |
| Stocks | 30/36 | €152,943 | €163,975 | +€11,032 | +7.2% |
| Amounts receivable within one year | 40/41 | €50,076 | €93,244 | +€43,169 | +86.2% |
| Trade receivables | 40 | €50,076 | €93,244 | +€43,169 | +86.2% |
| Cash at bank and in hand | 54/58 | €42,460 | €37,702 | -€4,758 | -11.2% |
| Deferred charges and accrued income | 490/1 | €395 | €504 | +€108 | +27.3% |
| Total equity and liabilities | 10/49 | €245,875 | €295,426 | +€49,551 | +20.2% |
| Equity | 10/15 | -€185,245 | -€372,912 | -€187,667 | -101% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,245 | -€377,912 | -€187,667 | -98.6% |
| Amounts payable | 17/49 | €431,119 | €668,337 | +€237,218 | +55.0% |
| Amounts payable within one year | 42/48 | €431,119 | €668,337 | +€237,218 | +55.0% |
| Trade debts | 44 | €81,142 | €39,866 | -€41,276 | -50.9% |
| Suppliers | 440/4 | €81,142 | €39,816 | -€41,326 | -50.9% |
| Bills of exchange payable | 441 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €16,497 | €48,783 | +€32,285 | +196% |
| Taxes | 450/3 | €11,991 | €25,109 | +€13,118 | +109% |
| Remuneration and social security | 454/9 | €4,507 | €23,674 | +€19,167 | +425% |
| Other amounts payable | 47/48 | €333,480 | €579,688 | +€246,208 | +73.8% |
| Remuneration, social security and pensions | 62 | €165,670 | €184,392 | +€18,722 | +11.3% |
| Gross operating margin | 9900 | -€16,890 | €20,356 | +€37,245 | |
| Operating profit (loss) | 9901 | -€182,560 | -€164,037 | +€18,523 | +10.1% |
| Financial income | 75/76B | €80 | €1,280 | +€1,200 | +1,500% |
| Recurring financial income | 75 | €80 | €1,280 | +€1,200 | +1,500% |
| Financial charges | 65/66B | €7,765 | €24,910 | +€17,146 | +221% |
| Recurring financial charges | 65 | €7,765 | €24,910 | +€17,146 | +221% |
| Profit (loss) for the period before taxes | 9903 | -€190,245 | -€187,667 | +€2,577 | +1.4% |
| Profit (loss) for the period | 9904 | -€190,245 | -€187,667 | +€2,577 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€190,245 | -€187,667 | +€2,577 | +1.4% |
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 19 October 2026 via checked.be.