BEVERAGE: 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.
BEVERAGE
Largest movements
- Cash -€90,523
down €90,523 (-95.3%), from €94,966 to €4,443
mainly Net result for the year (-€50,142) and Other debts (-€47,239)
- Financial fixed assets -€6,881
no longer reported in 2024 (was €6,881)
- Receivables within one year -€5,742
down €5,742 (-32.7%), from €17,542 to €11,800
of which Trade receivables: -€4,459
- Profit (loss) carried forward -€50,142
down €50,142 (-157.6%), from -€31,825 to -€81,968
- Other debts -€47,239
down €47,239 (-64.1%), from €73,737 to €26,498
- Trade debts -€9,684
down €9,684 (-96.8%), from €10,006 to €322
- Tax, wage and social debts +€3,600
new in 2024: €3,600
- Financial income -€130,897
down €130,897 (-99.9%), from €131,080 to €183
of which Non-recurring financial income: -€131,080
- Gross operating margin +€53,896
up €53,896 (+54.0%), from -€99,815 to -€45,919
- Write-downs -€7,140
no longer reported in 2024 (was €7,140)
- Other operating charges -€5,493
no longer reported in 2024 (was €5,493)
- Staff costs -€1,256
down €1,256 (-88.5%), from €1,420 to €163
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 | €120,118 | €16,652 | -€103,465 | -86.1% |
| Fixed assets | 21/28 | €7,609 | €409 | -€7,200 | -94.6% |
| Tangible fixed assets | 22/27 | €728 | €409 | -€319 | -43.8% |
| Furniture and vehicles | 24 | €728 | €409 | -€319 | -43.8% |
| Financial fixed assets | 28 | €6,881 | - | -€6,881 | |
| Current assets | 29/58 | €112,508 | €16,243 | -€96,265 | -85.6% |
| Amounts receivable within one year | 40/41 | €17,542 | €11,800 | -€5,742 | -32.7% |
| Trade receivables | 40 | €4,459 | - | -€4,459 | |
| Other amounts receivable | 41 | €13,084 | €11,800 | -€1,284 | -9.8% |
| Cash at bank and in hand | 54/58 | €94,966 | €4,443 | -€90,523 | -95.3% |
| Total equity and liabilities | 10/49 | €120,118 | €16,652 | -€103,465 | -86.1% |
| Equity | 10/15 | €36,375 | -€13,768 | -€50,142 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,825 | -€81,968 | -€50,142 | -157.6% |
| Amounts payable | 17/49 | €83,743 | €30,420 | -€53,323 | -63.7% |
| Amounts payable within one year | 42/48 | €83,743 | €30,420 | -€53,323 | -63.7% |
| Trade debts | 44 | €10,006 | €322 | -€9,684 | -96.8% |
| Suppliers | 440/4 | €10,006 | €322 | -€9,684 | -96.8% |
| Taxes, remuneration and social security | 45 | - | €3,600 | +€3,600 | |
| Taxes | 450/3 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €73,737 | €26,498 | -€47,239 | -64.1% |
| Remuneration, social security and pensions | 62 | €1,420 | €163 | -€1,256 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €319 | +€319 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,140 | - | -€7,140 | |
| Other operating charges | 640/8 | €5,493 | - | -€5,493 | |
| Non-recurring operating charges | 66A | - | €2,347 | +€2,347 | |
| Gross operating margin | 9900 | -€99,815 | -€45,919 | +€53,896 | +54.0% |
| Operating profit (loss) | 9901 | -€113,867 | -€48,748 | +€65,119 | +57.2% |
| Financial income | 75/76B | €131,080 | €183 | -€130,897 | -99.9% |
| Recurring financial income | 75 | €0 | €183 | +€183 | +228275.0% |
| Non-recurring financial income | 76B | €131,080 | - | -€131,080 | |
| Financial charges | 65/66B | €1,593 | €1,577 | -€16 | -1.0% |
| Recurring financial charges | 65 | €1,593 | €1,577 | -€16 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €15,620 | -€50,142 | -€65,762 | |
| Profit (loss) for the period | 9904 | €15,620 | -€50,142 | -€65,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,620 | -€50,142 | -€65,762 |
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 8 October 2026 via checked.be.