OLD BACCHUS: 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.
OLD BACCHUS
Largest movements
- Cash +€4,238
up €4,238 (+185%), from €2,294 to €6,532
mainly Other debts (+€9,542) and Short-term financial debts (+€7,898)
- Tangible fixed assets -€3,718
down €3,718 (-23.3%), from €15,938 to €12,220
- Receivables within one year +€2,649
up €2,649 (+9.5%), from €28,005 to €30,655
of which Trade receivables: +€2,313
- Stocks and contracts +€1,830
up €1,830 (+4.5%), from €40,641 to €42,471
- Tax, wage and social debts -€12,824
down €12,824 (-72.5%), from €17,690 to €4,866
of which Taxes: -€11,041
- Other debts +€9,542
up €9,542 (+2,083%), from €458 to €10,000
- Short-term financial debts +€7,898
up €7,898 (+301%), from €2,621 to €10,519
- Profit (loss) carried forward -€4,741
down €4,741 (-18.1%), from -€26,231 to -€30,972
- Trade debts +€4,037
up €4,037 (+26.8%), from €15,058 to €19,095
- Gross operating margin +€24,010
up €24,010 (+115%), from €20,883 to €44,893
- Taxes +€2,040
new in 2024: €2,040
- Staff costs +€1,015
up €1,015 (+2.8%), from €36,531 to €37,545
- Depreciation -€580
down €580 (-7.5%), from €7,776 to €7,196
- Financial charges +€465
up €465 (+46.9%), from €992 to €1,457
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 | €86,918 | €91,917 | +€4,999 | +5.8% |
| Fixed assets | 21/28 | €15,938 | €12,220 | -€3,718 | -23.3% |
| Tangible fixed assets | 22/27 | €15,938 | €12,220 | -€3,718 | -23.3% |
| Plant, machinery and equipment | 23 | €15,938 | €12,220 | -€3,718 | -23.3% |
| Current assets | 29/58 | €70,980 | €79,697 | +€8,717 | +12.3% |
| Stocks and contracts in progress | 3 | €40,641 | €42,471 | +€1,830 | +4.5% |
| Stocks | 30/36 | €40,641 | €42,471 | +€1,830 | +4.5% |
| Amounts receivable within one year | 40/41 | €28,005 | €30,655 | +€2,649 | +9.5% |
| Trade receivables | 40 | €12,965 | €15,277 | +€2,313 | +17.8% |
| Other amounts receivable | 41 | €15,041 | €15,377 | +€336 | +2.2% |
| Cash at bank and in hand | 54/58 | €2,294 | €6,532 | +€4,238 | +185% |
| Deferred charges and accrued income | 490/1 | €40 | €40 | = | 0.0% |
| Total equity and liabilities | 10/49 | €86,918 | €91,917 | +€4,999 | +5.8% |
| Equity | 10/15 | €51,092 | €46,350 | -€4,741 | -9.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €58,730 | €58,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €56,871 | €58,730 | +€1,859 | +3.3% |
| Profit (loss) carried forward | 14 | -€26,231 | -€30,972 | -€4,741 | -18.1% |
| Amounts payable | 17/49 | €35,827 | €45,567 | +€9,740 | +27.2% |
| Amounts payable within one year | 42/48 | €35,827 | €44,480 | +€8,653 | +24.2% |
| Financial debts | 43 | €2,621 | €10,519 | +€7,898 | +301% |
| Credit institutions | 430/8 | €2,621 | €10,519 | +€7,898 | +301% |
| Trade debts | 44 | €15,058 | €19,095 | +€4,037 | +26.8% |
| Suppliers | 440/4 | €15,058 | €19,095 | +€4,037 | +26.8% |
| Taxes, remuneration and social security | 45 | €17,690 | €4,866 | -€12,824 | -72.5% |
| Taxes | 450/3 | €11,041 | - | -€11,041 | |
| Remuneration and social security | 454/9 | €6,649 | €4,866 | -€1,784 | -26.8% |
| Other amounts payable | 47/48 | €458 | €10,000 | +€9,542 | +2,083% |
| Accrued charges and deferred income | 492/3 | - | €1,087 | +€1,087 | |
| Remuneration, social security and pensions | 62 | €36,531 | €37,545 | +€1,015 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,776 | €7,196 | -€580 | -7.5% |
| Other operating charges | 640/8 | €1,815 | €1,396 | -€419 | -23.1% |
| Gross operating margin | 9900 | €20,883 | €44,893 | +€24,010 | +115% |
| Operating profit (loss) | 9901 | -€25,239 | -€1,245 | +€23,994 | +95.1% |
| Financial charges | 65/66B | €992 | €1,457 | +€465 | +46.9% |
| Recurring financial charges | 65 | €992 | €1,457 | +€465 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,231 | -€2,702 | +€23,529 | +89.7% |
| Income taxes | 67/77 | - | €2,040 | +€2,040 | |
| Profit (loss) for the period | 9904 | -€26,231 | -€4,741 | +€21,489 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,231 | -€4,741 | +€21,489 | +81.9% |
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 19 October 2026 via checked.be.