BOOZE STOP: 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.
BOOZE STOP
Largest movements
- Tangible fixed assets +€42,847
new in 2025: €42,847
of which Plant, machinery and equipment: +€21,670
- Receivables within one year +€17,564
up €17,564 (+28.4%), from €61,791 to €79,355
of which Other amounts receivable: +€21,742
- Stocks and contracts +€9,183
new in 2025: €9,183
- Cash +€4,863
new in 2025: €4,863
mainly Trade debts (+€183,199) and Debts after one year (+€64,406)
- Profit (loss) carried forward -€190,567
down €190,567, from €3,445 to -€187,122
- Trade debts +€183,199
up €183,199 (+1889.7%), from €9,695 to €192,893
- Debts after one year +€64,406
up €64,406 (+363.7%), from €17,710 to €82,116
of which Other amounts payable: +€71,402
- Tax, wage and social debts +€39,410
new in 2025: €39,410
of which Remuneration and social security: +€26,906
- Current portion of long-term debt -€11,181
no longer reported in 2025 (was €11,181)
- Staff costs +€121,757
new in 2025: €121,757
- Gross operating margin -€60,834
down €60,834, from €2,117 to -€58,717
- Depreciation +€7,437
new in 2025: €7,437
- Financial income +€2,948
up €2,948 (+4872.6%), from €61 to €3,008
- Financial charges +€1,552
up €1,552 (+72.8%), from €2,132 to €3,683
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.
Cash bridge derived
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 | €61,791 | €137,298 | +€75,507 | +122.2% |
| Fixed assets | 21/28 | - | €43,897 | +€43,897 | |
| Tangible fixed assets | 22/27 | - | €42,847 | +€42,847 | |
| Land and buildings | 22 | - | €3,902 | +€3,902 | |
| Plant, machinery and equipment | 23 | - | €21,670 | +€21,670 | |
| Furniture and vehicles | 24 | - | €17,275 | +€17,275 | |
| Financial fixed assets | 28 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €61,791 | €93,401 | +€31,610 | +51.2% |
| Stocks and contracts in progress | 3 | - | €9,183 | +€9,183 | |
| Stocks | 30/36 | - | €9,183 | +€9,183 | |
| Amounts receivable within one year | 40/41 | €61,791 | €79,355 | +€17,564 | +28.4% |
| Trade receivables | 40 | €50,387 | €46,209 | -€4,179 | -8.3% |
| Other amounts receivable | 41 | €11,404 | €33,146 | +€21,742 | +190.7% |
| Cash at bank and in hand | 54/58 | - | €4,863 | +€4,863 | |
| Total equity and liabilities | 10/49 | €61,791 | €137,298 | +€75,507 | +122.2% |
| Equity | 10/15 | €13,445 | -€177,122 | -€190,567 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,445 | -€187,122 | -€190,567 | |
| Amounts payable | 17/49 | €48,346 | €314,420 | +€266,074 | +550.4% |
| Amounts payable after more than one year | 17 | €17,710 | €82,116 | +€64,406 | +363.7% |
| Financial debts | 170/4 | €6,996 | - | -€6,996 | |
| Other amounts payable | 178/9 | €10,714 | €82,116 | +€71,402 | +666.4% |
| Amounts payable within one year | 42/48 | €30,636 | €232,303 | +€201,667 | +658.3% |
| Current portion of amounts payable after more than one year | 42 | €11,181 | - | -€11,181 | |
| Financial debts | 43 | €9,760 | - | -€9,760 | |
| Credit institutions | 430/8 | €9,760 | - | -€9,760 | |
| Trade debts | 44 | €9,695 | €192,893 | +€183,199 | +1889.7% |
| Suppliers | 440/4 | €9,695 | €192,893 | +€183,199 | +1889.7% |
| Taxes, remuneration and social security | 45 | - | €39,410 | +€39,410 | |
| Taxes | 450/3 | - | €12,504 | +€12,504 | |
| Remuneration and social security | 454/9 | - | €26,906 | +€26,906 | |
| Remuneration, social security and pensions | 62 | - | €121,757 | +€121,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,437 | +€7,437 | |
| Other operating charges | 640/8 | €1,181 | €1,982 | +€801 | +67.8% |
| Non-recurring operating charges | 66A | €1,880 | - | -€1,880 | |
| Gross operating margin | 9900 | €2,117 | -€58,717 | -€60,834 | |
| Operating profit (loss) | 9901 | -€944 | -€189,892 | -€188,948 | -20013.3% |
| Financial income | 75/76B | €61 | €3,008 | +€2,948 | +4872.6% |
| Recurring financial income | 75 | €61 | €3,008 | +€2,948 | +4872.6% |
| Financial charges | 65/66B | €2,132 | €3,683 | +€1,552 | +72.8% |
| Recurring financial charges | 65 | €2,132 | €3,683 | +€1,552 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,015 | -€190,567 | -€187,552 | -6220.0% |
| Profit (loss) for the period | 9904 | -€3,015 | -€190,567 | -€187,552 | -6220.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,015 | -€190,567 | -€187,552 | -6220.0% |
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 10 October 2026 via checked.be.