D-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.
What changed
D-DRINKS
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€133,592
2024 · -€434,456+€568,048
Equity
€1.4m
2024 · -€155,764+€1.5m
Cash
€256,812
2024 · €90,470+€166,342
Balance sheet total
€4.4m
2024 · €5.2m-€844,982
Largest movements
Assets
- Stocks and contracts -€794,731
down €794,731 (-40.7%), from €2.0m to €1.2m
- Cash +€166,342
up €166,342 (+183.9%), from €90,470 to €256,812
mainly Contributions, distributions and other (+€1.4m) and Stocks and contracts (+€794,731)
- Intangible fixed assets -€128,955
down €128,955 (-54.4%), from €237,085 to €108,131
- Receivables within one year -€69,085
down €69,085 (-2.5%), from €2.8m to €2.7m
of which Other amounts receivable: -€107,352
Equity and liabilities
- Trade debts -€1.4m
down €1.4m (-56.2%), from €2.5m to €1.1m
- Contributions +€1.4m
up €1.4m (+640.4%), from €218,600 to €1.6m
- Other debts -€899,682
down €899,682 (-95.7%), from €940,075 to €40,393
- Short-term financial debts -€251,077
down €251,077 (-16.4%), from €1.5m to €1.3m
- Tax, wage and social debts +€149,777
up €149,777 (+72.4%), from €206,923 to €356,700
of which Remuneration and social security: +€120,261
Income statement
- Turnover +€2.8m
up €2.8m (+20.1%), from €13.7m to €16.5m
- Goods and materials +€2.0m
up €2.0m (+18.7%), from €10.8m to €12.8m
of which Change in stocks: decrease (increase): +€1.1m
- Staff costs +€289,838
up €289,838 (+23.5%), from €1.2m to €1.5m
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.
Result 2024
-€434,456
Turnover
+€2.8m
Other operating income
-€935
Goods and materials
-€2.0m
Services and other goods
+€115,558
Staff costs
-€289,838
Depreciation
-€10,295
Write-downs
+€4,091
Other operating charges
+€10,706
Other operating items
+€4,867
Financial income
-€28,755
Financial charges
+€26,144
Taxes
+€5,008
Result 2025
€133,592
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.
From operations
-€995,081
Investment
+€12,500
Financing
+€1.1m
Cash 2024
€90,470
From operations (derived)
-€995,081
Net result for the year
+€133,592
Depreciation
+€127,448
Receivables after one year
+€3,228
Stocks and contracts
+€794,731
Receivables within one year
+€69,085
Deferred charges and accrued income
+€4,332
Trade debts
-€1.4m
Tax, wage and social debts
+€149,777
Other debts
-€899,682
Accrued charges and deferred income
+€32,967
Investment (derived)
+€12,500
Investment in fixed assets (net)
+€12,500
Financing
+€1.1m
Short-term financial debts
-€251,077
Contributions, distributions and other
+€1.4m
Cash 2025
€256,812
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,201,427 | €4,356,445 | -€844,982 | -16.2% |
| Fixed assets | 21/28 | €319,359 | €179,411 | -€139,948 | -43.8% |
| Intangible fixed assets | 21 | €237,085 | €108,131 | -€128,955 | -54.4% |
| Tangible fixed assets | 22/27 | €56,144 | €45,678 | -€10,466 | -18.6% |
| Plant, machinery and equipment | 23 | €4,794 | €6,123 | +€1,329 | +27.7% |
| Furniture and vehicles | 24 | €31,568 | €20,155 | -€11,413 | -36.2% |
| Other tangible fixed assets | 26 | €19,782 | €19,400 | -€381 | -1.9% |
| Financial fixed assets | 28 | €26,130 | €25,602 | -€528 | -2.0% |
| Other financial fixed assets | 284/8 | €26,130 | €25,602 | -€528 | -2.0% |
| Amounts receivable and cash guarantees | 285/8 | €26,130 | €25,602 | -€528 | -2.0% |
| Current assets | 29/58 | €4,882,067 | €4,177,034 | -€705,034 | -14.4% |
| Amounts receivable after more than one year | 29 | €3,228 | - | -€3,228 | |
| Other amounts receivable | 291 | €3,228 | - | -€3,228 | |
| Stocks and contracts in progress | 3 | €1,950,800 | €1,156,069 | -€794,731 | -40.7% |
| Stocks | 30/36 | €1,950,800 | €1,156,069 | -€794,731 | -40.7% |
| Raw materials and consumables | 30/31 | €20,025 | €5,910 | -€14,114 | -70.5% |
| Goods purchased for resale | 34 | €1,930,776 | €1,150,158 | -€780,617 | -40.4% |
| Amounts receivable within one year | 40/41 | €2,795,027 | €2,725,942 | -€69,085 | -2.5% |
| Trade receivables | 40 | €2,640,039 | €2,678,305 | +€38,267 | +1.4% |
| Other amounts receivable | 41 | €154,989 | €47,637 | -€107,352 | -69.3% |
| Cash at bank and in hand | 54/58 | €90,470 | €256,812 | +€166,342 | +183.9% |
| Deferred charges and accrued income | 490/1 | €42,542 | €38,211 | -€4,332 | -10.2% |
| Total equity and liabilities | 10/49 | €5,201,427 | €4,356,445 | -€844,982 | -16.2% |
| Equity | 10/15 | -€155,764 | €1,377,828 | +€1.5m | |
| Contributions | 10/11 | €218,600 | €1,618,600 | +€1.4m | +640.4% |
| Reserves | 13 | €470,047 | €470,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,860 | €21,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €448,187 | €448,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€844,412 | -€710,820 | +€133,592 | +15.8% |
| Amounts payable | 17/49 | €5,357,191 | €2,978,617 | -€2.4m | -44.4% |
| Amounts payable within one year | 42/48 | €5,189,922 | €2,778,381 | -€2.4m | -46.5% |
| Financial debts | 43 | €1,534,861 | €1,283,784 | -€251,077 | -16.4% |
| Credit institutions | 430/8 | €1,534,861 | €1,283,784 | -€251,077 | -16.4% |
| Trade debts | 44 | €2,508,063 | €1,097,505 | -€1.4m | -56.2% |
| Suppliers | 440/4 | €2,508,063 | €1,097,505 | -€1.4m | -56.2% |
| Taxes, remuneration and social security | 45 | €206,923 | €356,700 | +€149,777 | +72.4% |
| Taxes | 450/3 | €70,834 | €100,350 | +€29,516 | +41.7% |
| Remuneration and social security | 454/9 | €136,089 | €256,350 | +€120,261 | +88.4% |
| Other amounts payable | 47/48 | €940,075 | €40,393 | -€899,682 | -95.7% |
| Accrued charges and deferred income | 492/3 | €167,269 | €200,236 | +€32,967 | +19.7% |
| Operating income | 70/76A | €14,131,637 | €16,886,891 | +€2.8m | +19.5% |
| Turnover | 70 | €13,717,521 | €16,468,843 | +€2.8m | +20.1% |
| Other operating income | 74 | €411,224 | €410,289 | -€935 | -0.2% |
| Non-recurring operating income | 76A | €2,893 | €7,760 | +€4,867 | +168.3% |
| Operating charges | 60/66A | €14,471,132 | €16,660,735 | +€2.2m | +15.1% |
| Goods for resale, raw materials and consumables | 60 | €10,794,689 | €12,814,514 | +€2.0m | +18.7% |
| Purchases | 600/8 | €11,109,202 | €12,019,783 | +€910,580 | +8.2% |
| Change in stocks: decrease (increase) | 609 | -€314,514 | €794,731 | +€1.1m | |
| Services and other goods | 61 | €2,210,206 | €2,094,648 | -€115,558 | -5.2% |
| Remuneration, social security and pensions | 62 | €1,232,491 | €1,522,329 | +€289,838 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,153 | €127,448 | +€10,295 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,037 | -€2,054 | -€4,091 | |
| Other operating charges | 640/8 | €114,556 | €103,850 | -€10,706 | -9.3% |
| Operating profit (loss) | 9901 | -€339,495 | €226,156 | +€565,651 | |
| Financial income | 75/76B | €35,549 | €6,794 | -€28,755 | -80.9% |
| Recurring financial income | 75 | €35,549 | €6,794 | -€28,755 | -80.9% |
| Other financial income | 752/9 | €35,549 | €6,794 | -€28,755 | -80.9% |
| Financial charges | 65/66B | €125,937 | €99,794 | -€26,144 | -20.8% |
| Recurring financial charges | 65 | €125,937 | €99,794 | -€26,144 | -20.8% |
| Debt charges | 650 | €120,494 | €96,024 | -€24,470 | -20.3% |
| Other financial charges | 652/9 | €5,443 | €3,770 | -€1,674 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€429,883 | €133,156 | +€563,040 | |
| Income taxes | 67/77 | €4,572 | -€436 | -€5,008 | |
| Taxes | 670/3 | €7,000 | €3,699 | -€3,302 | -47.2% |
| Tax adjustments and reversals of tax provisions | 77 | €2,428 | €4,134 | +€1,706 | +70.3% |
| Profit (loss) for the period | 9904 | -€434,456 | €133,592 | +€568,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€434,456 | €133,592 | +€568,048 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.