ABDA 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.
ABDA DRINKS
Largest movements
- Cash -€32,944
down €32,944 (-43.8%), from €75,229 to €42,285
mainly Provisions (-€45,000) and Receivables within one year (-€21,344)
- Receivables within one year +€21,344
new in 2025: €21,344
- Intangible fixed assets -€8,659
down €8,659 (-21.4%), from €40,383 to €31,724
- Tangible fixed assets +€4,070
up €4,070 (+112.6%), from €3,613 to €7,683
of which Furniture and vehicles: +€2,411
- Provisions -€45,000
no longer reported in 2025 (was €45,000)
- Profit (loss) carried forward +€36,186
up €36,186 (+39.2%), from €92,331 to €128,517
- Trade debts -€7,670
down €7,670 (-44.0%), from €17,421 to €9,751
- Staff costs +€43,602
up €43,602 (+337.2%), from €12,931 to €56,533
- Gross operating margin +€17,942
up €17,942 (+16.8%), from €107,043 to €124,985
- Taxes -€4,836
down €4,836 (-30.3%), from €15,985 to €11,150
- Financial charges +€4,514
up €4,514 (+171.4%), from €2,634 to €7,147
- Other operating charges +€1,472
up €1,472 (+60.2%), from €2,445 to €3,917
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,146 | €159,956 | -€16,190 | -9.2% |
| Fixed assets | 21/28 | €43,996 | €39,407 | -€4,589 | -10.4% |
| Intangible fixed assets | 21 | €40,383 | €31,724 | -€8,659 | -21.4% |
| Tangible fixed assets | 22/27 | €3,613 | €7,683 | +€4,070 | +112.6% |
| Furniture and vehicles | 24 | €3,613 | €6,024 | +€2,411 | +66.7% |
| Other tangible fixed assets | 26 | - | €1,659 | +€1,659 | |
| Current assets | 29/58 | €132,150 | €120,550 | -€11,600 | -8.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €41,921 | €41,921 | = | 0.0% |
| Stocks | 30/36 | €41,921 | €41,921 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €21,344 | +€21,344 | |
| Trade receivables | 40 | - | €21,344 | +€21,344 | |
| Cash at bank and in hand | 54/58 | €75,229 | €42,285 | -€32,944 | -43.8% |
| Total equity and liabilities | 10/49 | €176,146 | €159,956 | -€16,190 | -9.2% |
| Equity | 10/15 | €94,331 | €130,517 | +€36,186 | +38.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,331 | €128,517 | +€36,186 | +39.2% |
| Provisions and deferred taxes | 16 | €45,000 | - | -€45,000 | |
| Provisions for liabilities and charges | 160/5 | €45,000 | - | -€45,000 | |
| Other liabilities and charges | 164/5 | €45,000 | - | -€45,000 | |
| Amounts payable | 17/49 | €36,815 | €29,439 | -€7,376 | -20.0% |
| Amounts payable within one year | 42/48 | €36,815 | €29,439 | -€7,376 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €733 | - | -€733 | |
| Trade debts | 44 | €17,421 | €9,751 | -€7,670 | -44.0% |
| Suppliers | 440/4 | €17,421 | €9,751 | -€7,670 | -44.0% |
| Taxes, remuneration and social security | 45 | €18,661 | €19,206 | +€546 | +2.9% |
| Taxes | 450/3 | €18,087 | €14,727 | -€3,361 | -18.6% |
| Remuneration and social security | 454/9 | €573 | €4,480 | +€3,906 | +681.5% |
| Other amounts payable | 47/48 | - | €482 | +€482 | |
| Remuneration, social security and pensions | 62 | €12,931 | €56,533 | +€43,602 | +337.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,496 | €10,156 | +€659 | +6.9% |
| Other operating charges | 640/8 | €2,445 | €3,917 | +€1,472 | +60.2% |
| Non-recurring operating charges | 66A | €16,800 | - | -€16,800 | |
| Gross operating margin | 9900 | €107,043 | €124,985 | +€17,942 | +16.8% |
| Operating profit (loss) | 9901 | €65,371 | €54,379 | -€10,992 | -16.8% |
| Financial income | 75/76B | €522 | €104 | -€418 | -80.0% |
| Recurring financial income | 75 | €522 | €104 | -€418 | -80.0% |
| Financial charges | 65/66B | €2,634 | €7,147 | +€4,514 | +171.4% |
| Recurring financial charges | 65 | €2,634 | €7,147 | +€4,514 | +171.4% |
| Profit (loss) for the period before taxes | 9903 | €63,259 | €47,336 | -€15,923 | -25.2% |
| Income taxes | 67/77 | €15,985 | €11,150 | -€4,836 | -30.3% |
| Profit (loss) for the period | 9904 | €47,274 | €36,186 | -€11,088 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,274 | €36,186 | -€11,088 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.