AFTER 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.
AFTER DRINKS
Largest movements
- Receivables within one year +€16,799
up €16,799 (+85.2%), from €19,714 to €36,514
of which Trade receivables: +€14,742
- Tangible fixed assets +€3,905
up €3,905 (+380.2%), from €1,027 to €4,932
of which Furniture and vehicles: +€2,253
- Cash -€1,199
down €1,199 (-9.6%), from €12,516 to €11,317
mainly Other debts (-€24,985) and Receivables within one year (-€16,799)
- Profit (loss) carried forward +€36,738
up €36,738, from -€25,974 to €10,764
- Other debts -€24,985
down €24,985 (-54.0%), from €46,292 to €21,307
- Tax, wage and social debts +€10,265
up €10,265 (+55697.1%), from €18 to €10,283
- Trade debts -€2,513
down €2,513 (-28.2%), from €8,921 to €6,408
of which Suppliers: -€3,488
- Gross operating margin +€30,773
up €30,773 (+200.5%), from €15,351 to €46,124
- Taxes +€6,283
new in 2025: €6,283
- Other operating charges +€1,627
new in 2025: €1,627
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 | €33,257 | €52,763 | +€19,505 | +58.7% |
| Fixed assets | 21/28 | €1,027 | €4,932 | +€3,905 | +380.2% |
| Tangible fixed assets | 22/27 | €1,027 | €4,932 | +€3,905 | +380.2% |
| Plant, machinery and equipment | 23 | €1,027 | €2,679 | +€1,652 | +160.8% |
| Furniture and vehicles | 24 | - | €2,253 | +€2,253 | |
| Current assets | 29/58 | €32,230 | €47,831 | +€15,601 | +48.4% |
| Amounts receivable within one year | 40/41 | €19,714 | €36,514 | +€16,799 | +85.2% |
| Trade receivables | 40 | €19,714 | €34,456 | +€14,742 | +74.8% |
| Other amounts receivable | 41 | - | €2,057 | +€2,057 | |
| Cash at bank and in hand | 54/58 | €12,516 | €11,317 | -€1,199 | -9.6% |
| Total equity and liabilities | 10/49 | €33,257 | €52,763 | +€19,505 | +58.7% |
| Equity | 10/15 | -€21,974 | €14,764 | +€36,738 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,974 | €10,764 | +€36,738 | |
| Amounts payable | 17/49 | €55,231 | €37,999 | -€17,233 | -31.2% |
| Amounts payable within one year | 42/48 | €55,231 | €37,999 | -€17,233 | -31.2% |
| Trade debts | 44 | €8,921 | €6,408 | -€2,513 | -28.2% |
| Suppliers | 440/4 | €8,921 | €5,433 | -€3,488 | -39.1% |
| Bills of exchange payable | 441 | - | €975 | +€975 | |
| Taxes, remuneration and social security | 45 | €18 | €10,283 | +€10,265 | +55697.1% |
| Taxes | 450/3 | €18 | €10,283 | +€10,265 | +55697.1% |
| Other amounts payable | 47/48 | €46,292 | €21,307 | -€24,985 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €1,037 | +€345 | +49.8% |
| Other operating charges | 640/8 | - | €1,627 | +€1,627 | |
| Gross operating margin | 9900 | €15,351 | €46,124 | +€30,773 | +200.5% |
| Operating profit (loss) | 9901 | €14,659 | €43,460 | +€28,801 | +196.5% |
| Financial charges | 65/66B | €335 | €439 | +€104 | +30.9% |
| Recurring financial charges | 65 | €335 | €439 | +€104 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €14,324 | €43,022 | +€28,698 | +200.3% |
| Income taxes | 67/77 | - | €6,283 | +€6,283 | |
| Profit (loss) for the period | 9904 | €14,324 | €36,738 | +€22,414 | +156.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,324 | €36,738 | +€22,414 | +156.5% |
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 3 October 2026 via checked.be.