AD BIBENDUM: what changed
What changed
AD BIBENDUM
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€900,298
2024 · €1.3m-€359,929
Equity
€10.0m
2024 · €9.1m+€855,298
Cash
€350,172
2024 · €553,532-€203,359
Balance sheet total
€18.7m
2024 · €18.8m-€118,753
Largest movements
Assets
- Stocks and contracts +€1.6m
up €1.6m (+13.6%), from €11.4m to €13.0m
- Receivables within one year -€1.3m
down €1.3m (-31.6%), from €4.0m to €2.7m
of which Trade receivables: -€1.2m
- Cash -€203,359
down €203,359 (-36.7%), from €553,532 to €350,172
mainly Stocks and contracts (-€1.6m) and Accrued charges and deferred income (-€895,384)
- Tangible fixed assets -€194,526
down €194,526 (-19.6%), from €994,367 to €799,841
of which Land and buildings: -€111,476
Equity and liabilities
- Accrued charges and deferred income -€895,384
down €895,384 (-62.3%), from €1.4m to €541,367
- Reserves +€855,298
up €855,298 (+9.5%), from €9.0m to €9.9m
of which Distributable reserves: +€560,598
- Current portion of long-term debt -€448,916
down €448,916 (-42.3%), from €1.1m to €611,455
- Trade debts +€376,516
up €376,516 (+23.5%), from €1.6m to €2.0m
- Debts after one year -€373,902
down €373,902 (-7.8%), from €4.8m to €4.4m
of which Financial debts: -€336,400
Income statement
- Goods and materials +€302,282
up €302,282 (+3.6%), from €8.4m to €8.7m
of which Purchases: +€1.5m
- Turnover +€179,185
up €179,185 (+1.1%), from €16.3m to €16.5m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.3m
Turnover
+€179,185
Other operating income
-€116,519
Goods and materials
-€302,282
Services and other goods
+€46,492
Staff costs
-€117,635
Depreciation
+€14,353
Write-downs
-€164,606
Other operating charges
+€57,628
Other operating items
-€2,741
Financial income
-€22,183
Financial charges
-€14,438
Taxes
+€82,816
Result 2025
€900,298
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€680,872
Investment
-€16,413
Financing
-€867,819
Cash 2024
€553,532
From operations (derived)
+€680,872
Net result for the year
+€900,298
Depreciation
+€221,056
Stocks and contracts
-€1.6m
Receivables within one year
+€1.3m
Deferred charges and accrued income
-€2,998
Trade debts
+€376,516
Tax, wage and social debts
+€281,308
Other debts
+€86,328
Accrued charges and deferred income
-€895,384
Investment (derived)
-€16,413
Investment in fixed assets (net)
-€16,413
Financing
-€867,819
Debts after one year
-€373,902
Current portion of long-term debt
-€448,916
Contributions, distributions and other
-€45,000
Cash 2025
€350,172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,771,753 | €18,653,000 | -€118,753 | -0.6% |
| Fixed assets | 21/28 | €2,712,046 | €2,507,404 | -€204,642 | -7.5% |
| Intangible fixed assets | 21 | €17,677 | €7,446 | -€10,231 | -57.9% |
| Tangible fixed assets | 22/27 | €994,367 | €799,841 | -€194,526 | -19.6% |
| Land and buildings | 22 | €743,692 | €632,217 | -€111,476 | -15.0% |
| Plant, machinery and equipment | 23 | €107,088 | €84,497 | -€22,591 | -21.1% |
| Furniture and vehicles | 24 | €143,587 | €83,128 | -€60,460 | -42.1% |
| Financial fixed assets | 28 | €1,700,002 | €1,700,117 | +€115 | 0.0% |
| Affiliated companies | 280/1 | €1,700,002 | €1,700,002 | = | 0.0% |
| Participating interests | 280 | €1,700,002 | €1,700,002 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €115 | +€115 | |
| Amounts receivable and cash guarantees | 285/8 | - | €115 | +€115 | |
| Current assets | 29/58 | €16,059,706 | €16,145,596 | +€85,889 | +0.5% |
| Stocks and contracts in progress | 3 | €11,428,841 | €12,985,407 | +€1.6m | +13.6% |
| Stocks | 30/36 | €11,428,841 | €12,985,407 | +€1.6m | +13.6% |
| Goods purchased for resale | 34 | €11,428,841 | €12,985,407 | +€1.6m | +13.6% |
| Amounts receivable within one year | 40/41 | €4,017,455 | €2,747,140 | -€1.3m | -31.6% |
| Trade receivables | 40 | €3,742,460 | €2,590,049 | -€1.2m | -30.8% |
| Other amounts receivable | 41 | €274,995 | €157,091 | -€117,904 | -42.9% |
| Cash at bank and in hand | 54/58 | €553,532 | €350,172 | -€203,359 | -36.7% |
| Deferred charges and accrued income | 490/1 | €59,879 | €62,877 | +€2,998 | +5.0% |
| Total equity and liabilities | 10/49 | €18,771,753 | €18,653,000 | -€118,753 | -0.6% |
| Equity | 10/15 | €9,129,931 | €9,985,228 | +€855,298 | +9.4% |
| Contributions | 10/11 | €87,100 | €87,100 | = | 0.0% |
| Reserves | 13 | €9,042,831 | €9,898,128 | +€855,298 | +9.5% |
| Tax-exempt reserves | 132 | €1,010,400 | €1,305,100 | +€294,700 | +29.2% |
| Distributable reserves | 133 | €8,032,431 | €8,593,028 | +€560,598 | +7.0% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €9,621,822 | €8,647,771 | -€974,051 | -10.1% |
| Amounts payable after more than one year | 17 | €4,798,958 | €4,425,056 | -€373,902 | -7.8% |
| Financial debts | 170/4 | €891,455 | €555,056 | -€336,400 | -37.7% |
| Credit institutions | 173 | €891,455 | €555,056 | -€336,400 | -37.7% |
| Other amounts payable | 178/9 | €3,907,503 | €3,870,000 | -€37,503 | -1.0% |
| Amounts payable within one year | 42/48 | €3,386,113 | €3,681,348 | +€295,236 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €1,060,371 | €611,455 | -€448,916 | -42.3% |
| Trade debts | 44 | €1,600,752 | €1,977,268 | +€376,516 | +23.5% |
| Suppliers | 440/4 | €1,600,752 | €1,977,268 | +€376,516 | +23.5% |
| Taxes, remuneration and social security | 45 | €333,038 | €614,346 | +€281,308 | +84.5% |
| Taxes | 450/3 | €216,374 | €239,345 | +€22,971 | +10.6% |
| Remuneration and social security | 454/9 | €116,664 | €375,001 | +€258,337 | +221% |
| Other amounts payable | 47/48 | €391,952 | €478,279 | +€86,328 | +22.0% |
| Accrued charges and deferred income | 492/3 | €1,436,752 | €541,367 | -€895,384 | -62.3% |
| Operating income | 70/76A | €16,486,618 | €16,549,284 | +€62,666 | +0.4% |
| Turnover | 70 | €16,288,537 | €16,467,722 | +€179,185 | +1.1% |
| Other operating income | 74 | €198,081 | €81,562 | -€116,519 | -58.8% |
| Operating charges | 60/66A | €14,537,550 | €15,006,340 | +€468,790 | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €8,363,701 | €8,665,983 | +€302,282 | +3.6% |
| Purchases | 600/8 | €8,726,816 | €10,222,549 | +€1.5m | +17.1% |
| Change in stocks: decrease (increase) | 609 | -€363,115 | -€1,556,566 | -€1.2m | -329% |
| Services and other goods | 61 | €2,763,621 | €2,717,129 | -€46,492 | -1.7% |
| Remuneration, social security and pensions | 62 | €1,965,004 | €2,082,640 | +€117,635 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,409 | €221,056 | -€14,353 | -6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €164,606 | +€164,606 | |
| Other operating charges | 640/8 | €1,205,690 | €1,148,062 | -€57,628 | -4.8% |
| Non-recurring operating charges | 66A | €4,124 | €6,865 | +€2,741 | +66.5% |
| Operating profit (loss) | 9901 | €1,949,068 | €1,542,944 | -€406,123 | -20.8% |
| Financial income | 75/76B | €36,817 | €14,634 | -€22,183 | -60.3% |
| Recurring financial income | 75 | €36,817 | €14,634 | -€22,183 | -60.3% |
| Income from current assets | 751 | €3,465 | €5,126 | +€1,661 | +47.9% |
| Other financial income | 752/9 | €33,352 | €9,508 | -€23,844 | -71.5% |
| Financial charges | 65/66B | €265,764 | €280,202 | +€14,438 | +5.4% |
| Recurring financial charges | 65 | €265,764 | €280,202 | +€14,438 | +5.4% |
| Debt charges | 650 | €231,496 | €255,413 | +€23,917 | +10.3% |
| Other financial charges | 652/9 | €34,268 | €24,789 | -€9,479 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,720,121 | €1,277,376 | -€442,745 | -25.7% |
| Income taxes | 67/77 | €459,894 | €377,079 | -€82,816 | -18.0% |
| Taxes | 670/3 | €460,629 | €377,079 | -€83,550 | -18.1% |
| Tax adjustments and reversals of tax provisions | 77 | €735 | - | -€735 | |
| Profit (loss) for the period | 9904 | €1,260,227 | €900,298 | -€359,929 | -28.6% |
| Transfer to tax-exempt reserves | 689 | €589,400 | €294,700 | -€294,700 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €670,827 | €605,598 | -€65,229 | -9.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.