SUPER DRINKS: 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.
SUPER DRINKS
Largest movements
- Stocks and contracts +€33,500
up €33,500 (+68.4%), from €48,980 to €82,480
- Cash +€14,895
up €14,895 (+1096.9%), from €1,358 to €16,253
mainly Other debts (+€44,375) and Net result for the year (+€15,120)
- Receivables within one year -€13,207
down €13,207 (-69.5%), from €18,996 to €5,789
of which Trade receivables: -€16,090
- Tangible fixed assets +€12,800
new in 2023: €12,800
- Other debts +€44,375
up €44,375 (+57.0%), from €77,809 to €122,184
- Profit (loss) carried forward +€15,120
up €15,120 (+71.2%), from -€21,232 to -€6,112
- Trade debts -€11,300
no longer reported in 2023 (was €11,300)
- Gross operating margin +€19,816
up €19,816, from -€2,284 to €17,532
- Depreciation +€2,200
new in 2023: €2,200
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,084 | €118,073 | +€47,988 | +68.5% |
| Fixed assets | 21/28 | €750 | €13,550 | +€12,800 | +1706.7% |
| Tangible fixed assets | 22/27 | - | €12,800 | +€12,800 | |
| Plant, machinery and equipment | 23 | - | €12,800 | +€12,800 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €69,334 | €104,523 | +€35,188 | +50.8% |
| Stocks and contracts in progress | 3 | €48,980 | €82,480 | +€33,500 | +68.4% |
| Stocks | 30/36 | €48,980 | €82,480 | +€33,500 | +68.4% |
| Amounts receivable within one year | 40/41 | €18,996 | €5,789 | -€13,207 | -69.5% |
| Trade receivables | 40 | €18,996 | €2,906 | -€16,090 | -84.7% |
| Other amounts receivable | 41 | - | €2,883 | +€2,883 | |
| Cash at bank and in hand | 54/58 | €1,358 | €16,253 | +€14,895 | +1096.9% |
| Total equity and liabilities | 10/49 | €70,084 | €118,073 | +€47,988 | +68.5% |
| Equity | 10/15 | -€19,232 | -€4,112 | +€15,120 | +78.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,232 | -€6,112 | +€15,120 | +71.2% |
| Amounts payable | 17/49 | €89,316 | €122,184 | +€32,868 | +36.8% |
| Amounts payable within one year | 42/48 | €89,316 | €122,184 | +€32,868 | +36.8% |
| Trade debts | 44 | €11,300 | - | -€11,300 | |
| Suppliers | 440/4 | €11,300 | - | -€11,300 | |
| Taxes, remuneration and social security | 45 | €207 | - | -€207 | |
| Taxes | 450/3 | €207 | - | -€207 | |
| Other amounts payable | 47/48 | €77,809 | €122,184 | +€44,375 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,200 | +€2,200 | |
| Other operating charges | 640/8 | €161 | €58 | -€103 | -64.0% |
| Gross operating margin | 9900 | -€2,284 | €17,532 | +€19,816 | |
| Operating profit (loss) | 9901 | -€2,445 | €15,274 | +€17,719 | |
| Financial charges | 65/66B | €148 | €153 | +€6 | +3.8% |
| Recurring financial charges | 65 | €148 | €153 | +€6 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,593 | €15,120 | +€17,713 | |
| Profit (loss) for the period | 9904 | -€2,593 | €15,120 | +€17,713 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,593 | €15,120 | +€17,713 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.