ND DRINK: 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.
ND DRINK
Largest movements
- Receivables within one year +€24,947
up €24,947 (+2880.7%), from €866 to €25,813
- Debts within one year +€32,801
up €32,801 (+68335.4%), from €48 to €32,849
- Profit (loss) carried forward -€8,054
down €8,054 (-175.8%), from -€4,582 to -€12,636
- Gross operating margin +€27,176
up €27,176, from -€4,385 to €22,791
From the 2018 result to the 2019 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 | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,666 | €26,413 | +€24,747 | +1485.4% |
| Formation expenses | 20 | €800 | €600 | -€200 | -25.0% |
| Current assets | 29/58 | €866 | €25,813 | +€24,947 | +2880.7% |
| Amounts receivable within one year | 40/41 | €866 | €25,813 | +€24,947 | +2880.7% |
| Total equity and liabilities | 10/49 | €1,666 | €26,413 | +€24,747 | +1485.4% |
| Equity | 10/15 | €1,618 | -€6,436 | -€8,054 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,582 | -€12,636 | -€8,054 | -175.8% |
| Amounts payable | 17/49 | €48 | €32,849 | +€32,801 | +68335.4% |
| Amounts payable within one year | 42/48 | €48 | €32,849 | +€32,801 | +68335.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Gross operating margin | 9900 | -€4,385 | €22,791 | +€27,176 | |
| Operating profit (loss) | 9901 | -€4,585 | -€8,058 | -€3,473 | -75.7% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,582 | -€8,054 | -€3,472 | -75.8% |
| Profit (loss) for the period | 9904 | -€4,582 | -€8,054 | -€3,472 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,582 | -€8,054 | -€3,472 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.