CUFAB DRINKS: what changed
Two fiscal 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.
CUFAB DRINKS
Largest movements
- Stocks and contracts -€30,280
down €30,280 (-16.5%), from €183,817 to €153,537
- Receivables within one year -€10,276
down €10,276 (-7.0%), from €147,419 to €137,143
of which Trade receivables: -€8,398
- Cash +€7,369
up €7,369 (+310.4%), from €2,374 to €9,743
mainly Stocks and contracts (+€30,280) and Depreciation (+€21,450)
- Tangible fixed assets -€6,751
down €6,751 (-3.3%), from €205,818 to €199,067
of which Furniture and vehicles: -€4,950
- Other debts -€21,904
down €21,904 (-8.4%), from €259,372 to €237,468
- Short-term financial debts -€17,260
no longer reported in 2025 (was €17,260)
- Debts after one year -€10,858
down €10,858 (-5.9%), from €184,413 to €173,555
- Profit (loss) carried forward +€9,557
up €9,557 (+22.9%), from -€41,782 to -€32,225
- Trade debts -€8,645
down €8,645 (-14.7%), from €58,857 to €50,212
- Gross operating margin +€15,843
up €15,843 (+58.0%), from €27,333 to €43,177
- Depreciation +€4,873
up €4,873 (+29.4%), from €16,576 to €21,450
- Other operating charges +€1,532
up €1,532 (+98.3%), from €1,558 to €3,090
- Financial charges +€1,191
up €1,191 (+15.1%), from €7,889 to €9,080
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 | €540,935 | €500,777 | -€40,158 | -7.4% |
| Fixed assets | 21/28 | €206,818 | €200,067 | -€6,751 | -3.3% |
| Tangible fixed assets | 22/27 | €205,818 | €199,067 | -€6,751 | -3.3% |
| Plant, machinery and equipment | 23 | €5,770 | €4,213 | -€1,557 | -27.0% |
| Furniture and vehicles | 24 | €13,036 | €8,086 | -€4,950 | -38.0% |
| Other tangible fixed assets | 26 | €187,012 | €186,768 | -€244 | -0.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €334,117 | €300,710 | -€33,407 | -10.0% |
| Stocks and contracts in progress | 3 | €183,817 | €153,537 | -€30,280 | -16.5% |
| Stocks | 30/36 | €183,817 | €153,537 | -€30,280 | -16.5% |
| Amounts receivable within one year | 40/41 | €147,419 | €137,143 | -€10,276 | -7.0% |
| Trade receivables | 40 | €140,796 | €132,398 | -€8,398 | -6.0% |
| Other amounts receivable | 41 | €6,623 | €4,745 | -€1,878 | -28.4% |
| Cash at bank and in hand | 54/58 | €2,374 | €9,743 | +€7,369 | +310.4% |
| Deferred charges and accrued income | 490/1 | €508 | €288 | -€220 | -43.3% |
| Total equity and liabilities | 10/49 | €540,935 | €500,777 | -€40,158 | -7.4% |
| Equity | 10/15 | -€23,182 | -€13,625 | +€9,557 | +41.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,782 | -€32,225 | +€9,557 | +22.9% |
| Amounts payable | 17/49 | €564,117 | €514,403 | -€49,715 | -8.8% |
| Amounts payable after more than one year | 17 | €184,413 | €173,555 | -€10,858 | -5.9% |
| Financial debts | 170/4 | €184,413 | €173,555 | -€10,858 | -5.9% |
| Amounts payable within one year | 42/48 | €378,271 | €339,415 | -€38,856 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €31,482 | €31,858 | +€376 | +1.2% |
| Financial debts | 43 | €17,260 | - | -€17,260 | |
| Credit institutions | 430/8 | €17,260 | - | -€17,260 | |
| Trade debts | 44 | €58,857 | €50,212 | -€8,645 | -14.7% |
| Suppliers | 440/4 | €58,857 | €50,212 | -€8,645 | -14.7% |
| Taxes, remuneration and social security | 45 | €11,300 | €19,876 | +€8,577 | +75.9% |
| Taxes | 450/3 | €11,300 | €15,400 | +€4,101 | +36.3% |
| Remuneration and social security | 454/9 | - | €4,476 | +€4,476 | |
| Other amounts payable | 47/48 | €259,372 | €237,468 | -€21,904 | -8.4% |
| Accrued charges and deferred income | 492/3 | €1,433 | €1,433 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,576 | €21,450 | +€4,873 | +29.4% |
| Other operating charges | 640/8 | €1,558 | €3,090 | +€1,532 | +98.3% |
| Gross operating margin | 9900 | €27,333 | €43,177 | +€15,843 | +58.0% |
| Operating profit (loss) | 9901 | €9,198 | €18,637 | +€9,438 | +102.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €7,889 | €9,080 | +€1,191 | +15.1% |
| Recurring financial charges | 65 | €7,889 | €9,080 | +€1,191 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,320 | €9,557 | +€8,237 | +624.0% |
| Profit (loss) for the period | 9904 | €1,320 | €9,557 | +€8,237 | +624.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,320 | €9,557 | +€8,237 | +624.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.