DRANKENGALERIJ: 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.
DRANKENGALERIJ
Largest movements
- Cash -€22,604
down €22,604 (-55.4%), from €40,820 to €18,216
mainly Trade debts (-€30,267) and Net result for the year (-€10,536)
- Receivables within one year -€9,891
down €9,891 (-20.6%), from €48,101 to €38,210
of which Trade receivables: -€11,568
- Stocks and contracts -€5,226
down €5,226 (-17.5%), from €29,821 to €24,595
- Trade debts -€30,267
down €30,267 (-85.7%), from €35,300 to €5,033
- Profit (loss) carried forward -€10,536
down €10,536 (-18.2%), from €57,906 to €47,370
- Tax, wage and social debts +€3,115
up €3,115 (+53.4%), from €5,828 to €8,943
of which Remuneration and social security: +€3,396
- Gross operating margin -€11,483
down €11,483 (-27.8%), from €41,319 to €29,836
- Other operating charges +€808
up €808 (+340%), from €238 to €1,046
- Taxes -€548
no longer reported in 2024 (was €548)
- Staff costs +€484
up €484 (+1.2%), from €38,814 to €39,298
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 | €119,494 | €81,827 | -€37,667 | -31.5% |
| Current assets | 29/58 | €119,494 | €81,827 | -€37,667 | -31.5% |
| Stocks and contracts in progress | 3 | €29,821 | €24,595 | -€5,226 | -17.5% |
| Stocks | 30/36 | €29,821 | €24,595 | -€5,226 | -17.5% |
| Amounts receivable within one year | 40/41 | €48,101 | €38,210 | -€9,891 | -20.6% |
| Trade receivables | 40 | €41,056 | €29,488 | -€11,568 | -28.2% |
| Other amounts receivable | 41 | €7,044 | €8,722 | +€1,678 | +23.8% |
| Cash at bank and in hand | 54/58 | €40,820 | €18,216 | -€22,604 | -55.4% |
| Deferred charges and accrued income | 490/1 | €752 | €806 | +€53 | +7.1% |
| Total equity and liabilities | 10/49 | €119,494 | €81,827 | -€37,667 | -31.5% |
| Equity | 10/15 | €78,366 | €67,830 | -€10,536 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,906 | €47,370 | -€10,536 | -18.2% |
| Amounts payable | 17/49 | €41,128 | €13,997 | -€27,131 | -66.0% |
| Amounts payable within one year | 42/48 | €41,128 | €13,976 | -€27,152 | -66.0% |
| Trade debts | 44 | €35,300 | €5,033 | -€30,267 | -85.7% |
| Suppliers | 440/4 | €35,300 | €5,033 | -€30,267 | -85.7% |
| Taxes, remuneration and social security | 45 | €5,828 | €8,943 | +€3,115 | +53.4% |
| Taxes | 450/3 | €1,655 | €1,374 | -€282 | -17.0% |
| Remuneration and social security | 454/9 | €4,173 | €7,569 | +€3,396 | +81.4% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Remuneration, social security and pensions | 62 | €38,814 | €39,298 | +€484 | +1.2% |
| Other operating charges | 640/8 | €238 | €1,046 | +€808 | +340% |
| Gross operating margin | 9900 | €41,319 | €29,836 | -€11,483 | -27.8% |
| Operating profit (loss) | 9901 | €2,267 | -€10,508 | -€12,774 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,634% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,634% |
| Financial charges | 65/66B | €0 | €34 | +€33 | +14,548% |
| Recurring financial charges | 65 | €0 | €34 | +€33 | +14,548% |
| Profit (loss) for the period before taxes | 9903 | €2,267 | -€10,536 | -€12,803 | |
| Income taxes | 67/77 | €548 | - | -€548 | |
| Profit (loss) for the period | 9904 | €1,719 | -€10,536 | -€12,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,719 | -€10,536 | -€12,255 |
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 17 October 2026 via checked.be.