Better Drinking Ventures: 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.
Better Drinking Ventures
Largest movements
- Cash +€12,534
up €12,534 (+52.7%), from €23,769 to €36,304
mainly Net result for the year (+€38,218) and Tax, wage and social debts (+€2,431)
- Receivables within one year +€4,375
up €4,375 (+123%), from €3,556 to €7,931
- Tangible fixed assets -€786
down €786 (-31.6%), from €2,486 to €1,700
- Profit (loss) carried forward +€38,218
up €38,218, from -€3,975 to €34,243
- Other debts -€24,429
down €24,429 (-94.3%), from €25,906 to €1,477
- Tax, wage and social debts +€2,431
up €2,431 (+117%), from €2,082 to €4,513
- Gross operating margin +€48,766
up €48,766 (+2,995%), from €1,628 to €50,395
- Taxes +€11,137
new in 2025: €11,137
- Depreciation -€1,092
down €1,092 (-58.1%), from €1,878 to €786
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 | €29,811 | €46,184 | +€16,373 | +54.9% |
| Fixed assets | 21/28 | €2,486 | €1,700 | -€786 | -31.6% |
| Tangible fixed assets | 22/27 | €2,486 | €1,700 | -€786 | -31.6% |
| Furniture and vehicles | 24 | €2,486 | €1,700 | -€786 | -31.6% |
| Current assets | 29/58 | €27,325 | €44,484 | +€17,159 | +62.8% |
| Amounts receivable within one year | 40/41 | €3,556 | €7,931 | +€4,375 | +123% |
| Trade receivables | 40 | €3,556 | €7,931 | +€4,375 | +123% |
| Cash at bank and in hand | 54/58 | €23,769 | €36,304 | +€12,534 | +52.7% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €29,811 | €46,184 | +€16,373 | +54.9% |
| Equity | 10/15 | -€975 | €37,243 | +€38,218 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,975 | €34,243 | +€38,218 | |
| Amounts payable | 17/49 | €30,786 | €8,941 | -€21,845 | -71.0% |
| Amounts payable within one year | 42/48 | €30,786 | €8,862 | -€21,924 | -71.2% |
| Trade debts | 44 | €2,798 | €2,872 | +€74 | +2.6% |
| Suppliers | 440/4 | €2,798 | €2,872 | +€74 | +2.6% |
| Taxes, remuneration and social security | 45 | €2,082 | €4,513 | +€2,431 | +117% |
| Taxes | 450/3 | €2,082 | €4,513 | +€2,431 | +117% |
| Other amounts payable | 47/48 | €25,906 | €1,477 | -€24,429 | -94.3% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €786 | -€1,092 | -58.1% |
| Other operating charges | 640/8 | €279 | €173 | -€105 | -37.8% |
| Gross operating margin | 9900 | €1,628 | €50,395 | +€48,766 | +2,995% |
| Operating profit (loss) | 9901 | -€529 | €49,435 | +€49,964 | |
| Financial income | 75/76B | €1 | €1 | +€1 | +131% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +131% |
| Financial charges | 65/66B | €71 | €82 | +€12 | +16.6% |
| Recurring financial charges | 65 | €71 | €82 | +€12 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€599 | €49,354 | +€49,953 | |
| Income taxes | 67/77 | - | €11,137 | +€11,137 | |
| Profit (loss) for the period | 9904 | -€599 | €38,218 | +€38,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€599 | €38,218 | +€38,817 |
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.