DRINKS DELIVERY: 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.
DRINKS DELIVERY
Largest movements
- Cash -€19,963
down €19,963 (-50.6%), from €39,485 to €19,523
mainly Other debts (-€172,073) and Trade debts (-€8,459)
- Receivables within one year -€14,320
no longer reported in 2024 (was €14,320)
of which Trade receivables: -€13,925
- Intangible fixed assets -€5,607
down €5,607 (-32.6%), from €17,175 to €11,568
- Current investments -€5,400
no longer reported in 2024 (was €5,400)
- Other debts -€172,073
down €172,073 (-35.7%), from €482,073 to €310,000
- Profit (loss) carried forward +€126,806
up €126,806 (+25.8%), from -€491,168 to -€364,363
- Trade debts -€8,459
down €8,459 (-76.4%), from €11,069 to €2,610
- Tax, wage and social debts +€8,437
up €8,437 (+1541.7%), from €547 to €8,984
- Other operating income +€141,984
up €141,984 (+158640.9%), from €90 to €142,073
- Services and other goods -€99,971
down €99,971 (-92.0%), from €108,701 to €8,729
- Turnover -€87,515
no longer reported in 2024 (was €87,515)
- Goods and materials -€58,833
no longer reported in 2024 (was €58,833)
of which Purchases: -€57,776
- Other operating charges -€7,281
down €7,281 (-96.0%), from €7,582 to €301
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 | €76,380 | €31,091 | -€45,290 | -59.3% |
| Fixed assets | 21/28 | €17,175 | €11,568 | -€5,607 | -32.6% |
| Intangible fixed assets | 21 | €17,175 | €11,568 | -€5,607 | -32.6% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €59,206 | €19,523 | -€39,683 | -67.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,320 | - | -€14,320 | |
| Trade receivables | 40 | €13,925 | - | -€13,925 | |
| Other amounts receivable | 41 | €395 | - | -€395 | |
| Current investments | 50/53 | €5,400 | - | -€5,400 | |
| Other investments | 51/53 | €5,400 | - | -€5,400 | |
| Cash at bank and in hand | 54/58 | €39,485 | €19,523 | -€19,963 | -50.6% |
| Total equity and liabilities | 10/49 | €76,380 | €31,091 | -€45,290 | -59.3% |
| Equity | 10/15 | -€417,309 | -€290,504 | +€126,806 | +30.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,859 | €11,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€491,168 | -€364,363 | +€126,806 | +25.8% |
| Amounts payable | 17/49 | €493,690 | €321,594 | -€172,095 | -34.9% |
| Amounts payable within one year | 42/48 | €493,690 | €321,594 | -€172,095 | -34.9% |
| Trade debts | 44 | €11,069 | €2,610 | -€8,459 | -76.4% |
| Suppliers | 440/4 | €11,069 | €2,610 | -€8,459 | -76.4% |
| Taxes, remuneration and social security | 45 | €547 | €8,984 | +€8,437 | +1541.7% |
| Taxes | 450/3 | €547 | €8,984 | +€8,437 | +1541.7% |
| Other amounts payable | 47/48 | €482,073 | €310,000 | -€172,073 | -35.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €87,604 | €142,073 | +€54,469 | +62.2% |
| Turnover | 70 | €87,515 | - | -€87,515 | |
| Other operating income | 74 | €90 | €142,073 | +€141,984 | +158640.9% |
| Operating charges | 60/66A | €182,454 | €14,637 | -€167,817 | -92.0% |
| Goods for resale, raw materials and consumables | 60 | €58,833 | - | -€58,833 | |
| Purchases | 600/8 | €57,776 | - | -€57,776 | |
| Change in stocks: decrease (increase) | 609 | €1,057 | - | -€1,057 | |
| Services and other goods | 61 | €108,701 | €8,729 | -€99,971 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,607 | €5,607 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€470 | - | +€470 | |
| Other operating charges | 640/8 | €7,582 | €301 | -€7,281 | -96.0% |
| Non-recurring operating charges | 66A | €2,202 | - | -€2,202 | |
| Operating profit (loss) | 9901 | -€94,850 | €127,436 | +€222,286 | |
| Financial income | 75/76B | €169 | €13 | -€157 | -92.6% |
| Recurring financial income | 75 | €169 | €13 | -€157 | -92.6% |
| Income from financial fixed assets | 750 | - | €13 | +€13 | |
| Income from current assets | 751 | €8 | - | -€8 | |
| Other financial income | 752/9 | €161 | - | -€161 | |
| Financial charges | 65/66B | €1,861 | €639 | -€1,222 | -65.7% |
| Recurring financial charges | 65 | €1,861 | €639 | -€1,222 | -65.7% |
| Debt charges | 650 | €8 | - | -€8 | |
| Other financial charges | 652/9 | €1,853 | €639 | -€1,214 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€96,541 | €126,809 | +€223,351 | |
| Income taxes | 67/77 | €0 | €4 | +€4 | |
| Taxes | 670/3 | €0 | €4 | +€4 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€96,541 | €126,806 | +€223,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€96,541 | €126,806 | +€223,347 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.