Atomic 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.
Atomic Drinks
Largest movements
- Cash -€24,546
down €24,546 (-98.9%), from €24,828 to €282
mainly Other debts (-€100,000) and Trade debts (-€45,330)
- Stocks and contracts +€17,528
up €17,528, from €0 to €17,528
- Deferred charges and accrued income +€11,680
up €11,680 (+43.1%), from €27,118 to €38,798
- Receivables within one year -€3,965
down €3,965 (-2.4%), from €166,519 to €162,554
of which Other amounts receivable: -€2,365
- Debts after one year +€185,000
up €185,000 (+88.3%), from €209,499 to €394,499
- Other debts -€100,000
down €100,000 (-96.7%), from €103,405 to €3,405
- Trade debts -€45,330
down €45,330 (-89.2%), from €50,810 to €5,480
- Profit (loss) carried forward -€39,753
down €39,753 (-10.5%), from -€378,378 to -€418,130
- Advances received -€12,500
down €12,500 (-10.2%), from €123,106 to €110,606
- Gross operating margin +€39,089
up €39,089 (+60.6%), from -€64,517 to -€25,428
- Write-downs -€18,196
no longer reported in 2025 (was €18,196)
- Financial charges +€6,545
up €6,545 (+129.0%), from €5,072 to €11,617
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 | €221,194 | €219,836 | -€1,358 | -0.6% |
| Fixed assets | 21/28 | €2,730 | €675 | -€2,055 | -75.3% |
| Intangible fixed assets | 21 | €1,562 | €0 | -€1,562 | -100.0% |
| Tangible fixed assets | 22/27 | €1,168 | €675 | -€493 | -42.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,168 | €675 | -€493 | -42.2% |
| Current assets | 29/58 | €218,464 | €219,161 | +€697 | +0.3% |
| Stocks and contracts in progress | 3 | €0 | €17,528 | +€17,528 | |
| Stocks | 30/36 | €0 | €17,528 | +€17,528 | |
| Amounts receivable within one year | 40/41 | €166,519 | €162,554 | -€3,965 | -2.4% |
| Trade receivables | 40 | €163,534 | €161,934 | -€1,600 | -1.0% |
| Other amounts receivable | 41 | €2,985 | €620 | -€2,365 | -79.2% |
| Cash at bank and in hand | 54/58 | €24,828 | €282 | -€24,546 | -98.9% |
| Deferred charges and accrued income | 490/1 | €27,118 | €38,798 | +€11,680 | +43.1% |
| Total equity and liabilities | 10/49 | €221,194 | €219,836 | -€1,358 | -0.6% |
| Equity | 10/15 | -€278,378 | -€318,130 | -€39,753 | -14.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,378 | -€418,130 | -€39,753 | -10.5% |
| Amounts payable | 17/49 | €499,572 | €537,966 | +€38,395 | +7.7% |
| Amounts payable after more than one year | 17 | €209,499 | €394,499 | +€185,000 | +88.3% |
| Other amounts payable | 178/9 | €209,499 | €394,499 | +€185,000 | +88.3% |
| Amounts payable within one year | 42/48 | €277,321 | €119,491 | -€157,830 | -56.9% |
| Trade debts | 44 | €50,810 | €5,480 | -€45,330 | -89.2% |
| Suppliers | 440/4 | €50,810 | €5,480 | -€45,330 | -89.2% |
| Advances received on contracts in progress | 46 | €123,106 | €110,606 | -€12,500 | -10.2% |
| Other amounts payable | 47/48 | €103,405 | €3,405 | -€100,000 | -96.7% |
| Accrued charges and deferred income | 492/3 | €12,751 | €23,976 | +€11,225 | +88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,411 | €2,055 | -€357 | -14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,196 | - | -€18,196 | |
| Other operating charges | 640/8 | €497 | €653 | +€156 | +31.5% |
| Gross operating margin | 9900 | -€64,517 | -€25,428 | +€39,089 | +60.6% |
| Operating profit (loss) | 9901 | -€85,621 | -€28,136 | +€57,485 | +67.1% |
| Financial income | 75/76B | €145 | €0 | -€145 | -100.0% |
| Recurring financial income | 75 | €145 | €0 | -€145 | -100.0% |
| Financial charges | 65/66B | €5,072 | €11,617 | +€6,545 | +129.0% |
| Recurring financial charges | 65 | €5,072 | €11,617 | +€6,545 | +129.0% |
| Profit (loss) for the period before taxes | 9903 | -€90,548 | -€39,753 | +€50,795 | +56.1% |
| Profit (loss) for the period | 9904 | -€90,548 | -€39,753 | +€50,795 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,548 | -€39,753 | +€50,795 | +56.1% |
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 8 October 2026 via checked.be.