GAMACO DRINK SYSTEMS (0819.829.152): annual accounts and directors

GAMACO DRINK SYSTEMS

Orp-Jauche ·KBO/BCE: BE 0819.829.152

75-100	Excellent	under 0.55%
60-74	Healthy	0.55% to 1.5%
45-59	Fair	1.5% to 4.2%
25-44	Weak	4.2% to 15.0%
0-24	Critical	over 15.0%

Group	Expected	Actual
1	0.2%	0.2%
2	0.3%	0.5%
3	0.5%	0.6%
4	0.7%	0.8%
5	0.9%	0.9%
6	1.3%	1.5%
7	1.6%	1.8%
8	1.8%	1.8%
9	3.0%	3.1%
10	5.6%	6.2%

Company	Total assets	Gross margin	Solvency	Staff
GAMACO DRINK SYSTEMS Orp-Jauche	€237,170	€35,146	3.2%	-
A.G. WINES Rixensart	€229,962	€28,489	83.0%	-
ARMENO Evere	€261,077	€49,669	95.6%	-
SPARCK BELGIUM Waterloo	€247,794	€19,602	-54.0%	-
ROISIN BOISSONS SERVICES Honnelles	€310,987	€41,054	47.2%	-
NITRO COMPANY Geel	€240,431	€55,642	37.2%	-
ABALONE Bruges	€299,653	€48,043	14.2%	-

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010
Balance sheet: assets
Total assets`20/58`	237,170	258,923	278,732	288,879	319,225	332,350	384,840	463,992	587,124	645,433	637,888	728,039	817,308	802,061	484,236	446,309
Fixed assets`21/28`	190,448	208,412	232,195	256,520	282,020	307,862	349,905	405,966	456,371	533,848	543,775	623,869	689,657	643,504	318,456	288,422
Intangible fixed assets`21`	-	-	-	-	-	-	-	5,833	12,833	19,833	26,833	33,833	40,833	47,833	54,833	61,833
Tangible fixed assets`22/27`	189,076	208,412	232,195	256,520	282,020	307,862	349,905	400,133	443,538	514,014	516,941	590,035	648,824	595,670	263,622	226,589
Land and buildings`22`	186,946	208,241	231,737	255,680	280,269	305,010	330,370	357,394	377,003	408,601	443,429	480,396	505,653	446,278	55,600	-
Plant, machinery and equipment`23`	481	-	120	240	359	479	2,921	8,948	17,290	28,524	28,805	45,400	72,628	89,619	116,971	108,832
Furniture and vehicles`24`	1,650	171	339	600	1,392	2,373	16,614	33,790	49,245	76,890	44,708	64,240	70,543	59,774	91,051	117,756
Financial fixed assets`28`	1,372	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	46,722	50,511	46,537	32,360	37,206	24,488	34,935	58,026	130,753	111,585	94,113	104,170	127,651	158,557	165,780	157,887
Stocks and contracts in progress`3`	480	480	480	6,586	13,705	13,705	13,226	19,863	22,445	55,750	61,168	76,446	73,940	74,549	82,652	100,383
Stocks`30/36`	480	480	480	6,586	13,705	13,705	13,226	19,863	22,445	55,750	61,168	76,446	73,940	74,549	82,652	100,383
Amounts receivable within one year`40/41`	34,154	47,886	40,134	24,319	21,730	10,449	21,060	37,395	106,113	38,814	21,580	26,549	34,783	43,208	-	14,610
Trade receivables`40`	34,154	47,886	40,134	24,319	19,104	10,449	21,060	37,395	106,016	38,787	14,332	26,522	34,647	42,920	-	14,465
Other amounts receivable`41`	-	-	-	-	2,626	-	-	-	96	27	7,248	27	136	288	-	145
Cash at bank and in hand`54/58`	12,039	1,804	5,592	1,074	871	1	23	768	2,196	7,721	11,365	1,175	18,927	37,802	60,006	41,747
Deferred charges and accrued income`490/1`	50	341	331	381	899	333	627	-	-	9,300	-	-	-	2,999	23,122	1,147
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	237,170	258,923	278,732	288,879	319,225	332,350	384,840	463,992	587,124	645,433	637,888	728,039	817,308	802,061	484,236	446,309
Equity`10/15`	7,695	596	-14,372	-24,815	-28,208	-33,570	-22,198	19,299	44,720	34,494	37,029	35,170	77,883	75,685	64,991	7,135
Contributions`10/11`	61,800	69,220	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	61,800	6,200
Issued capital`100`	-	-	-	-	-	-	74,200	74,200	74,200	74,200	74,200	74,200	74,200	74,200	74,200	6,200
Uncalled capital`101`	-	-	-	-	-	-	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	-
Reserves`13`	7,420	-	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	3,191	935
Non-distributable reserves`130/1`	7,420	-	7,420	7,420	7,420	7,420	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	7,420	7,420	7,420	7,420	7,420	7,420	7,420	7,420	3,191	935
Reserves not available under the articles`1311`	7,420	-	7,420	7,420	7,420	7,420	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-61,525	-68,624	-83,592	-94,035	-97,428	-102,790	-91,418	-49,921	-24,500	-34,726	-32,191	-34,050	8,663	6,465	-	-
Amounts payable`17/49`	229,475	258,327	293,104	313,695	347,433	365,919	407,038	444,693	542,404	610,939	600,858	692,869	739,425	726,376	419,245	439,173
Amounts payable after more than one year`17`	197,815	223,262	249,134	274,559	299,334	323,477	352,349	390,894	433,910	488,049	491,021	512,095	561,071	496,372	150,978	69,817
Financial debts`170/4`	197,815	223,262	249,134	274,559	299,334	323,477	352,349	390,894	433,910	488,049	491,021	512,095	561,071	496,372	150,978	69,817
Amounts payable within one year`42/48`	31,660	35,065	43,969	39,136	48,099	42,442	54,689	53,799	108,494	122,890	109,837	180,773	176,425	228,348	268,267	369,356
Current portion of amounts payable after more than one year`42`	25,447	25,873	25,425	24,775	24,143	28,872	38,545	43,016	54,139	65,267	56,885	60,704	61,121	42,753	45,771	26,624
Financial debts`43`	-	-	-	-	-	6,184	3,240	-	-	-	-	20,652	-	-	-	-
Credit institutions`430/8`	-	-	-	-	-	6,184	3,240	-	-	-	-	20,652	-	-	-	-
Trade debts`44`	1,260	1,354	6,297	498	21,049	4,234	8,440	6,263	27,341	16,669	30,091	57,571	67,791	94,882	61,094	102,108
Suppliers`440/4`	1,260	1,354	6,297	498	21,049	4,234	8,440	6,263	27,341	16,669	30,091	57,571	67,791	94,882	58,241	102,108
Bills of exchange payable`441`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2,853	-
Taxes, remuneration and social security`45`	3,710	5,263	7,735	5,137	2,907	3,114	1,959	331	26,361	26,792	22,605	17,749	19,329	29,285	40,784	13,724
Taxes`450/3`	3,710	5,263	7,735	5,137	2,907	3,114	1,959	331	17,982	8,801	9,521	8,901	5,987	19,611	12,002	6,109
Remuneration and social security`454/9`	-	-	-	-	-	-	-	-	8,379	17,991	13,084	8,848	13,342	9,674	28,782	7,616
Other amounts payable`47/48`	1,242	2,575	4,513	8,725	-	38	2,504	4,189	654	14,161	256	24,098	28,184	61,428	120,617	226,900
Accrued charges and deferred income`492/3`	-	-	-	-	-	-	-	-	-	-	-	-	1,929	1,657	-	-
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	2,500	-	-	-	4,919	-	-	12,054	-	-	-
Gross operating margin`9900`	35,146	45,844	47,297	46,921	44,121	44,511	33,622	57,828	170,544	241,286	251,480	193,679	254,598	257,005	219,957	165,182
Remuneration, social security and pensions`62`	-	-	-	-	-	-	-	-	68,487	137,410	107,978	82,656	89,444	84,799	105,596	89,692
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	21,663	23,783	26,838	25,500	26,542	42,528	54,693	64,700	72,413	92,449	102,765	118,263	133,513	124,844	86,657	58,229
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	7,120	-	-	-	-	-	-	-	-	-	-	-	-
Other operating charges`640/8`	167	249	2,435	2,462	2,860	3,116	2,730	2,355	3,996	2,675	1,664	2,322	5,552	3,303	6,000	5,147
Non-recurring operating charges`66A`	-	-	-	-	-	-	5,148	-	1,145	-	-769	1,013	498	-	-	1,836
Operating profit (loss)`9901`	13,316	21,812	18,024	11,840	14,720	-1,132	-28,950	-9,227	24,503	8,751	39,074	-9,561	26,089	44,059	21,704	12,114
Financial income`75/76B`	-	-	-	-	81	-	-	3	-	4,919	-	-	-	-	335	1
Recurring financial income`75`	-	-	-	-	81	-	-	3	-	-	-	-	-	-	335	1
Non-recurring financial income`76B`	-	-	-	-	-	-	-	-	-	4,919	-	-	-	-	-	-
Financial charges`65/66B`	6,221	6,844	7,581	8,447	9,186	9,981	11,558	12,580	14,277	16,205	37,790	31,940	32,277	23,935	17,823	6,102
Recurring financial charges`65`	6,221	6,844	7,581	8,447	9,186	9,981	11,558	12,580	14,277	16,205	37,790	31,940	32,277	23,935	17,823	6,102
Profit (loss) for the period before taxes`9903`	7,095	14,968	10,443	3,393	5,615	-11,113	-40,508	-21,804	10,226	-2,535	2,053	-42,515	5,368	20,124	4,216	4,177
Income taxes`67/77`	-	-	-	-	254	258	990	3,616	-	-	193	198	3,169	9,430	1,961	3,242
Profit (loss) for the period`9904`	7,095	14,968	10,443	3,393	5,362	-11,371	-41,497	-25,421	10,226	-2,535	1,859	-42,713	2,199	10,694	2,255	935
Profit (loss) for the period to be appropriated`9905`	7,095	14,968	10,443	3,393	5,362	-11,371	-41,497	-25,421	10,226	-2,535	1,859	-42,713	2,199	10,694	2,255	935
Appropriation of the result
Profit (loss) to be appropriated`9906`	-61,525	-68,624	-83,592	-94,035	-97,428	-102,790	-91,418	-49,921	-24,500	-34,726	-32,191	-34,050	8,663	10,694	2,255	935
Profit (loss) brought forward from the previous period`14P`	-68,620	-83,592	-94,035	-97,428	-102,790	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	-	-	-	-	-	4,229	2,255	935
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	4,229	2,255	935
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	-	-	-	-	2	4	2.6	3.5	2.8	3	3.1	1.9
Hours worked`1013`	-	-	-	-	-	-	-	-	2,175	4,985	4,377	3,844	4,169	4,698	5,361	3,379
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	20-07-2026	2026-00322809	PDF
31-12-2024	micro format	29-08-2025	2025-00436876	PDF
31-12-2023	micro format	27-09-2024	2024-00481599	PDF
31-12-2022	micro format	30-08-2023	2023-00432991	PDF
31-12-2021	micro format	27-07-2022	2022-20237785	PDF
31-12-2020	micro format	30-07-2021	2021-44300435	PDF
31-12-2019	micro format	01-10-2020	2020-58200193	PDF
31-12-2018	micro format	13-08-2019	2019-47400406	PDF
31-12-2017	micro format	31-08-2018	2018-58900454	PDF
31-12-2016	full format	30-08-2017	2017-54200514	PDF
31-12-2015	full format	30-08-2016	2016-49500032	PDF
31-12-2014	full format	27-08-2015	2015-47500540	PDF
31-12-2013	full format	21-08-2014	2014-43300442	PDF
31-12-2012	full format	30-09-2013	2013-59900494	PDF
31-12-2011	full format	27-12-2012	2012-67600422	PDF
31-12-2010	full format	12-08-2011	2011-39400260	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010
EBITDA	34,978	45,595	44,862	37,340	41,262	41,395	25,743	55,473	96,916	101,200	141,839	108,702	159,602	168,903	108,360	70,344
Cash flow	28,758	38,751	37,281	28,893	31,903	31,156	13,196	39,280	82,639	89,914	104,624	75,550	135,711	135,538	88,912	59,165
Investment in fixed assets (approximation)	3,698	0	2,513	0	700	974	-1,368	14,295	-5,063	82,522	22,671	68,429	179,666	451,499	130,707	346,651
Change in cash	10,235	-3,787	4,517	203	870	-22	-746	-1,427	-5,526	-3,644	10,190	-17,752	-18,874	-22,204	18,258	-
Working capital	15,062	15,445	2,567	-6,776	-10,893	-17,954	-19,754	4,227	22,259	-11,304	-15,725	-76,603	-48,774	-69,790	-102,486	-211,469
Solvency	3.2%	0.2%	-5.2%	-8.6%	-8.8%	-10.1%	-5.8%	4.2%	7.6%	5.3%	5.8%	4.8%	9.5%	9.4%	13.4%	1.6%
Current ratio	1.48	1.44	1.06	0.83	0.77	0.58	0.64	1.08	1.21	0.91	0.86	0.58	0.72	0.69	0.62	0.43
Quick ratio	1.46	1.43	1.05	0.66	0.49	0.25	0.40	0.71	1.00	0.45	0.30	0.15	0.30	0.37	0.31	0.16
Debt to equity	29.82	-	-	-	-	-	-	23.04	12.13	17.71	16.23	19.70	9.49	9.60	6.45	61.55
ROE	92.2%	-	-	-	-	-	-	-131.7%	22.9%	-7.3%	5.0%	-121.4%	2.8%	14.1%	3.5%	13.1%
ROA	3.0%	5.8%	3.7%	1.2%	1.7%	-3.4%	-10.8%	-5.5%	1.7%	-0.4%	0.3%	-5.9%	0.3%	1.3%	0.5%	0.2%
Interest coverage	5.62	6.66	5.92	4.42	4.49	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€2,326	-	-	-	€700
Financial fixed assets	€1,372	-	-	-	-
Depreciation and write-downs of the year	€21,663	€23,783	€26,838	€25,500	€26,542

Overview

Lifetime

Key points

Equity

Debts

Filings

Checked score

Score breakdown

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Credit verdict

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Official details

Annual accounts 2025

Insights on GAMACO DRINK SYSTEMS

Financials

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency3.2%

Current ratio1.48

Return on assets3.0%

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

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Investments

Insights on GAMACO DRINK SYSTEMS

Board & ownership

Board

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Timeline

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