CUSTOM DISTILLERY: what changed
Two fiscal 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.
CUSTOM DISTILLERY
Largest movements
- Tangible fixed assets -€4,800
down €4,800 (-37.5%), from €12,795 to €7,995
- Stocks and contracts -€4,271
down €4,271 (-10.6%), from €40,161 to €35,890
- Cash -€1,589
down €1,589 (-35.8%), from €4,436 to €2,847
mainly Debts after one year (-€4,989) and Trade debts (-€4,615)
- Debts after one year -€4,989
down €4,989 (-62.6%), from €7,963 to €2,975
- Trade debts -€4,615
down €4,615 (-53.2%), from €8,671 to €4,056
- Profit (loss) carried forward -€1,756
down €1,756 (-12.9%), from -€13,615 to -€15,371
- Tax, wage and social debts +€1,130
up €1,130 (+264.1%), from €428 to €1,558
- Gross operating margin +€4,755
up €4,755, from -€47 to €4,708
- Other operating charges +€158
up €158 (+17.7%), from €890 to €1,047
- Financial charges -€127
down €127 (-22.7%), from €557 to €430
- Taxes +€60
up €60 (+46.6%), from €128 to €188
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 | €57,990 | €47,968 | -€10,022 | -17.3% |
| Fixed assets | 21/28 | €12,795 | €8,095 | -€4,700 | -36.7% |
| Tangible fixed assets | 22/27 | €12,795 | €7,995 | -€4,800 | -37.5% |
| Furniture and vehicles | 24 | €12,795 | €7,995 | -€4,800 | -37.5% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €45,195 | €39,873 | -€5,322 | -11.8% |
| Stocks and contracts in progress | 3 | €40,161 | €35,890 | -€4,271 | -10.6% |
| Stocks | 30/36 | €40,161 | €35,890 | -€4,271 | -10.6% |
| Amounts receivable within one year | 40/41 | €598 | €654 | +€56 | +9.4% |
| Trade receivables | 40 | €0 | €480 | +€480 | |
| Other amounts receivable | 41 | €598 | €174 | -€423 | -70.8% |
| Cash at bank and in hand | 54/58 | €4,436 | €2,847 | -€1,589 | -35.8% |
| Deferred charges and accrued income | 490/1 | - | €482 | +€482 | |
| Total equity and liabilities | 10/49 | €57,990 | €47,968 | -€10,022 | -17.3% |
| Equity | 10/15 | -€8,615 | -€10,371 | -€1,756 | -20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,615 | -€15,371 | -€1,756 | -12.9% |
| Amounts payable | 17/49 | €66,605 | €58,339 | -€8,266 | -12.4% |
| Amounts payable after more than one year | 17 | €7,963 | €2,975 | -€4,989 | -62.6% |
| Financial debts | 170/4 | €7,963 | €2,975 | -€4,989 | -62.6% |
| Amounts payable within one year | 42/48 | €58,642 | €55,365 | -€3,277 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,852 | €4,989 | +€137 | +2.8% |
| Trade debts | 44 | €8,671 | €4,056 | -€4,615 | -53.2% |
| Suppliers | 440/4 | €8,671 | €4,056 | -€4,615 | -53.2% |
| Taxes, remuneration and social security | 45 | €428 | €1,558 | +€1,130 | +264.1% |
| Taxes | 450/3 | €428 | €1,558 | +€1,130 | +264.1% |
| Other amounts payable | 47/48 | €44,691 | €44,762 | +€71 | +0.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €4,800 | = | 0.0% |
| Other operating charges | 640/8 | €890 | €1,047 | +€158 | +17.7% |
| Gross operating margin | 9900 | -€47 | €4,708 | +€4,755 | |
| Operating profit (loss) | 9901 | -€5,737 | -€1,139 | +€4,598 | +80.1% |
| Financial income | 75/76B | €3 | €1 | -€1 | -46.7% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -46.7% |
| Financial charges | 65/66B | €557 | €430 | -€127 | -22.7% |
| Recurring financial charges | 65 | €557 | €430 | -€127 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,291 | -€1,568 | +€4,723 | +75.1% |
| Income taxes | 67/77 | €128 | €188 | +€60 | +46.6% |
| Profit (loss) for the period | 9904 | -€6,419 | -€1,756 | +€4,663 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,419 | -€1,756 | +€4,663 | +72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.