CBS - CUSTOMIZED BREWING SOLUTIONS: 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.
What changed
CBS - CUSTOMIZED BREWING SOLUTIONS
NACE 46.389, Wholesale of other food products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€9,789
2023 · €22,246-€12,456
Equity
€3.9m
2023 · €4.5m-€590,211
Cash
€3.3m
2023 · €2.7m+€690,846
Balance sheet total
€7.6m
2023 · €7.1m+€519,549
Largest movements
Assets
- Cash +€690,846
up €690,846 (+26.0%), from €2.7m to €3.3m
mainly Trade debts (+€1.2m) and Other debts (+€600,000)
- Tangible fixed assets -€235,869
down €235,869 (-8.0%), from €2.9m to €2.7m
of which Land and buildings: -€161,246
Equity and liabilities
- Trade debts +€1.2m
up €1.2m (+117%), from €1.1m to €2.3m
- Tax, wage and social debts -€683,037
down €683,037 (-85.1%), from €802,231 to €119,194
of which Remuneration and social security: -€774,045
- Other debts +€600,000
new in 2024: €600,000
- Profit (loss) carried forward -€590,211
down €590,211 (-13.6%), from €4.3m to €3.7m
Income statement
- Turnover +€523,667
up €523,667 (+11.3%), from €4.6m to €5.1m
- Purchases and services +€431,412
up €431,412 (+10.1%), from €4.3m to €4.7m
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.
Result 2023
€22,246
Gross operating margin
+€23,225
Staff costs
-€34,565
Depreciation
-€5,004
Other operating charges
+€4,121
Financial income
-€5,539
Financial charges
+€780
Taxes
+€4,525
Result 2024
€9,789
raises the resultlowers the result
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.
From operations
+€1.4m
Investment
-€86,651
Financing
-€624,073
Cash 2023
€2.7m
From operations (derived)
+€1.4m
Net result for the year
+€9,789
Depreciation
+€320,298
Stocks and contracts
-€30,145
Receivables within one year
-€38,346
Deferred charges and accrued income
+€6,142
Trade debts
+€1.2m
Tax, wage and social debts
-€683,037
Other debts
+€600,000
Accrued charges and deferred income
-€18,032
Investment (derived)
-€86,651
Investment in fixed assets (net)
-€86,651
Financing
-€624,073
Debts after one year
-€67,667
Current portion of long-term debt
+€43,594
Contributions, distributions and other
-€600,000
Cash 2024
€3.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,091,349 | €7,610,897 | +€519,549 | +7.3% |
| Fixed assets | 21/28 | €2,951,180 | €2,717,533 | -€233,646 | -7.9% |
| Intangible fixed assets | 21 | - | €2,223 | +€2,223 | |
| Tangible fixed assets | 22/27 | €2,949,267 | €2,713,398 | -€235,869 | -8.0% |
| Land and buildings | 22 | €2,536,037 | €2,374,791 | -€161,246 | -6.4% |
| Plant, machinery and equipment | 23 | €337,232 | €291,678 | -€45,554 | -13.5% |
| Furniture and vehicles | 24 | €75,998 | €46,929 | -€29,069 | -38.2% |
| Financial fixed assets | 28 | €1,913 | €1,913 | = | 0.0% |
| Current assets | 29/58 | €4,140,169 | €4,893,364 | +€753,195 | +18.2% |
| Stocks and contracts in progress | 3 | €457,159 | €487,304 | +€30,145 | +6.6% |
| Stocks | 30/36 | €457,159 | €487,304 | +€30,145 | +6.6% |
| Amounts receivable within one year | 40/41 | €1,006,009 | €1,044,355 | +€38,346 | +3.8% |
| Trade receivables | 40 | €819,909 | €441,064 | -€378,845 | -46.2% |
| Other amounts receivable | 41 | €186,100 | €603,291 | +€417,191 | +224% |
| Cash at bank and in hand | 54/58 | €2,657,486 | €3,348,332 | +€690,846 | +26.0% |
| Deferred charges and accrued income | 490/1 | €19,515 | €13,373 | -€6,142 | -31.5% |
| Total equity and liabilities | 10/49 | €7,091,349 | €7,610,897 | +€519,549 | +7.3% |
| Equity | 10/15 | €4,477,970 | €3,887,759 | -€590,211 | -13.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €121,859 | €121,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,337,519 | €3,747,308 | -€590,211 | -13.6% |
| Amounts payable | 17/49 | €2,613,378 | €3,723,138 | +€1.1m | +42.5% |
| Amounts payable after more than one year | 17 | €671,028 | €603,361 | -€67,667 | -10.1% |
| Financial debts | 170/4 | €671,028 | €603,361 | -€67,667 | -10.1% |
| Amounts payable within one year | 42/48 | €1,924,319 | €3,119,777 | +€1.2m | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €67,667 | €111,261 | +€43,594 | +64.4% |
| Trade debts | 44 | €1,054,421 | €2,289,322 | +€1.2m | +117% |
| Suppliers | 440/4 | €1,054,421 | €2,289,322 | +€1.2m | +117% |
| Taxes, remuneration and social security | 45 | €802,231 | €119,194 | -€683,037 | -85.1% |
| Taxes | 450/3 | - | €91,009 | +€91,009 | |
| Remuneration and social security | 454/9 | €802,231 | €28,185 | -€774,045 | -96.5% |
| Other amounts payable | 47/48 | - | €600,000 | +€600,000 | |
| Accrued charges and deferred income | 492/3 | €18,032 | - | -€18,032 | |
| Turnover | 70 | €4,622,455 | €5,146,122 | +€523,667 | +11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,254,425 | €4,685,837 | +€431,412 | +10.1% |
| Remuneration, social security and pensions | 62 | €117,982 | €152,547 | +€34,565 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315,294 | €320,298 | +€5,004 | +1.6% |
| Other operating charges | 640/8 | €21,200 | €17,078 | -€4,121 | -19.4% |
| Gross operating margin | 9900 | €500,135 | €523,361 | +€23,225 | +4.6% |
| Operating profit (loss) | 9901 | €45,660 | €33,437 | -€12,223 | -26.8% |
| Financial income | 75/76B | €5,543 | €4 | -€5,539 | -99.9% |
| Recurring financial income | 75 | €5,543 | €4 | -€5,539 | -99.9% |
| Financial charges | 65/66B | €14,229 | €13,448 | -€780 | -5.5% |
| Recurring financial charges | 65 | €14,229 | €13,448 | -€780 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €36,975 | €19,993 | -€16,982 | -45.9% |
| Income taxes | 67/77 | €14,729 | €10,204 | -€4,525 | -30.7% |
| Profit (loss) for the period | 9904 | €22,246 | €9,789 | -€12,456 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,246 | €9,789 | -€12,456 | -56.0% |
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.