DRANKENCENTRALE MAES: 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.
DRANKENCENTRALE MAES
Largest movements
- Receivables within one year -€66,682
down €66,682 (-22.9%), from €291,736 to €225,054
of which Trade receivables: -€67,958
- Tangible fixed assets -€41,513
down €41,513 (-7.3%), from €567,432 to €525,919
of which Land and buildings: -€30,020
- Stocks and contracts +€22,735
up €22,735 (+5.8%), from €389,815 to €412,550
- Trade debts -€65,803
down €65,803 (-17.3%), from €379,744 to €313,941
- Debts after one year -€20,742
down €20,742 (-18.3%), from €113,512 to €92,770
- Tax, wage and social debts -€15,101
down €15,101 (-20.7%), from €72,971 to €57,870
of which Taxes: -€11,994
- Reserves +€15,000
up €15,000 (+9.8%), from €153,075 to €168,075
of which Distributable reserves: +€15,000
- Gross operating margin +€26,429
up €26,429 (+12.6%), from €209,256 to €235,685
- Staff costs +€7,594
up €7,594 (+5.9%), from €128,804 to €136,398
- Financial charges +€5,535
up €5,535 (+95.3%), from €5,810 to €11,345
- Taxes +€5,111
up €5,111 (+100%), from €5,098 to €10,209
- Other operating charges +€5,059
up €5,059 (+33.5%), from €15,116 to €20,175
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,658 | €1,207,213 | -€94,445 | -7.3% |
| Fixed assets | 21/28 | €567,837 | €526,324 | -€41,513 | -7.3% |
| Tangible fixed assets | 22/27 | €567,432 | €525,919 | -€41,513 | -7.3% |
| Land and buildings | 22 | €525,378 | €495,358 | -€30,020 | -5.7% |
| Furniture and vehicles | 24 | €41,409 | €30,561 | -€10,848 | -26.2% |
| Other tangible fixed assets | 26 | €645 | - | -€645 | |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €733,821 | €680,889 | -€52,932 | -7.2% |
| Stocks and contracts in progress | 3 | €389,815 | €412,550 | +€22,735 | +5.8% |
| Stocks | 30/36 | €389,815 | €412,550 | +€22,735 | +5.8% |
| Amounts receivable within one year | 40/41 | €291,736 | €225,054 | -€66,682 | -22.9% |
| Trade receivables | 40 | €291,548 | €223,590 | -€67,958 | -23.3% |
| Other amounts receivable | 41 | €188 | €1,464 | +€1,276 | +679% |
| Cash at bank and in hand | 54/58 | €48,643 | €39,452 | -€9,191 | -18.9% |
| Deferred charges and accrued income | 490/1 | €3,627 | €3,833 | +€206 | +5.7% |
| Total equity and liabilities | 10/49 | €1,301,658 | €1,207,213 | -€94,445 | -7.3% |
| Equity | 10/15 | €671,708 | €688,187 | +€16,479 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €153,075 | €168,075 | +€15,000 | +9.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,250 | €49,250 | = | 0.0% |
| Distributable reserves | 133 | €101,966 | €116,966 | +€15,000 | +14.7% |
| Profit (loss) carried forward | 14 | €500,041 | €501,520 | +€1,479 | +0.3% |
| Amounts payable | 17/49 | €629,950 | €519,026 | -€110,924 | -17.6% |
| Amounts payable after more than one year | 17 | €113,512 | €92,770 | -€20,742 | -18.3% |
| Financial debts | 170/4 | €113,512 | €92,770 | -€20,742 | -18.3% |
| Amounts payable within one year | 42/48 | €516,438 | €426,256 | -€90,182 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €23,698 | €20,742 | -€2,956 | -12.5% |
| Financial debts | 43 | €266 | - | -€266 | |
| Credit institutions | 430/8 | €266 | - | -€266 | |
| Trade debts | 44 | €379,744 | €313,941 | -€65,803 | -17.3% |
| Suppliers | 440/4 | €379,744 | €313,941 | -€65,803 | -17.3% |
| Taxes, remuneration and social security | 45 | €72,971 | €57,870 | -€15,101 | -20.7% |
| Taxes | 450/3 | €50,509 | €38,515 | -€11,994 | -23.7% |
| Remuneration and social security | 454/9 | €22,462 | €19,355 | -€3,107 | -13.8% |
| Other amounts payable | 47/48 | €39,759 | €33,703 | -€6,056 | -15.2% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €128,804 | €136,398 | +€7,594 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,644 | €41,513 | -€3,131 | -7.0% |
| Other operating charges | 640/8 | €15,116 | €20,175 | +€5,059 | +33.5% |
| Non-recurring operating charges | 66A | €225 | - | -€225 | |
| Gross operating margin | 9900 | €209,256 | €235,685 | +€26,429 | +12.6% |
| Operating profit (loss) | 9901 | €20,467 | €37,599 | +€17,132 | +83.7% |
| Financial income | 75/76B | €394 | €434 | +€40 | +10.2% |
| Recurring financial income | 75 | €394 | €434 | +€40 | +10.2% |
| Financial charges | 65/66B | €5,810 | €11,345 | +€5,535 | +95.3% |
| Recurring financial charges | 65 | €5,810 | €11,345 | +€5,535 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €15,051 | €26,688 | +€11,637 | +77.3% |
| Income taxes | 67/77 | €5,098 | €10,209 | +€5,111 | +100% |
| Profit (loss) for the period | 9904 | €9,953 | €16,479 | +€6,526 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,953 | €16,479 | +€6,526 | +65.6% |
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 31 October 2026 via checked.be.