HOLDINGS DRINKS: 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.
HOLDINGS DRINKS
Largest movements
- Stocks and contracts -€35,254
down €35,254 (-61.9%), from €56,948 to €21,694
- Cash -€5,261
down €5,261 (-61.6%), from €8,548 to €3,287
mainly Other debts (-€34,656) and Tax, wage and social debts (-€13,854)
- Receivables within one year -€5,001
down €5,001 (-89.1%), from €5,612 to €611
of which Trade receivables: -€3,183
- Other debts -€34,656
down €34,656 (-84.6%), from €40,940 to €6,284
- Tax, wage and social debts -€13,854
no longer reported in 2024 (was €13,854)
of which Remuneration and social security: -€11,234
- Profit (loss) carried forward +€2,584
up €2,584, from -€364 to €2,219
- Purchases and services +€45,181
up €45,181 (+56.2%), from €80,360 to €125,540
- Turnover +€37,077
up €37,077 (+40.1%), from €92,380 to €129,456
- Staff costs -€13,568
no longer reported in 2024 (was €13,568)
- Gross operating margin -€8,104
down €8,104 (-67.4%), from €12,020 to €3,916
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 | €73,333 | €27,816 | -€45,516 | -62.1% |
| Fixed assets | 21/28 | €2,225 | €2,225 | = | 0.0% |
| Financial fixed assets | 28 | €2,225 | €2,225 | = | 0.0% |
| Current assets | 29/58 | €71,108 | €25,591 | -€45,516 | -64.0% |
| Stocks and contracts in progress | 3 | €56,948 | €21,694 | -€35,254 | -61.9% |
| Stocks | 30/36 | €56,948 | €21,694 | -€35,254 | -61.9% |
| Amounts receivable within one year | 40/41 | €5,612 | €611 | -€5,001 | -89.1% |
| Trade receivables | 40 | €3,183 | - | -€3,183 | |
| Other amounts receivable | 41 | €2,429 | €611 | -€1,818 | -74.8% |
| Cash at bank and in hand | 54/58 | €8,548 | €3,287 | -€5,261 | -61.6% |
| Total equity and liabilities | 10/49 | €73,333 | €27,816 | -€45,516 | -62.1% |
| Equity | 10/15 | €18,236 | €20,819 | +€2,584 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€364 | €2,219 | +€2,584 | |
| Amounts payable | 17/49 | €55,097 | €6,997 | -€48,100 | -87.3% |
| Amounts payable within one year | 42/48 | €55,097 | €6,997 | -€48,100 | -87.3% |
| Trade debts | 44 | €303 | €712 | +€410 | +135% |
| Suppliers | 440/4 | €303 | €712 | +€410 | +135% |
| Taxes, remuneration and social security | 45 | €13,854 | - | -€13,854 | |
| Taxes | 450/3 | €2,620 | - | -€2,620 | |
| Remuneration and social security | 454/9 | €11,234 | - | -€11,234 | |
| Other amounts payable | 47/48 | €40,940 | €6,284 | -€34,656 | -84.6% |
| Turnover | 70 | €92,380 | €129,456 | +€37,077 | +40.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,360 | €125,540 | +€45,181 | +56.2% |
| Remuneration, social security and pensions | 62 | €13,568 | - | -€13,568 | |
| Other operating charges | 640/8 | €1,162 | €1,369 | +€207 | +17.8% |
| Gross operating margin | 9900 | €12,020 | €3,916 | -€8,104 | -67.4% |
| Operating profit (loss) | 9901 | -€2,710 | €2,547 | +€5,257 | |
| Financial income | 75/76B | - | €244 | +€244 | |
| Recurring financial income | 75 | - | €244 | +€244 | |
| Financial charges | 65/66B | €536 | €207 | -€329 | -61.4% |
| Recurring financial charges | 65 | €249 | €207 | -€42 | -16.9% |
| Non-recurring financial charges | 66B | €287 | €0 | -€287 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,247 | €2,584 | +€5,830 | |
| Income taxes | 67/77 | €710 | - | -€710 | |
| Profit (loss) for the period | 9904 | -€3,957 | €2,584 | +€6,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,957 | €2,584 | +€6,540 |
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 28 October 2026 via checked.be.