BITTERSWEET BEVERAGES: 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.
BITTERSWEET BEVERAGES
Largest movements
- Cash -€62,955
down €62,955 (-85.6%), from €73,512 to €10,557
mainly Other debts (-€64,936) and Net result for the year (-€5,957)
- Tangible fixed assets -€3,297
down €3,297 (-20.6%), from €16,005 to €12,708
- Receivables within one year -€3,184
down €3,184 (-73.9%), from €4,307 to €1,123
of which Trade receivables: -€2,182
- Other debts -€64,936
down €64,936 (-66.6%), from €97,554 to €32,618
- Profit (loss) carried forward -€5,957
down €5,957 (-30.7%), from -€19,434 to -€25,392
- Gross operating margin +€4,044
up €4,044 (+67.7%), from -€5,976 to -€1,932
- Depreciation +€2,818
up €2,818 (+589%), from €479 to €3,297
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.
Derived cash bridge
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 | €98,493 | €28,824 | -€69,670 | -70.7% |
| Fixed assets | 21/28 | €16,005 | €12,708 | -€3,297 | -20.6% |
| Tangible fixed assets | 22/27 | €16,005 | €12,708 | -€3,297 | -20.6% |
| Furniture and vehicles | 24 | €16,005 | €12,708 | -€3,297 | -20.6% |
| Current assets | 29/58 | €82,488 | €16,115 | -€66,373 | -80.5% |
| Stocks and contracts in progress | 3 | €4,000 | €3,853 | -€147 | -3.7% |
| Stocks | 30/36 | €4,000 | €3,853 | -€147 | -3.7% |
| Amounts receivable within one year | 40/41 | €4,307 | €1,123 | -€3,184 | -73.9% |
| Trade receivables | 40 | €2,881 | €699 | -€2,182 | -75.7% |
| Other amounts receivable | 41 | €1,426 | €424 | -€1,002 | -70.3% |
| Cash at bank and in hand | 54/58 | €73,512 | €10,557 | -€62,955 | -85.6% |
| Deferred charges and accrued income | 490/1 | €669 | €582 | -€87 | -13.0% |
| Total equity and liabilities | 10/49 | €98,493 | €28,824 | -€69,670 | -70.7% |
| Equity | 10/15 | €566 | -€5,392 | -€5,957 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,434 | -€25,392 | -€5,957 | -30.7% |
| Amounts payable | 17/49 | €97,928 | €34,215 | -€63,712 | -65.1% |
| Amounts payable within one year | 42/48 | €97,928 | €34,215 | -€63,712 | -65.1% |
| Trade debts | 44 | €319 | €1,207 | +€888 | +278% |
| Suppliers | 440/4 | €319 | €1,207 | +€888 | +278% |
| Taxes, remuneration and social security | 45 | €54 | €390 | +€336 | +622% |
| Taxes | 450/3 | €54 | €390 | +€336 | +622% |
| Other amounts payable | 47/48 | €97,554 | €32,618 | -€64,936 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €3,297 | +€2,818 | +589% |
| Other operating charges | 640/8 | €740 | €685 | -€55 | -7.5% |
| Gross operating margin | 9900 | -€5,976 | -€1,932 | +€4,044 | +67.7% |
| Operating profit (loss) | 9901 | -€7,195 | -€5,914 | +€1,282 | +17.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €35 | €44 | +€9 | +24.7% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,230 | -€5,957 | +€1,273 | +17.6% |
| Profit (loss) for the period | 9904 | -€7,230 | -€5,957 | +€1,273 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,230 | -€5,957 | +€1,273 | +17.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.