Midi Drinks: 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.
Midi Drinks
Largest movements
- Stocks and contracts +€15,590
up €15,590 (+41.4%), from €37,646 to €53,235
- Tangible fixed assets +€14,559
up €14,559 (+49.0%), from €29,693 to €44,251
of which Other tangible fixed assets: +€15,157
- Deferred charges and accrued income +€6,316
up €6,316 (+433.6%), from €1,457 to €7,773
- Receivables within one year -€4,882
down €4,882 (-32.5%), from €15,008 to €10,126
of which Trade receivables: -€5,751
- Intangible fixed assets -€4,234
down €4,234 (-44.9%), from €9,431 to €5,197
- Trade debts +€27,661
up €27,661 (+183.5%), from €15,075 to €42,736
- Profit (loss) carried forward -€24,513
down €24,513 (-52.2%), from -€46,932 to -€71,445
- Debts after one year +€17,143
up €17,143 (+87.6%), from €19,580 to €36,723
- Short-term financial debts +€11,957
up €11,957 (+686.6%), from €1,742 to €13,698
- Advances received -€6,553
down €6,553 (-100.0%), from €6,553 to €0
- Gross operating margin -€24,934
down €24,934, from €22,809 to -€2,125
- Financial charges +€1,666
up €1,666 (+51.6%), from €3,227 to €4,894
- Depreciation -€1,347
down €1,347 (-10.7%), from €12,586 to €11,239
- Other operating charges -€1,219
down €1,219 (-18.6%), from €6,545 to €5,326
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,235 | €125,583 | +€30,348 | +31.9% |
| Fixed assets | 21/28 | €41,124 | €54,449 | +€13,325 | +32.4% |
| Intangible fixed assets | 21 | €9,431 | €5,197 | -€4,234 | -44.9% |
| Tangible fixed assets | 22/27 | €29,693 | €44,251 | +€14,559 | +49.0% |
| Plant, machinery and equipment | 23 | €1,840 | €769 | -€1,070 | -58.2% |
| Furniture and vehicles | 24 | €27,853 | €28,325 | +€472 | +1.7% |
| Other tangible fixed assets | 26 | - | €15,157 | +€15,157 | |
| Financial fixed assets | 28 | €2,000 | €5,000 | +€3,000 | +150.0% |
| Current assets | 29/58 | €54,111 | €71,134 | +€17,024 | +31.5% |
| Stocks and contracts in progress | 3 | €37,646 | €53,235 | +€15,590 | +41.4% |
| Stocks | 30/36 | €37,646 | €53,235 | +€15,590 | +41.4% |
| Amounts receivable within one year | 40/41 | €15,008 | €10,126 | -€4,882 | -32.5% |
| Trade receivables | 40 | €14,650 | €8,898 | -€5,751 | -39.3% |
| Other amounts receivable | 41 | €358 | €1,227 | +€869 | +242.4% |
| Deferred charges and accrued income | 490/1 | €1,457 | €7,773 | +€6,316 | +433.6% |
| Total equity and liabilities | 10/49 | €95,235 | €125,583 | +€30,348 | +31.9% |
| Equity | 10/15 | €8,068 | -€16,445 | -€24,513 | |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,932 | -€71,445 | -€24,513 | -52.2% |
| Amounts payable | 17/49 | €87,167 | €142,028 | +€54,861 | +62.9% |
| Amounts payable after more than one year | 17 | €19,580 | €36,723 | +€17,143 | +87.6% |
| Financial debts | 170/4 | €19,580 | €36,723 | +€17,143 | +87.6% |
| Amounts payable within one year | 42/48 | €67,587 | €105,306 | +€37,719 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €9,626 | €10,780 | +€1,153 | +12.0% |
| Financial debts | 43 | €1,742 | €13,698 | +€11,957 | +686.6% |
| Credit institutions | 430/8 | €1,742 | €13,698 | +€11,957 | +686.6% |
| Trade debts | 44 | €15,075 | €42,736 | +€27,661 | +183.5% |
| Suppliers | 440/4 | €15,075 | €42,736 | +€27,661 | +183.5% |
| Advances received on contracts in progress | 46 | €6,553 | €0 | -€6,553 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,125 | €3,921 | -€204 | -4.9% |
| Taxes | 450/3 | €4,125 | €3,921 | -€204 | -4.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,466 | €34,171 | +€3,705 | +12.2% |
| Non-recurring operating income | 76A | - | €430 | +€430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,586 | €11,239 | -€1,347 | -10.7% |
| Other operating charges | 640/8 | €6,545 | €5,326 | -€1,219 | -18.6% |
| Non-recurring operating charges | 66A | - | €997 | +€997 | |
| Gross operating margin | 9900 | €22,809 | -€2,125 | -€24,934 | |
| Operating profit (loss) | 9901 | €3,678 | -€19,686 | -€23,364 | |
| Financial income | 75/76B | €10 | €194 | +€183 | +1784.1% |
| Recurring financial income | 75 | €10 | €194 | +€183 | +1784.1% |
| Financial charges | 65/66B | €3,227 | €4,894 | +€1,666 | +51.6% |
| Recurring financial charges | 65 | €3,227 | €4,894 | +€1,666 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €461 | -€24,386 | -€24,847 | |
| Income taxes | 67/77 | €197 | €127 | -€70 | -35.7% |
| Profit (loss) for the period | 9904 | €264 | -€24,513 | -€24,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €264 | -€24,513 | -€24,777 |
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 29 September 2026 via checked.be.