Right Spirits BE: 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.
Right Spirits BE
Largest movements
- Intangible fixed assets -€35,953
down €35,953 (-65.4%), from €54,952 to €18,999
- Receivables within one year -€9,332
down €9,332 (-12.6%), from €73,918 to €64,586
- Trade debts -€49,464
down €49,464 (-64.9%), from €76,214 to €26,750
- Profit (loss) carried forward +€10,747
up €10,747 (+12.7%), from -€84,759 to -€74,012
- Other debts -€4,600
no longer reported in 2024 (was €4,600)
- Tax, wage and social debts -€1,576
down €1,576 (-1.3%), from €117,235 to €115,659
- Gross operating margin +€23,083
up €23,083 (+85.5%), from €27,004 to €50,087
- Financial income +€2,009
up €2,009 (+577.9%), from €348 to €2,356
- Depreciation -€1,078
down €1,078 (-2.9%), from €37,239 to €36,161
- Other operating charges +€813
up €813 (+746.2%), from €109 to €922
- Financial charges +€594
up €594 (+14.8%), from €4,020 to €4,613
of which Financial charges: +€3,217
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.
Cash bridge derived
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 | €131,290 | €86,397 | -€44,893 | -34.2% |
| Fixed assets | 21/28 | €55,159 | €18,999 | -€36,161 | -65.6% |
| Intangible fixed assets | 21 | €54,952 | €18,999 | -€35,953 | -65.4% |
| Tangible fixed assets | 22/27 | €208 | - | -€208 | |
| Furniture and vehicles | 24 | €208 | - | -€208 | |
| Current assets | 29/58 | €76,131 | €67,398 | -€8,733 | -11.5% |
| Amounts receivable within one year | 40/41 | €73,918 | €64,586 | -€9,332 | -12.6% |
| Trade receivables | 40 | €73,918 | €64,586 | -€9,332 | -12.6% |
| Cash at bank and in hand | 54/58 | €1,968 | €2,812 | +€844 | +42.9% |
| Deferred charges and accrued income | 490/1 | €245 | - | -€245 | |
| Total equity and liabilities | 10/49 | €131,290 | €86,397 | -€44,893 | -34.2% |
| Equity | 10/15 | -€66,759 | -€56,012 | +€10,747 | +16.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,759 | -€74,012 | +€10,747 | +12.7% |
| Amounts payable | 17/49 | €198,050 | €142,409 | -€55,640 | -28.1% |
| Amounts payable within one year | 42/48 | €198,050 | €142,409 | -€55,640 | -28.1% |
| Trade debts | 44 | €76,214 | €26,750 | -€49,464 | -64.9% |
| Suppliers | 440/4 | €76,214 | €26,750 | -€49,464 | -64.9% |
| Taxes, remuneration and social security | 45 | €117,235 | €115,659 | -€1,576 | -1.3% |
| Taxes | 450/3 | €117,235 | €115,659 | -€1,576 | -1.3% |
| Other amounts payable | 47/48 | €4,600 | - | -€4,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,239 | €36,161 | -€1,078 | -2.9% |
| Other operating charges | 640/8 | €109 | €922 | +€813 | +746.2% |
| Gross operating margin | 9900 | €27,004 | €50,087 | +€23,083 | +85.5% |
| Operating profit (loss) | 9901 | -€10,344 | €13,004 | +€23,348 | |
| Financial income | 75/76B | €348 | €2,356 | +€2,009 | +577.9% |
| Recurring financial income | 75 | €348 | €2,356 | +€2,009 | +577.9% |
| Financial charges | 65/66B | €4,020 | €4,613 | +€594 | +14.8% |
| Recurring financial charges | 65 | €1,397 | €4,613 | +€3,217 | +230.3% |
| Non-recurring financial charges | 66B | €2,623 | - | -€2,623 | |
| Profit (loss) for the period before taxes | 9903 | -€14,016 | €10,747 | +€24,763 | |
| Profit (loss) for the period | 9904 | -€14,016 | €10,747 | +€24,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,016 | €10,747 | +€24,763 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.