ALL-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.
What changed
ALL-DRINKS
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,517
2024 · €21,671-€10,154
Equity
€292,077
2024 · €295,475-€3,398
Cash
€134,050
2024 · €23,507+€110,543
Balance sheet total
€1.7m
2024 · €1.8m-€76,014
Largest movements
Assets
- Receivables within one year -€190,592
down €190,592 (-16.5%), from €1.2m to €967,777
of which Trade receivables: -€193,646
- Cash +€110,543
up €110,543 (+470.3%), from €23,507 to €134,050
mainly Receivables within one year (+€190,592) and Stocks and contracts (+€17,026)
Equity and liabilities
- Trade debts -€96,784
down €96,784 (-11.4%), from €849,154 to €752,370
Income statement
- Turnover -€476,996
down €476,996 (-6.8%), from €7.0m to €6.5m
- Purchases and services -€459,660
down €459,660 (-6.7%), from €6.9m to €6.4m
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.
Result 2024
€21,671
Gross operating margin
-€17,336
Staff costs
+€57
Depreciation
-€2,091
Other operating charges
-€982
Financial income
-€2,562
Financial charges
+€9,419
Taxes
+€3,341
Result 2025
€11,517
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.
From operations
+€148,488
Investment
-€23,030
Financing
-€14,915
Cash 2024
€23,507
From operations (derived)
+€148,488
Net result for the year
+€11,517
Depreciation
+€8,304
Stocks and contracts
+€17,026
Receivables within one year
+€190,592
Deferred charges and accrued income
-€6,335
Trade debts
-€96,784
Tax, wage and social debts
+€9,357
Other debts
+€14,915
Accrued charges and deferred income
-€104
Investment (derived)
-€23,030
Investment in fixed assets (net)
-€23,030
Financing
-€14,915
Contributions, distributions and other
-€14,915
Cash 2025
€134,050
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,763,179 | €1,687,165 | -€76,014 | -4.3% |
| Fixed assets | 21/28 | €8,046 | €22,772 | +€14,726 | +183.0% |
| Tangible fixed assets | 22/27 | €8,046 | €22,772 | +€14,726 | +183.0% |
| Furniture and vehicles | 24 | €8,046 | €22,772 | +€14,726 | +183.0% |
| Current assets | 29/58 | €1,755,133 | €1,664,393 | -€90,740 | -5.2% |
| Stocks and contracts in progress | 3 | €573,257 | €556,231 | -€17,026 | -3.0% |
| Stocks | 30/36 | €573,257 | €556,231 | -€17,026 | -3.0% |
| Amounts receivable within one year | 40/41 | €1,158,369 | €967,777 | -€190,592 | -16.5% |
| Trade receivables | 40 | €1,158,369 | €964,723 | -€193,646 | -16.7% |
| Other amounts receivable | 41 | - | €3,054 | +€3,054 | |
| Cash at bank and in hand | 54/58 | €23,507 | €134,050 | +€110,543 | +470.3% |
| Deferred charges and accrued income | 490/1 | - | €6,335 | +€6,335 | |
| Total equity and liabilities | 10/49 | €1,763,179 | €1,687,165 | -€76,014 | -4.3% |
| Equity | 10/15 | €295,475 | €292,077 | -€3,398 | -1.2% |
| Contributions | 10/11 | €49,633 | €34,718 | -€14,915 | -30.1% |
| Reserves | 13 | €6,598 | €6,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,598 | - | -€6,598 | |
| Reserves not available under the articles | 1311 | €6,598 | - | -€6,598 | |
| Distributable reserves | 133 | - | €6,598 | +€6,598 | |
| Profit (loss) carried forward | 14 | €239,244 | €250,761 | +€11,517 | +4.8% |
| Amounts payable | 17/49 | €1,467,704 | €1,395,088 | -€72,616 | -4.9% |
| Amounts payable within one year | 42/48 | €1,467,266 | €1,394,754 | -€72,512 | -4.9% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Credit institutions | 430/8 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €849,154 | €752,370 | -€96,784 | -11.4% |
| Suppliers | 440/4 | €849,154 | €752,370 | -€96,784 | -11.4% |
| Taxes, remuneration and social security | 45 | €18,112 | €27,469 | +€9,357 | +51.7% |
| Taxes | 450/3 | €8,484 | €17,899 | +€9,415 | +111.0% |
| Remuneration and social security | 454/9 | €9,628 | €9,570 | -€58 | -0.6% |
| Other amounts payable | 47/48 | - | €14,915 | +€14,915 | |
| Accrued charges and deferred income | 492/3 | €438 | €334 | -€104 | -23.7% |
| Turnover | 70 | €6,993,207 | €6,516,211 | -€476,996 | -6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,862,030 | €6,402,370 | -€459,660 | -6.7% |
| Remuneration, social security and pensions | 62 | €72,032 | €71,975 | -€57 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,213 | €8,304 | +€2,091 | +33.7% |
| Other operating charges | 640/8 | €1,678 | €2,660 | +€982 | +58.5% |
| Gross operating margin | 9900 | €131,177 | €113,841 | -€17,336 | -13.2% |
| Operating profit (loss) | 9901 | €51,254 | €30,902 | -€20,352 | -39.7% |
| Financial income | 75/76B | €11,682 | €9,120 | -€2,562 | -21.9% |
| Recurring financial income | 75 | €11,682 | €9,120 | -€2,562 | -21.9% |
| Financial charges | 65/66B | €33,978 | €24,559 | -€9,419 | -27.7% |
| Recurring financial charges | 65 | €33,978 | €24,559 | -€9,419 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €28,958 | €15,463 | -€13,495 | -46.6% |
| Income taxes | 67/77 | €7,287 | €3,946 | -€3,341 | -45.8% |
| Profit (loss) for the period | 9904 | €21,671 | €11,517 | -€10,154 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,671 | €11,517 | -€10,154 | -46.9% |
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.