PLUS OULTRE DISTILLERY: 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.
PLUS OULTRE DISTILLERY
Largest movements
- Receivables within one year -€106,602
down €106,602 (-82.3%), from €129,483 to €22,881
of which Trade receivables: -€106,633
- Tangible fixed assets +€93,861
up €93,861 (+109%), from €85,865 to €179,727
of which Plant, machinery and equipment: +€63,306
- Cash -€60,433
down €60,433 (-53.8%), from €112,340 to €51,906
- Stocks and contracts -€28,941
down €28,941 (-6.5%), from €445,615 to €416,674
- Trade debts -€108,514
down €108,514 (-78.9%), from €137,529 to €29,015
- Other debts +€94,920
up €94,920 (+40.5%), from €234,463 to €329,383
- Debts after one year -€39,936
down €39,936 (-47.7%), from €83,642 to €43,706
- Profit (loss) carried forward -€30,459
down €30,459 (-28.4%), from €107,346 to €76,888
- Short-term financial debts -€30,000
down €30,000 (-17.1%), from €175,000 to €145,000
- Gross operating margin +€115,138
up €115,138 (+85.0%), from €135,500 to €250,638
- Other operating charges +€91,504
up €91,504 (+82.3%), from €111,198 to €202,702
- Staff costs +€17,616
up €17,616 (+142%), from €12,383 to €29,999
- Financial charges +€7,355
up €7,355 (+58.0%), from €12,692 to €20,047
- Depreciation +€6,716
up €6,716 (+29.5%), from €22,735 to €29,451
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €790,101 | €687,645 | -€102,456 | -13.0% |
| Fixed assets | 21/28 | €98,899 | €196,184 | +€97,286 | +98.4% |
| Intangible fixed assets | 21 | €11,670 | €15,095 | +€3,424 | +29.3% |
| Tangible fixed assets | 22/27 | €85,865 | €179,727 | +€93,861 | +109% |
| Plant, machinery and equipment | 23 | €1,088 | €64,394 | +€63,306 | +5,820% |
| Furniture and vehicles | 24 | €30,108 | €31,997 | +€1,889 | +6.3% |
| Other tangible fixed assets | 26 | €54,670 | €83,336 | +€28,666 | +52.4% |
| Financial fixed assets | 28 | €1,363 | €1,363 | = | 0.0% |
| Current assets | 29/58 | €691,202 | €491,461 | -€199,741 | -28.9% |
| Stocks and contracts in progress | 3 | €445,615 | €416,674 | -€28,941 | -6.5% |
| Stocks | 30/36 | €445,615 | €416,674 | -€28,941 | -6.5% |
| Amounts receivable within one year | 40/41 | €129,483 | €22,881 | -€106,602 | -82.3% |
| Trade receivables | 40 | €126,395 | €19,762 | -€106,633 | -84.4% |
| Other amounts receivable | 41 | €3,088 | €3,119 | +€31 | +1.0% |
| Cash at bank and in hand | 54/58 | €112,340 | €51,906 | -€60,433 | -53.8% |
| Deferred charges and accrued income | 490/1 | €3,764 | - | -€3,764 | |
| Total equity and liabilities | 10/49 | €790,101 | €687,645 | -€102,456 | -13.0% |
| Equity | 10/15 | €108,446 | €77,988 | -€30,459 | -28.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,346 | €76,888 | -€30,459 | -28.4% |
| Amounts payable | 17/49 | €681,654 | €609,657 | -€71,997 | -10.6% |
| Amounts payable after more than one year | 17 | €83,642 | €43,706 | -€39,936 | -47.7% |
| Financial debts | 170/4 | €83,642 | €43,706 | -€39,936 | -47.7% |
| Amounts payable within one year | 42/48 | €598,013 | €565,952 | -€32,061 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €33,030 | €32,123 | -€907 | -2.7% |
| Financial debts | 43 | €175,000 | €145,000 | -€30,000 | -17.1% |
| Credit institutions | 430/8 | €175,000 | €145,000 | -€30,000 | -17.1% |
| Trade debts | 44 | €137,529 | €29,015 | -€108,514 | -78.9% |
| Suppliers | 440/4 | €137,529 | €29,015 | -€108,514 | -78.9% |
| Taxes, remuneration and social security | 45 | €17,991 | €30,431 | +€12,440 | +69.1% |
| Taxes | 450/3 | €15,241 | €26,517 | +€11,276 | +74.0% |
| Remuneration and social security | 454/9 | €2,749 | €3,914 | +€1,165 | +42.4% |
| Other amounts payable | 47/48 | €234,463 | €329,383 | +€94,920 | +40.5% |
| Remuneration, social security and pensions | 62 | €12,383 | €29,999 | +€17,616 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,735 | €29,451 | +€6,716 | +29.5% |
| Other operating charges | 640/8 | €111,198 | €202,702 | +€91,504 | +82.3% |
| Non-recurring operating charges | 66A | €720 | - | -€720 | |
| Gross operating margin | 9900 | €135,500 | €250,638 | +€115,138 | +85.0% |
| Operating profit (loss) | 9901 | -€11,537 | -€11,515 | +€23 | +0.2% |
| Financial income | 75/76B | €1,881 | €1,103 | -€778 | -41.3% |
| Recurring financial income | 75 | €386 | €1,103 | +€717 | +186% |
| Non-recurring financial income | 76B | €1,495 | - | -€1,495 | |
| Financial charges | 65/66B | €12,692 | €20,047 | +€7,355 | +58.0% |
| Recurring financial charges | 65 | €12,692 | €20,047 | +€7,355 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,348 | -€30,459 | -€8,110 | -36.3% |
| Profit (loss) for the period | 9904 | -€22,348 | -€30,459 | -€8,110 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,348 | -€30,459 | -€8,110 | -36.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.