BEVERAGES CONSULTANT SERVICES: 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.
BEVERAGES CONSULTANT SERVICES
Largest movements
- Cash +€253,713
up €253,713 (+188%), from €135,134 to €388,847
mainly Current investments (+€184,055) and Net result for the year (+€93,930)
- Current investments -€184,055
down €184,055 (-40.9%), from €450,000 to €265,945
- Receivables within one year -€16,345
no longer reported in 2025 (was €16,345)
- Tangible fixed assets +€16,203
up €16,203 (+1.9%), from €857,006 to €873,209
of which Other tangible fixed assets: +€42,185
- Profit (loss) carried forward +€93,930
up €93,930 (+12.0%), from €785,892 to €879,822
- Trade debts -€26,845
down €26,845 (-98.9%), from €27,153 to €308
- Financial income -€108,845
down €108,845 (-94.1%), from €115,641 to €6,796
- Gross operating margin +€70,055
up €70,055 (+82.2%), from €85,231 to €155,286
- Other operating charges -€22,258
down €22,258 (-89.8%), from €24,782 to €2,524
- Depreciation +€10,836
up €10,836 (+43.9%), from €24,696 to €35,532
- Taxes -€4,335
down €4,335 (-13.1%), from €33,042 to €28,706
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 | €1,458,486 | €1,528,001 | +€69,515 | +4.8% |
| Fixed assets | 21/28 | €857,006 | €873,209 | +€16,203 | +1.9% |
| Tangible fixed assets | 22/27 | €857,006 | €873,209 | +€16,203 | +1.9% |
| Land and buildings | 22 | €829,864 | €796,936 | -€32,928 | -4.0% |
| Furniture and vehicles | 24 | - | €6,945 | +€6,945 | |
| Other tangible fixed assets | 26 | €27,142 | €69,328 | +€42,185 | +155% |
| Current assets | 29/58 | €601,479 | €654,792 | +€53,313 | +8.9% |
| Amounts receivable within one year | 40/41 | €16,345 | - | -€16,345 | |
| Other amounts receivable | 41 | €16,345 | - | -€16,345 | |
| Current investments | 50/53 | €450,000 | €265,945 | -€184,055 | -40.9% |
| Cash at bank and in hand | 54/58 | €135,134 | €388,847 | +€253,713 | +188% |
| Total equity and liabilities | 10/49 | €1,458,486 | €1,528,001 | +€69,515 | +4.8% |
| Equity | 10/15 | €1,421,850 | €1,515,780 | +€93,930 | +6.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €565,958 | €565,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €554,000 | €554,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €785,892 | €879,822 | +€93,930 | +12.0% |
| Amounts payable | 17/49 | €36,636 | €12,221 | -€24,415 | -66.6% |
| Amounts payable within one year | 42/48 | €36,636 | €10,095 | -€26,541 | -72.4% |
| Trade debts | 44 | €27,153 | €308 | -€26,845 | -98.9% |
| Suppliers | 440/4 | €27,153 | €308 | -€26,845 | -98.9% |
| Taxes, remuneration and social security | 45 | €9,483 | €9,413 | -€70 | -0.7% |
| Taxes | 450/3 | €9,483 | €9,413 | -€70 | -0.7% |
| Other amounts payable | 47/48 | - | €374 | +€374 | |
| Accrued charges and deferred income | 492/3 | - | €2,126 | +€2,126 | |
| Remuneration, social security and pensions | 62 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,696 | €35,532 | +€10,836 | +43.9% |
| Other operating charges | 640/8 | €24,782 | €2,524 | -€22,258 | -89.8% |
| Gross operating margin | 9900 | €85,231 | €155,286 | +€70,055 | +82.2% |
| Operating profit (loss) | 9901 | €35,754 | €117,185 | +€81,431 | +228% |
| Financial income | 75/76B | €115,641 | €6,796 | -€108,845 | -94.1% |
| Recurring financial income | 75 | €115,641 | €6,796 | -€108,845 | -94.1% |
| Financial charges | 65/66B | €1,753 | €1,344 | -€409 | -23.3% |
| Recurring financial charges | 65 | €1,753 | €1,344 | -€409 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €149,641 | €122,636 | -€27,005 | -18.0% |
| Income taxes | 67/77 | €33,042 | €28,706 | -€4,335 | -13.1% |
| Profit (loss) for the period | 9904 | €116,599 | €93,930 | -€22,669 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,599 | €93,930 | -€22,669 | -19.4% |
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 29 October 2026 via checked.be.