ORGANIC SPIRITS: 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.
ORGANIC SPIRITS
Largest movements
- Receivables within one year -€2,858
down €2,858 (-59.3%), from €4,823 to €1,965
of which Other amounts receivable: -€2,857
- Stocks and contracts -€1,224
down €1,224 (-6.2%), from €19,789 to €18,565
- Cash +€630
up €630 (+86.0%), from €733 to €1,363
mainly Receivables within one year (+€2,858) and Stocks and contracts (+€1,224)
- Profit (loss) carried forward -€2,659
down €2,659 (-12.2%), from -€21,792 to -€24,451
- Other debts -€1,015
down €1,015 (-3.8%), from €26,926 to €25,911
- Gross operating margin +€2,249
up €2,249 (+53.7%), from -€4,185 to -€1,936
- Depreciation -€810
down €810 (-76.7%), from €1,056 to €246
- Write-downs +€297
new in 2025: €297
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.
Cash bridge derived
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 | €25,659 | €21,961 | -€3,698 | -14.4% |
| Fixed assets | 21/28 | €315 | €69 | -€246 | -78.1% |
| Intangible fixed assets | 21 | €315 | €69 | -€246 | -78.1% |
| Current assets | 29/58 | €25,344 | €21,892 | -€3,452 | -13.6% |
| Stocks and contracts in progress | 3 | €19,789 | €18,565 | -€1,224 | -6.2% |
| Stocks | 30/36 | €19,789 | €18,565 | -€1,224 | -6.2% |
| Amounts receivable within one year | 40/41 | €4,823 | €1,965 | -€2,858 | -59.3% |
| Trade receivables | 40 | €1,770 | €1,769 | -€1 | -0.1% |
| Other amounts receivable | 41 | €3,053 | €196 | -€2,857 | -93.6% |
| Cash at bank and in hand | 54/58 | €733 | €1,363 | +€630 | +86.0% |
| Total equity and liabilities | 10/49 | €25,659 | €21,961 | -€3,698 | -14.4% |
| Equity | 10/15 | -€3,192 | -€5,851 | -€2,659 | -83.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,792 | -€24,451 | -€2,659 | -12.2% |
| Amounts payable | 17/49 | €28,851 | €27,812 | -€1,039 | -3.6% |
| Amounts payable within one year | 42/48 | €28,851 | €27,812 | -€1,039 | -3.6% |
| Trade debts | 44 | €1,925 | €1,902 | -€23 | -1.2% |
| Suppliers | 440/4 | €1,925 | €1,902 | -€23 | -1.2% |
| Other amounts payable | 47/48 | €26,926 | €25,911 | -€1,015 | -3.8% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,056 | €246 | -€810 | -76.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €297 | +€297 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€4,185 | -€1,936 | +€2,249 | +53.7% |
| Operating profit (loss) | 9901 | -€5,241 | -€2,479 | +€2,762 | +52.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €204 | €180 | -€24 | -11.7% |
| Recurring financial charges | 65 | €201 | €180 | -€21 | -10.4% |
| Non-recurring financial charges | 66B | €3 | €0 | -€3 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,441 | -€2,659 | +€2,782 | +51.1% |
| Profit (loss) for the period | 9904 | -€5,441 | -€2,659 | +€2,782 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,441 | -€2,659 | +€2,782 | +51.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.