DRINKS LOGISTICS: 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.
What changed
DRINKS LOGISTICS
NACE 52.100, Warehousing and storage
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€107,622
2023 · -€14,536-€93,086
Equity
-€1.1m
2023 · -€971,121-€107,622
Cash
€2,943
2023 · €9,827-€6,883
Balance sheet total
€1.5m
2023 · €1.9m-€411,520
Largest movements
Assets
- Tangible fixed assets -€213,611
down €213,611 (-30.7%), from €696,396 to €482,785
of which Leasing and similar rights: -€175,951
- Receivables within one year -€187,118
down €187,118 (-17.2%), from €1.1m to €902,937
of which Trade receivables: -€242,817
Equity and liabilities
- Other debts -€382,557
down €382,557 (-14.7%), from €2.6m to €2.2m
- Tax, wage and social debts +€114,971
up €114,971 (+63.0%), from €182,464 to €297,435
of which Taxes: +€140,434
- Profit (loss) carried forward -€107,622
down €107,622 (-10.4%), from -€1.0m to -€1.1m
- Advances received -€27,105
no longer reported in 2024 (was €27,105)
Income statement
- Other operating income -€114,724
down €114,724 (-24.7%), from €465,294 to €350,570
- Turnover -€69,327
down €69,327 (-5.0%), from €1.4m to €1.3m
- Services and other goods -€53,963
down €53,963 (-13.5%), from €400,672 to €346,709
- Staff costs -€45,833
down €45,833 (-4.4%), from €1.0m to €1.0m
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.
Result 2023
-€14,536
Turnover
-€69,327
Other operating income
-€114,724
Goods and materials
+€13,003
Services and other goods
+€53,963
Staff costs
+€45,833
Depreciation
-€9,363
Other operating charges
-€6,202
Other operating items
-€8,012
Financial income
+€4
Financial charges
+€1,742
Taxes
-€3
Result 2024
-€107,622
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.
From operations
-€6,883
Investment
€0
Financing
€0
Cash 2023
€9,827
From operations (derived)
-€6,883
Net result for the year
-€107,622
Depreciation
+€213,611
Stocks and contracts
+€8,219
Receivables within one year
+€187,118
Deferred charges and accrued income
-€4,312
Trade debts
-€9,429
Tax, wage and social debts
+€114,971
Advances received
-€27,105
Other debts
-€382,557
Accrued charges and deferred income
+€222
Cash 2024
€2,943
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,883,071 | €1,471,551 | -€411,520 | -21.9% |
| Fixed assets | 21/28 | €760,896 | €547,285 | -€213,611 | -28.1% |
| Tangible fixed assets | 22/27 | €696,396 | €482,785 | -€213,611 | -30.7% |
| Furniture and vehicles | 24 | €49,637 | €14,953 | -€34,684 | -69.9% |
| Leasing and similar rights | 25 | €630,630 | €454,679 | -€175,951 | -27.9% |
| Other tangible fixed assets | 26 | €16,129 | €13,153 | -€2,976 | -18.5% |
| Financial fixed assets | 28 | €64,500 | €64,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €64,500 | €64,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €64,500 | €64,500 | = | 0.0% |
| Current assets | 29/58 | €1,122,175 | €924,266 | -€197,909 | -17.6% |
| Stocks and contracts in progress | 3 | €17,615 | €9,396 | -€8,219 | -46.7% |
| Stocks | 30/36 | €17,615 | €9,396 | -€8,219 | -46.7% |
| Raw materials and consumables | 30/31 | €17,615 | €9,396 | -€8,219 | -46.7% |
| Amounts receivable within one year | 40/41 | €1,090,056 | €902,937 | -€187,118 | -17.2% |
| Trade receivables | 40 | €1,088,264 | €845,447 | -€242,817 | -22.3% |
| Other amounts receivable | 41 | €1,792 | €57,491 | +€55,699 | +3108.2% |
| Cash at bank and in hand | 54/58 | €9,827 | €2,943 | -€6,883 | -70.0% |
| Deferred charges and accrued income | 490/1 | €4,678 | €8,990 | +€4,312 | +92.2% |
| Total equity and liabilities | 10/49 | €1,883,071 | €1,471,551 | -€411,520 | -21.9% |
| Equity | 10/15 | -€971,121 | -€1,078,743 | -€107,622 | -11.1% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,039,321 | -€1,146,943 | -€107,622 | -10.4% |
| Amounts payable | 17/49 | €2,854,192 | €2,550,294 | -€303,897 | -10.6% |
| Amounts payable within one year | 42/48 | €2,854,157 | €2,550,037 | -€304,120 | -10.7% |
| Trade debts | 44 | €44,482 | €35,053 | -€9,429 | -21.2% |
| Suppliers | 440/4 | €44,482 | €35,053 | -€9,429 | -21.2% |
| Advances received on contracts in progress | 46 | €27,105 | - | -€27,105 | |
| Taxes, remuneration and social security | 45 | €182,464 | €297,435 | +€114,971 | +63.0% |
| Taxes | 450/3 | €39,932 | €180,366 | +€140,434 | +351.7% |
| Remuneration and social security | 454/9 | €142,532 | €117,069 | -€25,463 | -17.9% |
| Other amounts payable | 47/48 | €2,600,105 | €2,217,548 | -€382,557 | -14.7% |
| Accrued charges and deferred income | 492/3 | €35 | €258 | +€222 | +628.9% |
| Operating income | 70/76A | €1,859,935 | €1,667,254 | -€192,681 | -10.4% |
| Turnover | 70 | €1,385,184 | €1,315,857 | -€69,327 | -5.0% |
| Other operating income | 74 | €465,294 | €350,570 | -€114,724 | -24.7% |
| Non-recurring operating income | 76A | €9,457 | €826 | -€8,630 | -91.3% |
| Operating charges | 60/66A | €1,867,938 | €1,770,085 | -€97,853 | -5.2% |
| Goods for resale, raw materials and consumables | 60 | €120,978 | €107,975 | -€13,003 | -10.7% |
| Purchases | 600/8 | €132,946 | €99,756 | -€33,191 | -25.0% |
| Change in stocks: decrease (increase) | 609 | -€11,968 | €8,219 | +€20,187 | |
| Services and other goods | 61 | €400,672 | €346,709 | -€53,963 | -13.5% |
| Remuneration, social security and pensions | 62 | €1,048,367 | €1,002,534 | -€45,833 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,248 | €213,611 | +€9,363 | +4.6% |
| Other operating charges | 640/8 | €92,796 | €98,997 | +€6,202 | +6.7% |
| Non-recurring operating charges | 66A | €877 | €259 | -€618 | -70.5% |
| Operating profit (loss) | 9901 | -€8,003 | -€102,831 | -€94,828 | -1184.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Other financial income | 752/9 | - | €4 | +€4 | |
| Financial charges | 65/66B | €6,400 | €4,659 | -€1,742 | -27.2% |
| Recurring financial charges | 65 | €6,400 | €4,659 | -€1,742 | -27.2% |
| Debt charges | 650 | €3,406 | €1,559 | -€1,847 | -54.2% |
| Other financial charges | 652/9 | €2,995 | €3,100 | +€105 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,403 | -€107,486 | -€93,083 | -646.3% |
| Income taxes | 67/77 | €133 | €136 | +€3 | +2.4% |
| Taxes | 670/3 | €133 | €136 | +€3 | +2.4% |
| Profit (loss) for the period | 9904 | -€14,536 | -€107,622 | -€93,086 | -640.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,536 | -€107,622 | -€93,086 | -640.4% |
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 7 October 2026 via checked.be.