B-COCKTAILS: 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.
B-COCKTAILS
Largest movements
- Receivables within one year +€8,726
up €8,726 (+40.3%), from €21,654 to €30,380
of which Other amounts receivable: +€16,965
- Tangible fixed assets +€5,225
up €5,225 (+161%), from €3,246 to €8,471
of which Plant, machinery and equipment: +€5,606
- Stocks and contracts -€3,818
down €3,818 (-50.9%), from €7,496 to €3,678
- Other debts +€12,678
up €12,678 (+27.2%), from €46,617 to €59,295
- Profit (loss) carried forward -€10,481
down €10,481 (-13.2%), from -€79,243 to -€89,724
- Trade debts +€4,881
up €4,881 (+9.8%), from €50,013 to €54,894
- Tax, wage and social debts +€2,929
up €2,929 (+18.9%), from €15,462 to €18,391
of which Taxes: +€2,152
- Gross operating margin +€49,015
up €49,015 (+528%), from €9,290 to €58,306
- Staff costs -€18,678
down €18,678 (-23.2%), from €80,413 to €61,735
- Other operating charges +€1,910
up €1,910 (+375%), from €510 to €2,420
- Depreciation +€1,403
up €1,403 (+179%), from €782 to €2,185
- Financial charges +€689
up €689 (+39.2%), from €1,758 to €2,447
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 | €37,849 | €47,856 | +€10,007 | +26.4% |
| Fixed assets | 21/28 | €5,207 | €10,022 | +€4,815 | +92.5% |
| Intangible fixed assets | 21 | €1,871 | €1,461 | -€410 | -21.9% |
| Tangible fixed assets | 22/27 | €3,246 | €8,471 | +€5,225 | +161% |
| Plant, machinery and equipment | 23 | €1,657 | €7,263 | +€5,606 | +338% |
| Furniture and vehicles | 24 | €1,589 | €1,208 | -€381 | -24.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €32,642 | €37,834 | +€5,192 | +15.9% |
| Stocks and contracts in progress | 3 | €7,496 | €3,678 | -€3,818 | -50.9% |
| Stocks | 30/36 | €7,496 | €3,678 | -€3,818 | -50.9% |
| Amounts receivable within one year | 40/41 | €21,654 | €30,380 | +€8,726 | +40.3% |
| Trade receivables | 40 | €15,271 | €7,032 | -€8,239 | -54.0% |
| Other amounts receivable | 41 | €6,382 | €23,348 | +€16,965 | +266% |
| Cash at bank and in hand | 54/58 | €3,492 | €3,775 | +€283 | +8.1% |
| Total equity and liabilities | 10/49 | €37,849 | €47,856 | +€10,007 | +26.4% |
| Equity | 10/15 | -€74,243 | -€84,724 | -€10,481 | -14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,243 | -€89,724 | -€10,481 | -13.2% |
| Amounts payable | 17/49 | €112,092 | €132,579 | +€20,488 | +18.3% |
| Amounts payable within one year | 42/48 | €112,092 | €132,579 | +€20,488 | +18.3% |
| Trade debts | 44 | €50,013 | €54,894 | +€4,881 | +9.8% |
| Suppliers | 440/4 | €50,013 | €54,894 | +€4,881 | +9.8% |
| Taxes, remuneration and social security | 45 | €15,462 | €18,391 | +€2,929 | +18.9% |
| Taxes | 450/3 | €4,069 | €6,222 | +€2,152 | +52.9% |
| Remuneration and social security | 454/9 | €11,392 | €12,169 | +€776 | +6.8% |
| Other amounts payable | 47/48 | €46,617 | €59,295 | +€12,678 | +27.2% |
| Remuneration, social security and pensions | 62 | €80,413 | €61,735 | -€18,678 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €2,185 | +€1,403 | +179% |
| Other operating charges | 640/8 | €510 | €2,420 | +€1,910 | +375% |
| Gross operating margin | 9900 | €9,290 | €58,306 | +€49,015 | +528% |
| Operating profit (loss) | 9901 | -€72,414 | -€8,033 | +€64,381 | +88.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,758 | €2,447 | +€689 | +39.2% |
| Recurring financial charges | 65 | €1,758 | €2,447 | +€689 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€74,172 | -€10,481 | +€63,691 | +85.9% |
| Profit (loss) for the period | 9904 | -€74,172 | -€10,481 | +€63,691 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,172 | -€10,481 | +€63,691 | +85.9% |
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 26 October 2026 via checked.be.