BERGER DRINKS: 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.
BERGER DRINKS
Largest movements
- Stocks and contracts +€171,628
up €171,628 (+20.3%), from €843,531 to €1.0m
- Other debts +€166,000
up €166,000 (+17.9%), from €928,600 to €1.1m
- Turnover +€68,899
up €68,899 (+10.0%), from €689,512 to €758,411
- Gross operating margin +€51,615
up €51,615, from -€45,382 to €6,232
- Purchases and services +€17,285
up €17,285 (+2.4%), from €734,894 to €752,179
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 | €844,167 | €1,015,962 | +€171,796 | +20.4% |
| Current assets | 29/58 | €844,167 | €1,015,962 | +€171,796 | +20.4% |
| Stocks and contracts in progress | 3 | €843,531 | €1,015,159 | +€171,628 | +20.3% |
| Stocks | 30/36 | €843,531 | €1,015,159 | +€171,628 | +20.3% |
| Cash at bank and in hand | 54/58 | €636 | €803 | +€167 | +26.3% |
| Total equity and liabilities | 10/49 | €844,167 | €1,015,962 | +€171,796 | +20.4% |
| Equity | 10/15 | -€132,547 | -€123,752 | +€8,796 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,007 | -€144,212 | +€8,796 | +5.7% |
| Amounts payable | 17/49 | €976,714 | €1,139,714 | +€163,000 | +16.7% |
| Amounts payable after more than one year | 17 | €48,114 | €45,114 | -€3,000 | -6.2% |
| Financial debts | 170/4 | €48,114 | €45,114 | -€3,000 | -6.2% |
| Amounts payable within one year | 42/48 | €928,600 | €1,094,600 | +€166,000 | +17.9% |
| Other amounts payable | 47/48 | €928,600 | €1,094,600 | +€166,000 | +17.9% |
| Turnover | 70 | €689,512 | €758,411 | +€68,899 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €734,894 | €752,179 | +€17,285 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,667 | - | -€3,667 | |
| Other operating charges | 640/8 | €736 | €697 | -€39 | -5.3% |
| Non-recurring operating charges | 66A | - | €254 | +€254 | |
| Gross operating margin | 9900 | -€45,382 | €6,232 | +€51,615 | |
| Operating profit (loss) | 9901 | -€49,785 | €5,281 | +€55,067 | |
| Financial income | 75/76B | €5,799 | €3,514 | -€2,285 | -39.4% |
| Recurring financial income | 75 | €5,799 | €3,514 | -€2,285 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,986 | €8,796 | +€52,782 | |
| Profit (loss) for the period | 9904 | -€43,986 | €8,796 | +€52,782 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,986 | €8,796 | +€52,782 |
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 17 October 2026 via checked.be.