SPIRITS & LIQUORS C°: what changed
SPIRITS & LIQUORS C°
Largest movements
- Receivables within one year -€4,533
down €4,533 (-32.2%), from €14,066 to €9,533
of which Trade receivables: -€4,983
- Deferred charges and accrued income -€2,092
down €2,092 (-84.7%), from €2,469 to €377
- Tangible fixed assets -€792
down €792 (-7.9%), from €10,049 to €9,257
of which Furniture and vehicles: -€496
- Trade debts -€7,668
down €7,668 (-31.0%), from €24,768 to €17,100
- Tax, wage and social debts +€1,971
up €1,971 (+248%), from €794 to €2,765
- Profit (loss) carried forward +€1,608
up €1,608 (+3.6%), from -€44,943 to -€43,336
- Current portion of long-term debt -€1,124
no longer reported in 2025 (was €1,124)
- Short-term financial debts -€885
down €885 (-9.2%), from €9,630 to €8,745
- Gross operating margin +€10,130
up €10,130, from -€4,844 to €5,286
- Other operating charges -€808
down €808 (-81.3%), from €994 to €186
- Depreciation -€441
down €441 (-17.6%), from €2,504 to €2,063
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,584 | €19,167 | -€7,417 | -27.9% |
| Fixed assets | 21/28 | €10,049 | €9,257 | -€792 | -7.9% |
| Tangible fixed assets | 22/27 | €10,049 | €9,257 | -€792 | -7.9% |
| Plant, machinery and equipment | 23 | €9,167 | €8,870 | -€297 | -3.2% |
| Furniture and vehicles | 24 | €883 | €387 | -€496 | -56.2% |
| Current assets | 29/58 | €16,535 | €9,910 | -€6,624 | -40.1% |
| Amounts receivable within one year | 40/41 | €14,066 | €9,533 | -€4,533 | -32.2% |
| Trade receivables | 40 | €14,066 | €9,083 | -€4,983 | -35.4% |
| Other amounts receivable | 41 | - | €450 | +€450 | |
| Deferred charges and accrued income | 490/1 | €2,469 | €377 | -€2,092 | -84.7% |
| Total equity and liabilities | 10/49 | €26,584 | €19,167 | -€7,417 | -27.9% |
| Equity | 10/15 | -€38,743 | -€37,136 | +€1,608 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,943 | -€43,336 | +€1,608 | +3.6% |
| Amounts payable | 17/49 | €65,328 | €56,303 | -€9,025 | -13.8% |
| Amounts payable within one year | 42/48 | €63,310 | €54,741 | -€8,569 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €1,124 | - | -€1,124 | |
| Financial debts | 43 | €9,630 | €8,745 | -€885 | -9.2% |
| Credit institutions | 430/8 | €9,630 | €8,745 | -€885 | -9.2% |
| Trade debts | 44 | €24,768 | €17,100 | -€7,668 | -31.0% |
| Suppliers | 440/4 | €24,768 | €17,100 | -€7,668 | -31.0% |
| Taxes, remuneration and social security | 45 | €794 | €2,765 | +€1,971 | +248% |
| Taxes | 450/3 | €794 | €2,765 | +€1,971 | +248% |
| Other amounts payable | 47/48 | €26,995 | €26,131 | -€864 | -3.2% |
| Accrued charges and deferred income | 492/3 | €2,017 | €1,562 | -€456 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,504 | €2,063 | -€441 | -17.6% |
| Other operating charges | 640/8 | €994 | €186 | -€808 | -81.3% |
| Gross operating margin | 9900 | -€4,844 | €5,286 | +€10,130 | |
| Operating profit (loss) | 9901 | -€8,342 | €3,037 | +€11,379 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,294 | €1,253 | -€41 | -3.2% |
| Recurring financial charges | 65 | €1,294 | €1,253 | -€41 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,636 | €1,784 | +€11,420 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€9,811 | €1,608 | +€11,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,811 | €1,608 | +€11,418 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.