BEN4DRINKS: 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.
BEN4DRINKS
Largest movements
- Financial fixed assets +€7,200
up €7,200 (+4.6%), from €157,700 to €164,900
- Other debts +€9,000
up €9,000 (+25.3%), from €35,593 to €44,593
- Profit (loss) carried forward -€8,202
down €8,202 (-7.9%), from €103,463 to €95,261
- Trade debts +€7,735
up €7,735 (+136%), from €5,700 to €13,435
- Gross operating margin +€3,317
up €3,317 (+79.7%), from -€4,162 to -€845
- Financial charges +€902
up €902 (+38.6%), from €2,339 to €3,241
- Depreciation +€256
up €256 (+20.5%), from €1,250 to €1,506
- Taxes -€221
down €221 (-40.7%), from €544 to €323
- Other operating charges -€72
down €72 (-3.1%), from €2,360 to €2,288
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 | €162,932 | €170,913 | +€7,980 | +4.9% |
| Fixed assets | 21/28 | €161,641 | €167,335 | +€5,694 | +3.5% |
| Tangible fixed assets | 22/27 | €3,941 | €2,435 | -€1,506 | -38.2% |
| Furniture and vehicles | 24 | €3,941 | €2,435 | -€1,506 | -38.2% |
| Financial fixed assets | 28 | €157,700 | €164,900 | +€7,200 | +4.6% |
| Current assets | 29/58 | €1,291 | €3,577 | +€2,286 | +177% |
| Amounts receivable within one year | 40/41 | €978 | €1,698 | +€720 | +73.6% |
| Trade receivables | 40 | €978 | €1,698 | +€720 | +73.6% |
| Cash at bank and in hand | 54/58 | €313 | €1,879 | +€1,566 | +501% |
| Total equity and liabilities | 10/49 | €162,932 | €170,913 | +€7,980 | +4.9% |
| Equity | 10/15 | €111,575 | €103,373 | -€8,202 | -7.4% |
| Contributions | 10/11 | €6,252 | €6,252 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,463 | €95,261 | -€8,202 | -7.9% |
| Amounts payable | 17/49 | €51,357 | €67,540 | +€16,182 | +31.5% |
| Amounts payable within one year | 42/48 | €51,357 | €67,540 | +€16,182 | +31.5% |
| Trade debts | 44 | €5,700 | €13,435 | +€7,735 | +136% |
| Suppliers | 440/4 | €5,700 | €13,435 | +€7,735 | +136% |
| Taxes, remuneration and social security | 45 | €10,065 | €9,512 | -€553 | -5.5% |
| Taxes | 450/3 | €10,065 | €7,312 | -€2,753 | -27.3% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €35,593 | €44,593 | +€9,000 | +25.3% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,506 | +€256 | +20.5% |
| Other operating charges | 640/8 | €2,360 | €2,288 | -€72 | -3.1% |
| Gross operating margin | 9900 | -€4,162 | -€845 | +€3,317 | +79.7% |
| Operating profit (loss) | 9901 | -€7,772 | -€4,639 | +€3,133 | +40.3% |
| Financial charges | 65/66B | €2,339 | €3,241 | +€902 | +38.6% |
| Recurring financial charges | 65 | €2,339 | €3,241 | +€902 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,111 | -€7,879 | +€2,232 | +22.1% |
| Income taxes | 67/77 | €544 | €323 | -€221 | -40.7% |
| Profit (loss) for the period | 9904 | -€10,655 | -€8,202 | +€2,453 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,655 | -€8,202 | +€2,453 | +23.0% |
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 28 October 2026 via checked.be.