VDB 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.
VDB DRINKS
Largest movements
- Cash +€14,028
up €14,028 (+412.6%), from €3,400 to €17,428
mainly Debts after one year (+€51,891) and Current portion of long-term debt (+€14,347)
- Tangible fixed assets +€14,001
up €14,001 (+74.3%), from €18,849 to €32,850
of which Furniture and vehicles: +€11,879
- Receivables within one year +€13,575
up €13,575 (+226.2%), from €6,002 to €19,577
of which Other amounts receivable: +€13,434
- Financial fixed assets +€2,550
up €2,550 (+89.5%), from €2,850 to €5,400
- Debts after one year +€51,891
up €51,891 (+464.7%), from €11,165 to €63,056
- Profit (loss) carried forward -€28,641
down €28,641 (-412.2%), from -€6,948 to -€35,589
- Current portion of long-term debt +€14,347
up €14,347 (+252.4%), from €5,683 to €20,030
- Other debts +€7,800
up €7,800 (+25.7%), from €30,349 to €38,149
- Trade debts -€1,307
no longer reported in 2024 (was €1,307)
- Gross operating margin -€13,866
down €13,866 (-256.1%), from -€5,414 to -€19,280
- Depreciation +€4,821
up €4,821 (+478.2%), from €1,008 to €5,829
- Financial charges +€2,500
up €2,500 (+466.8%), from €536 to €3,036
- Other operating charges +€496
new in 2024: €496
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 | €47,997 | €92,447 | +€44,450 | +92.6% |
| Fixed assets | 21/28 | €21,699 | €38,250 | +€16,551 | +76.3% |
| Tangible fixed assets | 22/27 | €18,849 | €32,850 | +€14,001 | +74.3% |
| Plant, machinery and equipment | 23 | €1,574 | €3,696 | +€2,122 | +134.9% |
| Furniture and vehicles | 24 | €17,275 | €29,154 | +€11,879 | +68.8% |
| Financial fixed assets | 28 | €2,850 | €5,400 | +€2,550 | +89.5% |
| Current assets | 29/58 | €26,298 | €54,197 | +€27,899 | +106.1% |
| Stocks and contracts in progress | 3 | €16,897 | €17,192 | +€295 | +1.7% |
| Stocks | 30/36 | €16,897 | €17,192 | +€295 | +1.7% |
| Amounts receivable within one year | 40/41 | €6,002 | €19,577 | +€13,575 | +226.2% |
| Trade receivables | 40 | - | €141 | +€141 | |
| Other amounts receivable | 41 | €6,002 | €19,436 | +€13,434 | +223.8% |
| Cash at bank and in hand | 54/58 | €3,400 | €17,428 | +€14,028 | +412.6% |
| Total equity and liabilities | 10/49 | €47,997 | €92,447 | +€44,450 | +92.6% |
| Equity | 10/15 | -€1,948 | -€30,589 | -€28,641 | -1470.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,948 | -€35,589 | -€28,641 | -412.2% |
| Amounts payable | 17/49 | €49,944 | €123,036 | +€73,092 | +146.3% |
| Amounts payable after more than one year | 17 | €11,165 | €63,056 | +€51,891 | +464.7% |
| Financial debts | 170/4 | €11,165 | €63,056 | +€51,891 | +464.7% |
| Amounts payable within one year | 42/48 | €38,779 | €59,980 | +€21,201 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €5,683 | €20,030 | +€14,347 | +252.4% |
| Trade debts | 44 | €1,307 | - | -€1,307 | |
| Suppliers | 440/4 | €1,307 | - | -€1,307 | |
| Taxes, remuneration and social security | 45 | €1,440 | €1,801 | +€361 | +25.1% |
| Taxes | 450/3 | - | €255 | +€255 | |
| Remuneration and social security | 454/9 | €1,440 | €1,546 | +€106 | +7.4% |
| Other amounts payable | 47/48 | €30,349 | €38,149 | +€7,800 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,008 | €5,829 | +€4,821 | +478.2% |
| Other operating charges | 640/8 | - | €496 | +€496 | |
| Gross operating margin | 9900 | -€5,414 | -€19,280 | -€13,866 | -256.1% |
| Operating profit (loss) | 9901 | -€6,422 | -€25,605 | -€19,183 | -298.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €536 | €3,036 | +€2,500 | +466.8% |
| Recurring financial charges | 65 | €536 | €3,036 | +€2,500 | +466.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,948 | -€28,641 | -€21,693 | -312.2% |
| Profit (loss) for the period | 9904 | -€6,948 | -€28,641 | -€21,693 | -312.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,948 | -€28,641 | -€21,693 | -312.2% |
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 2 October 2026 via checked.be.