Aptean Drink-IT: what changed
Two financial 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.
Aptean Drink-IT
Largest movements
- Receivables within one year +€1.8m
up €1.8m (+49.9%), from €3.5m to €5.3m
of which Other amounts receivable: +€2.0m
- Intangible fixed assets -€150,653
down €150,653 (-10.7%), from €1.4m to €1.3m
- Other debts +€6.8m
up €6.8m (+271,692%), from €2,497 to €6.8m
- Trade debts -€4.6m
down €4.6m (-93.8%), from €4.9m to €302,580
- Profit (loss) carried forward -€450,701
down €450,701 (-25.7%), from -€1.8m to -€2.2m
- Accrued charges and deferred income -€187,219
down €187,219 (-12.3%), from €1.5m to €1.3m
- Write-downs -€515,917
down €515,917, from €426,389 to -€89,528
- Purchases and services +€357,676
up €357,676 (+9.3%), from €3.8m to €4.2m
- Turnover +€208,509
up €208,509 (+3.7%), from €5.6m to €5.8m
- Staff costs +€165,987
up €165,987 (+11.4%), from €1.5m to €1.6m
- Gross operating margin +€144,635
up €144,635 (+7.2%), from €2.0m to €2.2m
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.
Derived cash bridge
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 | €4,992,937 | €6,589,939 | +€1.6m | +32.0% |
| Fixed assets | 21/28 | €1,423,804 | €1,262,649 | -€161,155 | -11.3% |
| Intangible fixed assets | 21 | €1,403,693 | €1,253,040 | -€150,653 | -10.7% |
| Tangible fixed assets | 22/27 | €20,112 | €9,609 | -€10,502 | -52.2% |
| Furniture and vehicles | 24 | €20,112 | €9,609 | -€10,502 | -52.2% |
| Current assets | 29/58 | €3,569,133 | €5,327,289 | +€1.8m | +49.3% |
| Amounts receivable within one year | 40/41 | €3,513,795 | €5,267,095 | +€1.8m | +49.9% |
| Trade receivables | 40 | €2,154,913 | €1,860,758 | -€294,155 | -13.7% |
| Other amounts receivable | 41 | €1,358,881 | €3,406,337 | +€2.0m | +151% |
| Cash at bank and in hand | 54/58 | €3,184 | €0 | -€3,184 | -100% |
| Deferred charges and accrued income | 490/1 | €52,153 | €60,194 | +€8,041 | +15.4% |
| Total equity and liabilities | 10/49 | €4,992,937 | €6,589,939 | +€1.6m | +32.0% |
| Equity | 10/15 | -€1,696,089 | -€2,146,790 | -€450,701 | -26.6% |
| Contributions | 10/11 | €60,914 | €60,914 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,757,003 | -€2,207,704 | -€450,701 | -25.7% |
| Amounts payable | 17/49 | €6,689,026 | €8,736,729 | +€2.0m | +30.6% |
| Amounts payable within one year | 42/48 | €5,172,272 | €7,407,194 | +€2.2m | +43.2% |
| Trade debts | 44 | €4,865,196 | €302,580 | -€4.6m | -93.8% |
| Suppliers | 440/4 | €4,865,196 | €302,580 | -€4.6m | -93.8% |
| Taxes, remuneration and social security | 45 | €304,579 | €317,625 | +€13,046 | +4.3% |
| Taxes | 450/3 | - | €85,213 | +€85,213 | |
| Remuneration and social security | 454/9 | €304,579 | €232,411 | -€72,167 | -23.7% |
| Other amounts payable | 47/48 | €2,497 | €6,786,989 | +€6.8m | +271,692% |
| Accrued charges and deferred income | 492/3 | €1,516,754 | €1,329,535 | -€187,219 | -12.3% |
| Turnover | 70 | €5,561,256 | €5,769,766 | +€208,509 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,849,264 | €4,206,940 | +€357,676 | +9.3% |
| Remuneration, social security and pensions | 62 | €1,459,055 | €1,625,041 | +€165,987 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644,789 | €613,127 | -€31,662 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €426,389 | -€89,528 | -€515,917 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,928 | €1,143 | -€785 | -40.7% |
| Gross operating margin | 9900 | €2,020,291 | €2,164,926 | +€144,635 | +7.2% |
| Operating profit (loss) | 9901 | -€511,870 | €15,142 | +€527,012 | |
| Financial income | 75/76B | €53,258 | €46,344 | -€6,914 | -13.0% |
| Recurring financial income | 75 | €53,258 | €46,344 | -€6,914 | -13.0% |
| Financial charges | 65/66B | €94,611 | €98,100 | +€3,489 | +3.7% |
| Recurring financial charges | 65 | €94,611 | €98,100 | +€3,489 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€553,223 | -€36,614 | +€516,609 | +93.4% |
| Income taxes | 67/77 | €26,713 | €114,087 | +€87,375 | +327% |
| Profit (loss) for the period | 9904 | -€579,936 | -€150,701 | +€429,235 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€579,936 | -€150,701 | +€429,235 | +74.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.