BRUSSELS DISTILLERY: 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.
BRUSSELS DISTILLERY
Largest movements
- Cash +€17,763
up €17,763 (+141%), from €12,575 to €30,338
mainly Net result for the year (+€15,488) and Tax, wage and social debts (+€6,865)
- Tangible fixed assets +€4,693
up €4,693 (+82.0%), from €5,720 to €10,413
of which Furniture and vehicles: +€5,719
- Deferred charges and accrued income +€2,268
up €2,268 (+507%), from €447 to €2,715
- Profit (loss) carried forward +€15,488
up €15,488 (+237%), from €6,525 to €22,013
- Tax, wage and social debts +€6,865
up €6,865 (+91.8%), from €7,477 to €14,342
- Trade debts +€5,771
up €5,771 (+86.8%), from €6,648 to €12,419
- Other debts -€2,591
down €2,591 (-12.0%), from €21,638 to €19,046
- Accrued charges and deferred income -€806
no longer reported in 2024 (was €806)
- Gross operating margin +€21,916
up €21,916 (+912%), from €2,402 to €24,319
- Taxes +€5,662
up €5,662 (+4,305%), from €132 to €5,793
- Financial charges +€836
up €836 (+347%), from €241 to €1,077
- Other operating charges -€330
down €330 (-42.5%), from €778 to €447
- Depreciation +€290
up €290 (+23.7%), from €1,224 to €1,514
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 | €49,294 | €74,021 | +€24,727 | +50.2% |
| Fixed assets | 21/28 | €12,984 | €17,677 | +€4,693 | +36.1% |
| Tangible fixed assets | 22/27 | €5,720 | €10,413 | +€4,693 | +82.0% |
| Land and buildings | 22 | €2,895 | €2,519 | -€376 | -13.0% |
| Plant, machinery and equipment | 23 | €2,617 | €1,966 | -€650 | -24.9% |
| Furniture and vehicles | 24 | €209 | €5,927 | +€5,719 | +2,741% |
| Financial fixed assets | 28 | €7,264 | €7,264 | = | 0.0% |
| Current assets | 29/58 | €36,310 | €56,344 | +€20,034 | +55.2% |
| Stocks and contracts in progress | 3 | €6,382 | €6,133 | -€249 | -3.9% |
| Stocks | 30/36 | €6,382 | €6,133 | -€249 | -3.9% |
| Amounts receivable within one year | 40/41 | €16,906 | €17,158 | +€252 | +1.5% |
| Trade receivables | 40 | €16,906 | €17,158 | +€252 | +1.5% |
| Cash at bank and in hand | 54/58 | €12,575 | €30,338 | +€17,763 | +141% |
| Deferred charges and accrued income | 490/1 | €447 | €2,715 | +€2,268 | +507% |
| Total equity and liabilities | 10/49 | €49,294 | €74,021 | +€24,727 | +50.2% |
| Equity | 10/15 | €12,725 | €28,213 | +€15,488 | +122% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,525 | €22,013 | +€15,488 | +237% |
| Amounts payable | 17/49 | €36,569 | €45,808 | +€9,238 | +25.3% |
| Amounts payable within one year | 42/48 | €35,763 | €45,808 | +€10,044 | +28.1% |
| Trade debts | 44 | €6,648 | €12,419 | +€5,771 | +86.8% |
| Suppliers | 440/4 | €6,648 | €12,419 | +€5,771 | +86.8% |
| Taxes, remuneration and social security | 45 | €7,477 | €14,342 | +€6,865 | +91.8% |
| Taxes | 450/3 | €7,477 | €14,342 | +€6,865 | +91.8% |
| Other amounts payable | 47/48 | €21,638 | €19,046 | -€2,591 | -12.0% |
| Accrued charges and deferred income | 492/3 | €806 | - | -€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €1,514 | +€290 | +23.7% |
| Other operating charges | 640/8 | €778 | €447 | -€330 | -42.5% |
| Gross operating margin | 9900 | €2,402 | €24,319 | +€21,916 | +912% |
| Operating profit (loss) | 9901 | €400 | €22,357 | +€21,957 | +5,487% |
| Financial income | 75/76B | €0 | €1 | +€1 | +671% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +671% |
| Financial charges | 65/66B | €241 | €1,077 | +€836 | +347% |
| Recurring financial charges | 65 | €241 | €1,077 | +€836 | +347% |
| Profit (loss) for the period before taxes | 9903 | €159 | €21,282 | +€21,122 | +13,251% |
| Income taxes | 67/77 | €132 | €5,793 | +€5,662 | +4,305% |
| Profit (loss) for the period | 9904 | €28 | €15,488 | +€15,460 | +55,453% |
| Profit (loss) for the period to be appropriated | 9905 | €28 | €15,488 | +€15,460 | +55,453% |
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 20 October 2026 via checked.be.