Associated Beverage Solutions: 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.
What changed
Associated Beverage Solutions
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€405,399
2024 · -€1.6m+€2.0m
Equity
€6.3m
2024 · -€1.0m+€7.3m
Cash
€168,235
2024 · €66,934+€101,300
Balance sheet total
€9.1m
2024 · €11.0m-€1.9m
Largest movements
Assets
- Tangible fixed assets -€603,120
down €603,120 (-13.6%), from €4.4m to €3.8m
of which Plant, machinery and equipment: -€494,419
- Receivables within one year -€546,575
down €546,575 (-24.1%), from €2.3m to €1.7m
of which Trade receivables: -€365,790
- Stocks and contracts -€510,125
down €510,125 (-32.9%), from €1.5m to €1.0m
- Intangible fixed assets -€358,981
down €358,981 (-15.9%), from €2.3m to €1.9m
Equity and liabilities
- Debts after one year -€8.2m
down €8.2m (-96.3%), from €8.5m to €315,123
- Profit (loss) carried forward +€6.4m
up €6.4m, from -€6.0m to €405,399
- Trade debts -€867,800
down €867,800 (-31.0%), from €2.8m to €1.9m
- Reserves +€500,000
new in 2025: €500,000
- Contributions +€398,935
up €398,935 (+8.5%), from €4.7m to €5.1m
Income statement
- Gross operating margin +€2.1m
up €2.1m (+180%), from €1.2m to €3.3m
- Staff costs +€156,304
up €156,304 (+9.8%), from €1.6m to €1.8m
- Provisions -€88,172
down €88,172 (-88.2%), from €100,000 to €11,828
- Financial charges -€34,038
down €34,038 (-42.5%), from €80,081 to €46,044
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
-€1.6m
Gross operating margin
+€2.1m
Staff costs
-€156,304
Depreciation
-€7,937
Write-downs
-€26,357
Provisions
+€88,172
Other operating charges
+€9,544
Other operating items
-€53,234
Financial income
+€6,887
Financial charges
+€34,038
Taxes
+€4,579
Result 2025
€405,399
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.6m
Investment
-€27,016
Financing
-€1.5m
Cash 2024
€66,934
From operations (derived)
+€1.6m
Net result for the year
+€405,399
Depreciation
+€989,375
Stocks and contracts
+€510,125
Receivables within one year
+€546,575
Deferred charges and accrued income
-€25,745
Smaller working-capital items
+€22,712
Trade debts
-€867,800
Investment (derived)
-€27,016
Investment in fixed assets (net)
-€27,016
Financing
-€1.5m
Debts after one year
-€8.2m
Current portion of long-term debt
-€122,109
Contributions, distributions and other
+€6.9m
Cash 2025
€168,235
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,032,141 | €9,140,128 | -€1.9m | -17.2% |
| Fixed assets | 21/28 | €7,132,123 | €6,169,763 | -€962,360 | -13.5% |
| Intangible fixed assets | 21 | €2,260,048 | €1,901,067 | -€358,981 | -15.9% |
| Tangible fixed assets | 22/27 | €4,421,891 | €3,818,771 | -€603,120 | -13.6% |
| Plant, machinery and equipment | 23 | €3,763,095 | €3,268,676 | -€494,419 | -13.1% |
| Furniture and vehicles | 24 | €23,702 | €13,756 | -€9,946 | -42.0% |
| Leasing and similar rights | 25 | €364,963 | €273,722 | -€91,241 | -25.0% |
| Other tangible fixed assets | 26 | €18,131 | €10,617 | -€7,514 | -41.4% |
| Assets under construction and advance payments | 27 | €252,000 | €252,000 | = | 0.0% |
| Financial fixed assets | 28 | €450,184 | €449,925 | -€259 | -0.1% |
| Current assets | 29/58 | €3,900,019 | €2,970,364 | -€929,654 | -23.8% |
| Stocks and contracts in progress | 3 | €1,549,243 | €1,039,118 | -€510,125 | -32.9% |
| Stocks | 30/36 | €1,549,243 | €1,039,118 | -€510,125 | -32.9% |
| Amounts receivable within one year | 40/41 | €2,263,475 | €1,716,900 | -€546,575 | -24.1% |
| Trade receivables | 40 | €1,830,634 | €1,464,844 | -€365,790 | -20.0% |
| Other amounts receivable | 41 | €432,840 | €252,056 | -€180,784 | -41.8% |
| Cash at bank and in hand | 54/58 | €66,934 | €168,235 | +€101,300 | +151% |
| Deferred charges and accrued income | 490/1 | €20,367 | €46,112 | +€25,745 | +126% |
| Total equity and liabilities | 10/49 | €11,032,141 | €9,140,128 | -€1.9m | -17.2% |
| Equity | 10/15 | -€1,026,340 | €6,275,073 | +€7.3m | |
| Contributions | 10/11 | €4,673,500 | €5,072,435 | +€398,935 | +8.5% |
| Capital | 10 | €4,673,500 | €5,072,435 | +€398,935 | +8.5% |
| Issued capital | 100 | €4,673,500 | €5,072,435 | +€398,935 | +8.5% |
| Reserves | 13 | - | €500,000 | +€500,000 | |
| Non-distributable reserves | 130/1 | - | €500,000 | +€500,000 | |
| Other | 1319 | - | €500,000 | +€500,000 | |
| Profit (loss) carried forward | 14 | -€6,010,078 | €405,399 | +€6.4m | |
| Investment grants | 15 | €310,238 | €297,238 | -€13,000 | -4.2% |
| Provisions and deferred taxes | 16 | €100,000 | €111,828 | +€11,828 | +11.8% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €111,828 | +€11,828 | +11.8% |
| Other liabilities and charges | 164/5 | €100,000 | €111,828 | +€11,828 | +11.8% |
| Amounts payable | 17/49 | €11,958,481 | €2,753,227 | -€9.2m | -77.0% |
| Amounts payable after more than one year | 17 | €8,541,352 | €315,123 | -€8.2m | -96.3% |
| Financial debts | 170/4 | €8,541,352 | €315,123 | -€8.2m | -96.3% |
| Amounts payable within one year | 42/48 | €3,376,458 | €2,394,056 | -€982,402 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €248,732 | €126,624 | -€122,109 | -49.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,795,472 | €1,927,672 | -€867,800 | -31.0% |
| Suppliers | 440/4 | €2,795,472 | €1,927,672 | -€867,800 | -31.0% |
| Taxes, remuneration and social security | 45 | €332,254 | €339,761 | +€7,507 | +2.3% |
| Taxes | 450/3 | €56,158 | €50,918 | -€5,240 | -9.3% |
| Remuneration and social security | 454/9 | €276,096 | €288,842 | +€12,746 | +4.6% |
| Accrued charges and deferred income | 492/3 | €40,671 | €44,048 | +€3,377 | +8.3% |
| Non-recurring operating income | 76A | €0 | €1,408,162 | +€1.4m | |
| Remuneration, social security and pensions | 62 | €1,601,564 | €1,757,867 | +€156,304 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981,438 | €989,375 | +€7,937 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,651 | €12,706 | +€26,357 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €100,000 | €11,828 | -€88,172 | -88.2% |
| Other operating charges | 640/8 | €73,514 | €63,970 | -€9,544 | -13.0% |
| Non-recurring operating charges | 66A | €0 | €53,234 | +€53,234 | |
| Gross operating margin | 9900 | €1,184,137 | €3,321,383 | +€2.1m | +180% |
| Operating profit (loss) | 9901 | -€1,558,728 | €432,402 | +€2.0m | |
| Financial income | 75/76B | €13,309 | €20,196 | +€6,887 | +51.7% |
| Recurring financial income | 75 | €13,309 | €20,196 | +€6,887 | +51.7% |
| Financial charges | 65/66B | €80,081 | €46,044 | -€34,038 | -42.5% |
| Recurring financial charges | 65 | €80,081 | €46,044 | -€34,038 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,625,500 | €406,555 | +€2.0m | |
| Income taxes | 67/77 | €5,735 | €1,155 | -€4,579 | -79.9% |
| Profit (loss) for the period | 9904 | -€1,631,234 | €405,399 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,631,234 | €405,399 | +€2.0m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.