BACCHUSEUM: what changed
Two fiscal 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.
BACCHUSEUM
Largest movements
- Cash -€66,069
down €66,069 (-93.9%), from €70,334 to €4,265
mainly Debts after one year (-€71,996) and Receivables within one year (-€39,159)
- Receivables within one year +€39,159
up €39,159 (+20.9%), from €187,246 to €226,405
of which Other amounts receivable: +€73,667
- Stocks and contracts +€15,018
up €15,018 (+2.5%), from €593,808 to €608,825
- Debts after one year -€71,996
down €71,996 (-5.9%), from €1.2m to €1.2m
- Trade debts +€44,891
up €44,891 (+61.2%), from €73,310 to €118,202
- Tax, wage and social debts +€18,163
up €18,163 (+55.6%), from €32,679 to €50,842
of which Taxes: +€17,934
- Gross operating margin -€16,574
down €16,574 (-22.5%), from €73,810 to €57,236
- Financial income +€5,871
up €5,871 (+242.4%), from €2,422 to €8,293
- Financial charges +€3,361
up €3,361 (+46.4%), from €7,240 to €10,601
- Depreciation -€2,012
down €2,012 (-41.4%), from €4,861 to €2,849
- Taxes +€908
up €908 (+260.7%), from €348 to €1,256
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,457,113 | €1,443,166 | -€13,947 | -1.0% |
| Fixed assets | 21/28 | €603,206 | €600,357 | -€2,849 | -0.5% |
| Tangible fixed assets | 22/27 | €2,849 | - | -€2,849 | |
| Furniture and vehicles | 24 | €2,849 | - | -€2,849 | |
| Financial fixed assets | 28 | €600,357 | €600,357 | = | 0.0% |
| Current assets | 29/58 | €853,907 | €842,809 | -€11,098 | -1.3% |
| Stocks and contracts in progress | 3 | €593,808 | €608,825 | +€15,018 | +2.5% |
| Stocks | 30/36 | €593,808 | €608,825 | +€15,018 | +2.5% |
| Amounts receivable within one year | 40/41 | €187,246 | €226,405 | +€39,159 | +20.9% |
| Trade receivables | 40 | €91,106 | €56,597 | -€34,508 | -37.9% |
| Other amounts receivable | 41 | €96,140 | €169,807 | +€73,667 | +76.6% |
| Cash at bank and in hand | 54/58 | €70,334 | €4,265 | -€66,069 | -93.9% |
| Deferred charges and accrued income | 490/1 | €2,519 | €3,314 | +€795 | +31.5% |
| Total equity and liabilities | 10/49 | €1,457,113 | €1,443,166 | -€13,947 | -1.0% |
| Equity | 10/15 | €106,594 | €102,852 | -€3,742 | -3.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,621 | €40,879 | -€3,742 | -8.4% |
| Amounts payable | 17/49 | €1,350,519 | €1,340,314 | -€10,205 | -0.8% |
| Amounts payable after more than one year | 17 | €1,227,134 | €1,155,138 | -€71,996 | -5.9% |
| Financial debts | 170/4 | €1,227,134 | €1,155,138 | -€71,996 | -5.9% |
| Amounts payable within one year | 42/48 | €122,203 | €185,176 | +€62,974 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €15,877 | €13,496 | -€2,381 | -15.0% |
| Trade debts | 44 | €73,310 | €118,202 | +€44,891 | +61.2% |
| Suppliers | 440/4 | €73,310 | €118,202 | +€44,891 | +61.2% |
| Taxes, remuneration and social security | 45 | €32,679 | €50,842 | +€18,163 | +55.6% |
| Taxes | 450/3 | €23,719 | €41,652 | +€17,934 | +75.6% |
| Remuneration and social security | 454/9 | €8,960 | €9,190 | +€229 | +2.6% |
| Other amounts payable | 47/48 | €336 | €2,636 | +€2,300 | +684.0% |
| Accrued charges and deferred income | 492/3 | €1,182 | - | -€1,182 | |
| Non-recurring operating income | 76A | - | €258 | +€258 | |
| Remuneration, social security and pensions | 62 | €53,306 | €52,477 | -€829 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,861 | €2,849 | -€2,012 | -41.4% |
| Other operating charges | 640/8 | €2,914 | €2,088 | -€826 | -28.3% |
| Gross operating margin | 9900 | €73,810 | €57,236 | -€16,574 | -22.5% |
| Operating profit (loss) | 9901 | €12,730 | -€177 | -€12,907 | |
| Financial income | 75/76B | €2,422 | €8,293 | +€5,871 | +242.4% |
| Recurring financial income | 75 | €2,422 | €8,293 | +€5,871 | +242.4% |
| Financial charges | 65/66B | €7,240 | €10,601 | +€3,361 | +46.4% |
| Recurring financial charges | 65 | €7,240 | €10,601 | +€3,361 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €7,912 | -€2,485 | -€10,397 | |
| Income taxes | 67/77 | €348 | €1,256 | +€908 | +260.7% |
| Profit (loss) for the period | 9904 | €7,564 | -€3,742 | -€11,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,564 | -€3,742 | -€11,305 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.