MULTI DRINKS 36: 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.
MULTI DRINKS 36
Largest movements
- Receivables within one year +€30,556
up €30,556 (+25.8%), from €118,232 to €148,788
of which Trade receivables: +€40,902
- Cash +€22,253
up €22,253 (+2767.8%), from €804 to €23,057
mainly Trade debts (+€57,072) and Tax, wage and social debts (+€19,196)
- Stocks and contracts +€16,525
new in 2023: €16,525
- Deferred charges and accrued income +€6,040
up €6,040 (+294.1%), from €2,054 to €8,094
- Trade debts +€57,072
up €57,072 (+77.3%), from €73,870 to €130,942
- Tax, wage and social debts +€19,196
up €19,196 (+80.1%), from €23,976 to €43,172
of which Taxes: +€12,446
- Profit (loss) carried forward +€2,484
up €2,484 (+38.7%), from €6,418 to €8,902
- Purchases and services -€274,418
no longer reported in 2023 (was €274,418)
- Staff costs +€28,719
up €28,719 (+81.1%), from €35,398 to €64,117
- Gross operating margin +€12,898
up €12,898 (+18.3%), from €70,669 to €83,567
- Taxes -€10,351
down €10,351 (-60.8%), from €17,027 to €6,676
- Other operating charges +€4,099
up €4,099 (+177.8%), from €2,305 to €6,404
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,472 | €201,616 | +€77,144 | +62.0% |
| Fixed assets | 21/28 | €3,382 | €5,152 | +€1,770 | +52.3% |
| Tangible fixed assets | 22/27 | €3,382 | €5,152 | +€1,770 | +52.3% |
| Furniture and vehicles | 24 | €3,382 | €5,152 | +€1,770 | +52.3% |
| Current assets | 29/58 | €121,090 | €196,464 | +€75,374 | +62.2% |
| Stocks and contracts in progress | 3 | - | €16,525 | +€16,525 | |
| Stocks | 30/36 | - | €16,525 | +€16,525 | |
| Amounts receivable within one year | 40/41 | €118,232 | €148,788 | +€30,556 | +25.8% |
| Trade receivables | 40 | €106,401 | €147,303 | +€40,902 | +38.4% |
| Other amounts receivable | 41 | €11,831 | €1,485 | -€10,346 | -87.4% |
| Cash at bank and in hand | 54/58 | €804 | €23,057 | +€22,253 | +2767.8% |
| Deferred charges and accrued income | 490/1 | €2,054 | €8,094 | +€6,040 | +294.1% |
| Total equity and liabilities | 10/49 | €124,472 | €201,616 | +€77,144 | +62.0% |
| Equity | 10/15 | €25,018 | €27,502 | +€2,484 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €6,418 | €8,902 | +€2,484 | +38.7% |
| Amounts payable | 17/49 | €99,454 | €174,114 | +€74,660 | +75.1% |
| Amounts payable within one year | 42/48 | €99,454 | €174,114 | +€74,660 | +75.1% |
| Trade debts | 44 | €73,870 | €130,942 | +€57,072 | +77.3% |
| Suppliers | 440/4 | €73,870 | €130,942 | +€57,072 | +77.3% |
| Taxes, remuneration and social security | 45 | €23,976 | €43,172 | +€19,196 | +80.1% |
| Taxes | 450/3 | €16,647 | €29,093 | +€12,446 | +74.8% |
| Remuneration and social security | 454/9 | €7,329 | €14,079 | +€6,750 | +92.1% |
| Other amounts payable | 47/48 | €1,608 | - | -€1,608 | |
| Goods, raw materials, services and sundry goods | 60/61 | €274,418 | - | -€274,418 | |
| Remuneration, social security and pensions | 62 | €35,398 | €64,117 | +€28,719 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €2,230 | +€1,922 | +624.0% |
| Other operating charges | 640/8 | €2,305 | €6,404 | +€4,099 | +177.8% |
| Gross operating margin | 9900 | €70,669 | €83,567 | +€12,898 | +18.3% |
| Operating profit (loss) | 9901 | €32,658 | €10,816 | -€21,842 | -66.9% |
| Financial income | 75/76B | - | €2,486 | +€2,486 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Non-recurring financial income | 76B | - | €2,478 | +€2,478 | |
| Financial charges | 65/66B | €718 | €4,142 | +€3,424 | +476.9% |
| Recurring financial charges | 65 | €718 | €2,484 | +€1,766 | +246.0% |
| Non-recurring financial charges | 66B | - | €1,658 | +€1,658 | |
| Profit (loss) for the period before taxes | 9903 | €31,940 | €9,160 | -€22,780 | -71.3% |
| Income taxes | 67/77 | €17,027 | €6,676 | -€10,351 | -60.8% |
| Profit (loss) for the period | 9904 | €14,913 | €2,484 | -€12,429 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,913 | €2,484 | -€12,429 | -83.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.