Expert Drinks.BE: 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.
Expert Drinks.BE
Largest movements
- Stocks and contracts -€221,001
down €221,001 (-57.7%), from €383,043 to €162,042
- Cash -€46,615
down €46,615 (-34.7%), from €134,323 to €87,707
mainly Trade debts (-€192,977) and Other debts (-€119,697)
- Trade debts -€192,977
down €192,977 (-71.1%), from €271,311 to €78,334
- Other debts -€119,697
down €119,697 (-36.6%), from €326,719 to €207,022
- Reserves +€40,000
up €40,000 (+237.2%), from €16,860 to €56,860
of which Distributable reserves: +€40,000
- Contributions +€12,380
up €12,380 (+199.0%), from €6,220 to €18,600
- Tax, wage and social debts -€10,702
down €10,702 (-25.2%), from €42,500 to €31,798
of which Taxes: -€10,752
- Gross operating margin +€42,240
up €42,240 (+100.7%), from €41,959 to €84,199
- Taxes +€23,983
up €23,983 (+386.7%), from €6,201 to €30,185
- Financial charges -€8,110
down €8,110 (-61.2%), from €13,255 to €5,145
- Other operating charges -€3,789
down €3,789 (-69.1%), from €5,485 to €1,696
- Financial income -€2,843
no longer reported in 2024 (was €2,843)
of which Financial income: -€2,843
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 | €717,675 | €452,291 | -€265,383 | -37.0% |
| Fixed assets | 21/28 | €13,959 | €12,398 | -€1,561 | -11.2% |
| Tangible fixed assets | 22/27 | €4,359 | €2,798 | -€1,561 | -35.8% |
| Plant, machinery and equipment | 23 | €233 | - | -€233 | |
| Furniture and vehicles | 24 | €4,126 | €2,798 | -€1,328 | -32.2% |
| Financial fixed assets | 28 | €9,600 | €9,600 | = | 0.0% |
| Current assets | 29/58 | €703,716 | €439,893 | -€263,822 | -37.5% |
| Stocks and contracts in progress | 3 | €383,043 | €162,042 | -€221,001 | -57.7% |
| Stocks | 30/36 | €383,043 | €162,042 | -€221,001 | -57.7% |
| Amounts receivable within one year | 40/41 | €186,350 | €189,491 | +€3,141 | +1.7% |
| Trade receivables | 40 | €123,929 | €171,160 | +€47,231 | +38.1% |
| Other amounts receivable | 41 | €62,421 | €18,331 | -€44,090 | -70.6% |
| Cash at bank and in hand | 54/58 | €134,323 | €87,707 | -€46,615 | -34.7% |
| Deferred charges and accrued income | 490/1 | - | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €717,675 | €452,291 | -€265,383 | -37.0% |
| Equity | 10/15 | €67,761 | €125,753 | +€57,992 | +85.6% |
| Contributions | 10/11 | €6,220 | €18,600 | +€12,380 | +199.0% |
| Reserves | 13 | €16,860 | €56,860 | +€40,000 | +237.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €55,000 | +€40,000 | +266.7% |
| Profit (loss) carried forward | 14 | €44,681 | €50,293 | +€5,612 | +12.6% |
| Amounts payable | 17/49 | €649,914 | €326,539 | -€323,375 | -49.8% |
| Amounts payable within one year | 42/48 | €649,914 | €326,539 | -€323,375 | -49.8% |
| Trade debts | 44 | €271,311 | €78,334 | -€192,977 | -71.1% |
| Suppliers | 440/4 | €271,311 | €78,334 | -€192,977 | -71.1% |
| Advances received on contracts in progress | 46 | €9,384 | €9,384 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €42,500 | €31,798 | -€10,702 | -25.2% |
| Taxes | 450/3 | €42,500 | €31,748 | -€10,752 | -25.3% |
| Remuneration and social security | 454/9 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €326,719 | €207,022 | -€119,697 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,561 | +€142 | +10.0% |
| Other operating charges | 640/8 | €5,485 | €1,696 | -€3,789 | -69.1% |
| Gross operating margin | 9900 | €41,959 | €84,199 | +€42,240 | +100.7% |
| Operating profit (loss) | 9901 | €35,055 | €80,942 | +€45,887 | +130.9% |
| Financial income | 75/76B | €2,843 | - | -€2,843 | |
| Recurring financial income | 75 | €2,843 | - | -€2,843 | |
| Non-recurring financial income | 76B | €2,843 | - | -€2,843 | |
| Financial charges | 65/66B | €13,255 | €5,145 | -€8,110 | -61.2% |
| Recurring financial charges | 65 | €13,255 | €5,145 | -€8,110 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €24,643 | €75,797 | +€51,154 | +207.6% |
| Income taxes | 67/77 | €6,201 | €30,185 | +€23,983 | +386.7% |
| Profit (loss) for the period | 9904 | €18,441 | €45,612 | +€27,171 | +147.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,441 | €45,612 | +€27,171 | +147.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.