DISTRI-DRINKS: 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.
DISTRI-DRINKS
Largest movements
- Tangible fixed assets +€80,675
up €80,675 (+293.3%), from €27,505 to €108,180
of which Leasing and similar rights: +€76,358
- Stocks and contracts +€70,865
up €70,865 (+86.9%), from €81,561 to €152,426
- Cash +€66,447
up €66,447 (+407.0%), from €16,324 to €82,772
mainly Trade debts (+€137,571) and Debts after one year (+€57,080)
- Receivables within one year +€50,943
up €50,943 (+127.8%), from €39,852 to €90,794
of which Trade receivables: +€49,775
- Trade debts +€137,571
up €137,571 (+375.4%), from €36,649 to €174,220
- Debts after one year +€57,080
up €57,080 (+467.1%), from €12,220 to €69,300
- Reserves +€38,596
up €38,596 (+170.9%), from €22,577 to €61,173
- Current portion of long-term debt +€15,212
up €15,212 (+396.0%), from €3,841 to €19,053
- Other debts +€14,096
up €14,096 (+35.1%), from €40,148 to €54,244
- Gross operating margin +€52,884
up €52,884 (+336.1%), from €15,735 to €68,618
- Taxes +€9,228
up €9,228 (+998.1%), from €925 to €10,153
- Depreciation +€6,227
up €6,227 (+74.7%), from €8,337 to €14,564
- Other operating charges +€1,422
up €1,422 (+111.6%), from €1,274 to €2,697
- Financial charges +€870
up €870 (+57.0%), from €1,527 to €2,396
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.
Cash bridge derived
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 | €169,360 | €438,374 | +€269,014 | +158.8% |
| Fixed assets | 21/28 | €31,249 | €111,924 | +€80,675 | +258.2% |
| Tangible fixed assets | 22/27 | €27,505 | €108,180 | +€80,675 | +293.3% |
| Plant, machinery and equipment | 23 | €15,755 | €12,654 | -€3,101 | -19.7% |
| Furniture and vehicles | 24 | €11,751 | €19,168 | +€7,417 | +63.1% |
| Leasing and similar rights | 25 | - | €76,358 | +€76,358 | |
| Financial fixed assets | 28 | €3,744 | €3,744 | = | 0.0% |
| Current assets | 29/58 | €138,110 | €326,449 | +€188,339 | +136.4% |
| Stocks and contracts in progress | 3 | €81,561 | €152,426 | +€70,865 | +86.9% |
| Stocks | 30/36 | €81,561 | €152,426 | +€70,865 | +86.9% |
| Amounts receivable within one year | 40/41 | €39,852 | €90,794 | +€50,943 | +127.8% |
| Trade receivables | 40 | €39,172 | €88,947 | +€49,775 | +127.1% |
| Other amounts receivable | 41 | €680 | €1,847 | +€1,168 | +171.8% |
| Cash at bank and in hand | 54/58 | €16,324 | €82,772 | +€66,447 | +407.0% |
| Deferred charges and accrued income | 490/1 | €374 | €458 | +€84 | +22.5% |
| Total equity and liabilities | 10/49 | €169,360 | €438,374 | +€269,014 | +158.8% |
| Equity | 10/15 | €67,577 | €106,173 | +€38,596 | +57.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €22,577 | €61,173 | +€38,596 | +170.9% |
| Distributable reserves | 133 | €22,577 | €61,173 | +€38,596 | +170.9% |
| Amounts payable | 17/49 | €101,782 | €332,200 | +€230,418 | +226.4% |
| Amounts payable after more than one year | 17 | €12,220 | €69,300 | +€57,080 | +467.1% |
| Financial debts | 170/4 | €12,220 | €69,300 | +€57,080 | +467.1% |
| Amounts payable within one year | 42/48 | €89,563 | €261,971 | +€172,408 | +192.5% |
| Current portion of amounts payable after more than one year | 42 | €3,841 | €19,053 | +€15,212 | +396.0% |
| Financial debts | 43 | - | €12,000 | +€12,000 | |
| Credit institutions | 430/8 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €36,649 | €174,220 | +€137,571 | +375.4% |
| Suppliers | 440/4 | €36,649 | €174,220 | +€137,571 | +375.4% |
| Taxes, remuneration and social security | 45 | €8,925 | €2,454 | -€6,471 | -72.5% |
| Taxes | 450/3 | €925 | €2,454 | +€1,529 | +165.4% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €40,148 | €54,244 | +€14,096 | +35.1% |
| Accrued charges and deferred income | 492/3 | - | €930 | +€930 | |
| Non-recurring operating income | 76A | - | €4,661 | +€4,661 | |
| Remuneration, social security and pensions | 62 | - | €354 | +€354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,337 | €14,564 | +€6,227 | +74.7% |
| Other operating charges | 640/8 | €1,274 | €2,697 | +€1,422 | +111.6% |
| Gross operating margin | 9900 | €15,735 | €68,618 | +€52,884 | +336.1% |
| Operating profit (loss) | 9901 | €6,124 | €51,004 | +€44,881 | +732.9% |
| Financial income | 75/76B | €44 | €140 | +€96 | +219.0% |
| Recurring financial income | 75 | €44 | €140 | +€96 | +219.0% |
| Financial charges | 65/66B | €1,527 | €2,396 | +€870 | +57.0% |
| Recurring financial charges | 65 | €1,527 | €2,396 | +€870 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €4,641 | €48,748 | +€44,107 | +950.4% |
| Income taxes | 67/77 | €925 | €10,153 | +€9,228 | +998.1% |
| Profit (loss) for the period | 9904 | €3,716 | €38,596 | +€34,879 | +938.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,716 | €38,596 | +€34,879 | +938.5% |
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 12 October 2026 via checked.be.