Cocktail Crush: what changed
Cocktail Crush
Largest movements
- Receivables within one year +€88,024
up €88,024 (+454%), from €19,371 to €107,395
of which Trade receivables: +€107,389
- Tangible fixed assets +€18,599
up €18,599 (+263%), from €7,080 to €25,680
of which Furniture and vehicles: +€12,481
- Cash +€15,764
up €15,764 (+6,406%), from €246 to €16,010
- Stocks and contracts +€1,816
up €1,816 (+47.0%), from €3,865 to €5,680
- Debts within one year +€85,272
up €85,272 (+321%), from €26,573 to €111,844
of which Trade debts: +€51,743
- Reserves +€35,000
up €35,000 (+886%), from €3,949 to €38,949
of which Distributable reserves: +€35,000
- Profit (loss) carried forward +€6,648
up €6,648, from -€6,306 to €342
- Debts after one year -€2,846
no longer reported in 2022 (was €2,846)
- Gross operating margin +€95,436
up €95,436 (+5,742%), from €1,662 to €97,098
- Staff costs +€36,960
new in 2022: €36,960
- Write-downs +€11,931
new in 2022: €11,931
- Taxes +€10,112
new in 2022: €10,112
- Financial income +€3,878
new in 2022: €3,878
Change in the result, 2018 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,062 | €155,265 | +€124,203 | +400% |
| Fixed assets | 21/28 | €7,580 | €26,180 | +€18,599 | +245% |
| Tangible fixed assets | 22/27 | €7,080 | €25,680 | +€18,599 | +263% |
| Plant, machinery and equipment | 23 | - | €10,066 | +€10,066 | |
| Furniture and vehicles | 24 | - | €12,481 | +€12,481 | |
| Other tangible fixed assets | 26 | - | €3,132 | +€3,132 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €23,482 | €129,085 | +€105,603 | +450% |
| Stocks and contracts in progress | 3 | €3,865 | €5,680 | +€1,816 | +47.0% |
| Stocks | 30/36 | - | €5,680 | +€5,680 | |
| Amounts receivable within one year | 40/41 | €19,371 | €107,395 | +€88,024 | +454% |
| Trade receivables | 40 | - | €107,389 | +€107,389 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €246 | €16,010 | +€15,764 | +6,406% |
| Total equity and liabilities | 10/49 | €31,062 | €155,265 | +€124,203 | +400% |
| Equity | 10/15 | €1,643 | €43,291 | +€41,648 | +2,534% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | - | €4,000 | +€4,000 | |
| Issued capital | 100 | - | €4,000 | +€4,000 | |
| Reserves | 13 | €3,949 | €38,949 | +€35,000 | +886% |
| Tax-exempt reserves | 132 | - | €3,949 | +€3,949 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | -€6,306 | €342 | +€6,648 | |
| Amounts payable | 17/49 | €29,418 | €111,973 | +€82,555 | +281% |
| Amounts payable after more than one year | 17 | €2,846 | - | -€2,846 | |
| Amounts payable within one year | 42/48 | €26,573 | €111,844 | +€85,272 | +321% |
| Current portion of amounts payable after more than one year | 42 | - | €18,750 | +€18,750 | |
| Trade debts | 44 | €21,198 | €72,941 | +€51,743 | +244% |
| Suppliers | 440/4 | - | €72,941 | +€72,941 | |
| Taxes, remuneration and social security | 45 | - | €17,040 | +€17,040 | |
| Taxes | 450/3 | - | €11,359 | +€11,359 | |
| Remuneration and social security | 454/9 | - | €5,681 | +€5,681 | |
| Other amounts payable | 47/48 | - | €3,114 | +€3,114 | |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Remuneration, social security and pensions | 62 | - | €36,960 | +€36,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,209 | €7,064 | +€2,855 | +67.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,931 | +€11,931 | |
| Other operating charges | 640/8 | - | €902 | +€902 | |
| Gross operating margin | 9900 | €1,662 | €97,098 | +€95,436 | +5,742% |
| Operating profit (loss) | 9901 | -€3,495 | €40,240 | +€43,735 | |
| Financial income | 75/76B | - | €3,878 | +€3,878 | |
| Recurring financial income | 75 | €154 | €3,878 | +€3,724 | +2,413% |
| Financial charges | 65/66B | - | €1,301 | +€1,301 | |
| Recurring financial charges | 65 | €1,170 | €1,301 | +€131 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,511 | €42,817 | +€47,328 | |
| Income taxes | 67/77 | - | €10,112 | +€10,112 | |
| Profit (loss) for the period | 9904 | -€4,511 | €32,705 | +€37,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,511 | €32,705 | +€37,216 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.