BEST-DRINK: what changed
BEST-DRINK
Largest movements
- Cash -€40,174
down €40,174 (-71.3%), from €56,308 to €16,134
mainly Investment in fixed assets (net) (-€40,000) and Trade debts (-€20,752)
- Financial fixed assets +€40,000
up €40,000 (+40.0%), from €100,000 to €140,000
- Receivables within one year -€31,678
down €31,678 (-17.4%), from €181,579 to €149,901
of which Other amounts receivable: -€21,024
- Trade debts -€20,752
down €20,752 (-100%), from €20,752 to €0
- Profit (loss) carried forward -€11,100
down €11,100 (-3.6%), from €309,075 to €297,975
- Write-downs +€10,654
new in 2025: €10,654
- Other operating charges -€472
no longer reported in 2025 (was €472)
- Financial charges +€272
up €272 (+252%), from €108 to €380
- Purchases and services -€64
no longer reported in 2025 (was €64)
- Gross operating margin -€2
down €2 (-2.7%), from -€64 to -€66
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,887 | €306,035 | -€31,852 | -9.4% |
| Fixed assets | 21/28 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Financial fixed assets | 28 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Current assets | 29/58 | €237,887 | €166,035 | -€71,852 | -30.2% |
| Amounts receivable within one year | 40/41 | €181,579 | €149,901 | -€31,678 | -17.4% |
| Trade receivables | 40 | €44,394 | €33,740 | -€10,654 | -24.0% |
| Other amounts receivable | 41 | €137,185 | €116,161 | -€21,024 | -15.3% |
| Cash at bank and in hand | 54/58 | €56,308 | €16,134 | -€40,174 | -71.3% |
| Total equity and liabilities | 10/49 | €337,887 | €306,035 | -€31,852 | -9.4% |
| Equity | 10/15 | €317,135 | €306,035 | -€11,100 | -3.5% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €309,075 | €297,975 | -€11,100 | -3.6% |
| Amounts payable | 17/49 | €20,752 | €0 | -€20,752 | -100% |
| Amounts payable within one year | 42/48 | €20,752 | €0 | -€20,752 | -100% |
| Trade debts | 44 | €20,752 | €0 | -€20,752 | -100% |
| Suppliers | 440/4 | €20,752 | €0 | -€20,752 | -100% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | - | -€64 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,654 | +€10,654 | |
| Other operating charges | 640/8 | €472 | - | -€472 | |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -2.7% |
| Operating profit (loss) | 9901 | -€536 | -€10,719 | -€10,183 | -1,900% |
| Financial charges | 65/66B | €108 | €380 | +€272 | +252% |
| Recurring financial charges | 65 | €108 | €380 | +€272 | +252% |
| Profit (loss) for the period before taxes | 9903 | -€644 | -€11,100 | -€10,456 | -1,624% |
| Profit (loss) for the period | 9904 | -€644 | -€11,100 | -€10,456 | -1,624% |
| Profit (loss) for the period to be appropriated | 9905 | -€644 | -€11,100 | -€10,456 | -1,624% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.