Cask&Friends: 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.
Cask&Friends
Largest movements
- Stocks and contracts -€4,190
down €4,190 (-29.9%), from €14,018 to €9,828
- Receivables within one year +€3,686
up €3,686 (+15.3%), from €24,125 to €27,811
of which Trade receivables: +€4,769
- Tangible fixed assets -€1,014
down €1,014 (-25.3%), from €4,008 to €2,993
- Cash -€978
down €978 (-50.1%), from €1,954 to €975
mainly Current portion of long-term debt (-€6,536) and Receivables within one year (-€3,686)
- Current portion of long-term debt -€6,536
down €6,536 (-64.2%), from €10,180 to €3,643
- Trade debts +€4,312
up €4,312 (+12.3%), from €35,042 to €39,355
- Profit (loss) carried forward -€2,241
down €2,241 (-5.2%), from -€42,842 to -€45,083
- Contributions -€2,108
down €2,108 (-25.4%), from €8,308 to €6,200
of which Capital: -€8,308
- Other debts +€2,108
up €2,108 (+421.6%), from €500 to €2,608
- Gross operating margin +€6,542
up €6,542 (+98.1%), from -€6,667 to -€125
- Depreciation -€407
down €407 (-28.6%), from €1,421 to €1,014
- Other operating charges +€254
new in 2023: €254
- Taxes +€125
up €125 (+218.0%), from €58 to €183
- Financial charges -€106
down €106 (-13.8%), from €771 to €665
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,220 | €41,808 | -€2,412 | -5.5% |
| Fixed assets | 21/28 | €4,008 | €2,993 | -€1,014 | -25.3% |
| Tangible fixed assets | 22/27 | €4,008 | €2,993 | -€1,014 | -25.3% |
| Furniture and vehicles | 24 | €4,008 | €2,993 | -€1,014 | -25.3% |
| Current assets | 29/58 | €40,212 | €38,815 | -€1,398 | -3.5% |
| Stocks and contracts in progress | 3 | €14,018 | €9,828 | -€4,190 | -29.9% |
| Stocks | 30/36 | €14,018 | €9,828 | -€4,190 | -29.9% |
| Amounts receivable within one year | 40/41 | €24,125 | €27,811 | +€3,686 | +15.3% |
| Trade receivables | 40 | €19,142 | €23,911 | +€4,769 | +24.9% |
| Other amounts receivable | 41 | €4,983 | €3,900 | -€1,083 | -21.7% |
| Cash at bank and in hand | 54/58 | €1,954 | €975 | -€978 | -50.1% |
| Deferred charges and accrued income | 490/1 | €115 | €200 | +€85 | +73.5% |
| Total equity and liabilities | 10/49 | €44,220 | €41,808 | -€2,412 | -5.5% |
| Equity | 10/15 | -€34,534 | -€38,883 | -€4,349 | -12.6% |
| Contributions | 10/11 | €8,308 | €6,200 | -€2,108 | -25.4% |
| Capital | 10 | €8,308 | - | -€8,308 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €10,292 | - | -€10,292 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€42,842 | -€45,083 | -€2,241 | -5.2% |
| Amounts payable | 17/49 | €78,754 | €80,691 | +€1,937 | +2.5% |
| Amounts payable after more than one year | 17 | €32,919 | €33,819 | +€900 | +2.7% |
| Financial debts | 170/4 | €32,919 | €33,819 | +€900 | +2.7% |
| Amounts payable within one year | 42/48 | €45,835 | €46,872 | +€1,036 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €10,180 | €3,643 | -€6,536 | -64.2% |
| Financial debts | 43 | - | €1,025 | +€1,025 | |
| Credit institutions | 430/8 | - | €1,025 | +€1,025 | |
| Trade debts | 44 | €35,042 | €39,355 | +€4,312 | +12.3% |
| Suppliers | 440/4 | €35,042 | €39,355 | +€4,312 | +12.3% |
| Taxes, remuneration and social security | 45 | €113 | €240 | +€127 | +112.5% |
| Taxes | 450/3 | €113 | €240 | +€127 | +112.5% |
| Other amounts payable | 47/48 | €500 | €2,608 | +€2,108 | +421.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,421 | €1,014 | -€407 | -28.6% |
| Other operating charges | 640/8 | - | €254 | +€254 | |
| Gross operating margin | 9900 | -€6,667 | -€125 | +€6,542 | +98.1% |
| Operating profit (loss) | 9901 | -€8,088 | -€1,392 | +€6,695 | +82.8% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €771 | €665 | -€106 | -13.8% |
| Recurring financial charges | 65 | €771 | €665 | -€106 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,846 | -€2,058 | +€6,788 | +76.7% |
| Income taxes | 67/77 | €58 | €183 | +€125 | +218.0% |
| Profit (loss) for the period | 9904 | -€8,903 | -€2,241 | +€6,663 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,903 | -€2,241 | +€6,663 | +74.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.