Charlier 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.
Charlier Drinks
Largest movements
- Cash +€136,106
up €136,106 (+38.9%), from €349,516 to €485,622
mainly Depreciation (+€128,290) and Short-term financial debts (+€100,000)
- Stocks and contracts +€74,313
up €74,313 (+22.1%), from €336,055 to €410,368
- Receivables within one year -€47,336
down €47,336 (-9.6%), from €492,602 to €445,266
of which Other amounts receivable: -€44,108
- Intangible fixed assets -€28,540
down €28,540 (-6.0%), from €473,066 to €444,526
- Short-term financial debts +€100,000
new in 2025: €100,000
- Debts after one year -€92,190
down €92,190 (-24.2%), from €381,060 to €288,870
- Reserves +€75,000
up €75,000 (+150.0%), from €50,000 to €125,000
- Tax, wage and social debts +€22,165
up €22,165 (+76.2%), from €29,096 to €51,261
of which Remuneration and social security: +€16,896
- Gross operating margin +€177,152
up €177,152 (+39.9%), from €443,656 to €620,808
- Staff costs +€130,083
up €130,083 (+67.2%), from €193,632 to €323,715
- Taxes +€9,969
up €9,969 (+46.8%), from €21,321 to €31,290
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.
Cash bridge derived
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 | €1,868,670 | €1,983,525 | +€114,855 | +6.1% |
| Fixed assets | 21/28 | €685,497 | €640,269 | -€45,228 | -6.6% |
| Intangible fixed assets | 21 | €473,066 | €444,526 | -€28,540 | -6.0% |
| Tangible fixed assets | 22/27 | €210,910 | €194,148 | -€16,762 | -7.9% |
| Land and buildings | 22 | €34,941 | €30,682 | -€4,259 | -12.2% |
| Plant, machinery and equipment | 23 | €63,974 | €79,047 | +€15,073 | +23.6% |
| Furniture and vehicles | 24 | €111,995 | €84,419 | -€27,576 | -24.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,521 | €1,595 | +€74 | +4.9% |
| Current assets | 29/58 | €1,183,173 | €1,343,256 | +€160,083 | +13.5% |
| Stocks and contracts in progress | 3 | €336,055 | €410,368 | +€74,313 | +22.1% |
| Stocks | 30/36 | €336,055 | €410,368 | +€74,313 | +22.1% |
| Amounts receivable within one year | 40/41 | €492,602 | €445,266 | -€47,336 | -9.6% |
| Trade receivables | 40 | €344,115 | €340,887 | -€3,228 | -0.9% |
| Other amounts receivable | 41 | €148,487 | €104,379 | -€44,108 | -29.7% |
| Cash at bank and in hand | 54/58 | €349,516 | €485,622 | +€136,106 | +38.9% |
| Deferred charges and accrued income | 490/1 | €5,000 | €2,000 | -€3,000 | -60.0% |
| Total equity and liabilities | 10/49 | €1,868,670 | €1,983,525 | +€114,855 | +6.1% |
| Equity | 10/15 | €286,393 | €364,371 | +€77,978 | +27.2% |
| Contributions | 10/11 | €96,800 | €96,800 | = | 0.0% |
| Reserves | 13 | €50,000 | €125,000 | +€75,000 | +150.0% |
| Distributable reserves | 133 | €50,000 | €125,000 | +€75,000 | +150.0% |
| Profit (loss) carried forward | 14 | €139,593 | €142,571 | +€2,978 | +2.1% |
| Amounts payable | 17/49 | €1,582,277 | €1,619,154 | +€36,877 | +2.3% |
| Amounts payable after more than one year | 17 | €381,060 | €288,870 | -€92,190 | -24.2% |
| Financial debts | 170/4 | €381,060 | €288,870 | -€92,190 | -24.2% |
| Amounts payable within one year | 42/48 | €1,171,883 | €1,290,583 | +€118,700 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €102,418 | €92,093 | -€10,325 | -10.1% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €731,004 | €739,096 | +€8,092 | +1.1% |
| Suppliers | 440/4 | €731,004 | €739,096 | +€8,092 | +1.1% |
| Taxes, remuneration and social security | 45 | €29,096 | €51,261 | +€22,165 | +76.2% |
| Taxes | 450/3 | - | €5,269 | +€5,269 | |
| Remuneration and social security | 454/9 | €29,096 | €45,992 | +€16,896 | +58.1% |
| Other amounts payable | 47/48 | €309,365 | €308,133 | -€1,232 | -0.4% |
| Accrued charges and deferred income | 492/3 | €29,334 | €39,701 | +€10,367 | +35.3% |
| Remuneration, social security and pensions | 62 | €193,632 | €323,715 | +€130,083 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,928 | €128,290 | +€4,362 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,127 | €2,521 | +€5,648 | |
| Other operating charges | 640/8 | €14,596 | €16,523 | +€1,927 | +13.2% |
| Gross operating margin | 9900 | €443,656 | €620,808 | +€177,152 | +39.9% |
| Operating profit (loss) | 9901 | €114,627 | €149,759 | +€35,132 | +30.6% |
| Financial charges | 65/66B | €36,426 | €40,491 | +€4,065 | +11.2% |
| Recurring financial charges | 65 | €36,426 | €40,491 | +€4,065 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €78,201 | €109,268 | +€31,067 | +39.7% |
| Income taxes | 67/77 | €21,321 | €31,290 | +€9,969 | +46.8% |
| Profit (loss) for the period | 9904 | €56,880 | €77,978 | +€21,098 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,880 | €77,978 | +€21,098 | +37.1% |
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 10 October 2026 via checked.be.