MOBILE LIQUOR STORE: 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.
MOBILE LIQUOR STORE
Largest movements
- Stocks and contracts -€66,485
down €66,485 (-8.7%), from €766,350 to €699,865
- Cash -€63,869
down €63,869 (-50.8%), from €125,772 to €61,903
mainly Debts after one year (-€280,407) and Trade debts (-€75,289)
- Tangible fixed assets -€26,847
down €26,847 (-6.4%), from €417,065 to €390,219
of which Land and buildings: -€28,496
- Debts after one year -€280,407
down €280,407 (-55.9%), from €501,717 to €221,310
of which Other amounts payable: -€150,000
- Current portion of long-term debt +€92,969
up €92,969 (+284%), from €32,737 to €125,706
- Other debts +€85,632
up €85,632 (+64.3%), from €133,188 to €218,820
- Trade debts -€75,289
down €75,289 (-17.8%), from €423,727 to €348,438
- Reserves +€17,952
up €17,952 (+7.3%), from €246,725 to €264,678
of which Distributable reserves: +€17,952
- Gross operating margin -€32,620
down €32,620 (-20.4%), from €160,253 to €127,633
- Taxes -€8,570
down €8,570 (-59.2%), from €14,482 to €5,912
- Depreciation -€7,269
down €7,269 (-29.2%), from €24,879 to €17,610
- Staff costs -€6,104
down €6,104 (-10.9%), from €55,774 to €49,670
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,472,087 | €1,311,632 | -€160,455 | -10.9% |
| Fixed assets | 21/28 | €421,839 | €394,993 | -€26,847 | -6.4% |
| Tangible fixed assets | 22/27 | €417,065 | €390,219 | -€26,847 | -6.4% |
| Land and buildings | 22 | €416,787 | €388,291 | -€28,496 | -6.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €278 | €1,928 | +€1,650 | +593% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €4,774 | €4,774 | = | 0.0% |
| Current assets | 29/58 | €1,050,247 | €916,639 | -€133,608 | -12.7% |
| Stocks and contracts in progress | 3 | €766,350 | €699,865 | -€66,485 | -8.7% |
| Stocks | 30/36 | €766,350 | €699,865 | -€66,485 | -8.7% |
| Amounts receivable within one year | 40/41 | €156,676 | €154,337 | -€2,339 | -1.5% |
| Trade receivables | 40 | €139,667 | €134,732 | -€4,935 | -3.5% |
| Other amounts receivable | 41 | €17,010 | €19,606 | +€2,596 | +15.3% |
| Cash at bank and in hand | 54/58 | €125,772 | €61,903 | -€63,869 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,449 | €535 | -€914 | -63.1% |
| Total equity and liabilities | 10/49 | €1,472,087 | €1,311,632 | -€160,455 | -10.9% |
| Equity | 10/15 | €353,798 | €371,750 | +€17,952 | +5.1% |
| Contributions | 10/11 | €107,072 | €107,072 | = | 0.0% |
| Reserves | 13 | €246,725 | €264,678 | +€17,952 | +7.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,257 | €16,257 | = | 0.0% |
| Distributable reserves | 133 | €228,609 | €246,561 | +€17,952 | +7.9% |
| Amounts payable | 17/49 | €1,118,289 | €939,882 | -€178,407 | -16.0% |
| Amounts payable after more than one year | 17 | €501,717 | €221,310 | -€280,407 | -55.9% |
| Financial debts | 170/4 | €351,717 | €221,310 | -€130,407 | -37.1% |
| Other amounts payable | 178/9 | €150,000 | - | -€150,000 | |
| Amounts payable within one year | 42/48 | €616,572 | €718,572 | +€102,000 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €32,737 | €125,706 | +€92,969 | +284% |
| Trade debts | 44 | €423,727 | €348,438 | -€75,289 | -17.8% |
| Suppliers | 440/4 | €423,727 | €348,438 | -€75,289 | -17.8% |
| Taxes, remuneration and social security | 45 | €26,921 | €25,608 | -€1,312 | -4.9% |
| Taxes | 450/3 | €15,579 | €11,704 | -€3,875 | -24.9% |
| Remuneration and social security | 454/9 | €11,342 | €13,904 | +€2,563 | +22.6% |
| Other amounts payable | 47/48 | €133,188 | €218,820 | +€85,632 | +64.3% |
| Remuneration, social security and pensions | 62 | €55,774 | €49,670 | -€6,104 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,879 | €17,610 | -€7,269 | -29.2% |
| Other operating charges | 640/8 | €7,389 | €7,422 | +€33 | +0.4% |
| Non-recurring operating charges | 66A | - | €11,150 | +€11,150 | |
| Gross operating margin | 9900 | €160,253 | €127,633 | -€32,620 | -20.4% |
| Operating profit (loss) | 9901 | €72,210 | €41,780 | -€30,430 | -42.1% |
| Financial income | 75/76B | €286 | €19 | -€267 | -93.4% |
| Recurring financial income | 75 | €286 | €19 | -€267 | -93.4% |
| Financial charges | 65/66B | €19,401 | €17,935 | -€1,466 | -7.6% |
| Recurring financial charges | 65 | €19,401 | €17,935 | -€1,466 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €53,096 | €23,865 | -€29,231 | -55.1% |
| Income taxes | 67/77 | €14,482 | €5,912 | -€8,570 | -59.2% |
| Profit (loss) for the period | 9904 | €38,614 | €17,952 | -€20,661 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,614 | €17,952 | -€20,661 | -53.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.