D-DRINKS GROUP: 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.
D-DRINKS GROUP
Largest movements
- Financial fixed assets +€1.4m
up €1.4m (+92.9%), from €1.5m to €2.9m
- Receivables after one year -€915,522
down €915,522 (-88.0%), from €1.0m to €124,804
- Cash -€319,809
down €319,809 (-30.4%), from €1.1m to €731,989
mainly Investment in fixed assets (net) (-€1.4m) and Trade debts (-€53,198)
- Receivables within one year -€155,888
down €155,888 (-80.4%), from €193,953 to €38,065
of which Trade receivables: -€147,081
- Deferred charges and accrued income -€42,962
down €42,962 (-96.2%), from €44,672 to €1,710
- Trade debts -€53,198
down €53,198 (-77.4%), from €68,732 to €15,533
- Financial income -€83,781
down €83,781 (-94.9%), from €88,259 to €4,478
of which Non-recurring financial income: -€88,259
- Services and other goods -€42,121
down €42,121 (-27.6%), from €152,429 to €110,308
- Turnover -€40,520
down €40,520 (-24.2%), from €167,526 to €127,006
- Financial charges -€20,903
down €20,903 (-93.9%), from €22,249 to €1,346
- Depreciation -€8,849
down €8,849 (-26.7%), from €33,133 to €24,285
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 | €3,863,972 | €3,805,507 | -€58,465 | -1.5% |
| Fixed assets | 21/28 | €1,533,223 | €2,908,938 | +€1.4m | +89.7% |
| Intangible fixed assets | 21 | €26,823 | €2,538 | -€24,285 | -90.5% |
| Financial fixed assets | 28 | €1,506,400 | €2,906,400 | +€1.4m | +92.9% |
| Affiliated companies | 280/1 | €1,506,400 | €2,906,400 | +€1.4m | +92.9% |
| Participating interests | 280 | €1,506,400 | €2,906,400 | +€1.4m | +92.9% |
| Current assets | 29/58 | €2,330,750 | €896,569 | -€1.4m | -61.5% |
| Amounts receivable after more than one year | 29 | €1,040,326 | €124,804 | -€915,522 | -88.0% |
| Other amounts receivable | 291 | €1,040,326 | €124,804 | -€915,522 | -88.0% |
| Amounts receivable within one year | 40/41 | €193,953 | €38,065 | -€155,888 | -80.4% |
| Trade receivables | 40 | €183,021 | €35,941 | -€147,081 | -80.4% |
| Other amounts receivable | 41 | €10,932 | €2,124 | -€8,808 | -80.6% |
| Cash at bank and in hand | 54/58 | €1,051,798 | €731,989 | -€319,809 | -30.4% |
| Deferred charges and accrued income | 490/1 | €44,672 | €1,710 | -€42,962 | -96.2% |
| Total equity and liabilities | 10/49 | €3,863,972 | €3,805,507 | -€58,465 | -1.5% |
| Equity | 10/15 | €3,795,241 | €3,789,973 | -€5,267 | -0.1% |
| Contributions | 10/11 | €1,807,418 | €1,807,418 | = | 0.0% |
| Capital | 10 | €1,807,418 | €1,807,418 | = | 0.0% |
| Issued capital | 100 | €1,807,418 | €1,807,418 | = | 0.0% |
| Reserves | 13 | €33,129 | €33,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,129 | €33,129 | = | 0.0% |
| Legal reserve | 130 | €33,129 | €33,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,954,693 | €1,949,426 | -€5,267 | -0.3% |
| Amounts payable | 17/49 | €68,732 | €15,533 | -€53,198 | -77.4% |
| Amounts payable within one year | 42/48 | €68,732 | €15,533 | -€53,198 | -77.4% |
| Trade debts | 44 | €68,732 | €15,533 | -€53,198 | -77.4% |
| Suppliers | 440/4 | €68,732 | €15,533 | -€53,198 | -77.4% |
| Operating income | 70/76A | €167,526 | €127,006 | -€40,520 | -24.2% |
| Turnover | 70 | €167,526 | €127,006 | -€40,520 | -24.2% |
| Operating charges | 60/66A | €186,318 | €135,405 | -€50,912 | -27.3% |
| Services and other goods | 61 | €152,429 | €110,308 | -€42,121 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,133 | €24,285 | -€8,849 | -26.7% |
| Other operating charges | 640/8 | €755 | €813 | +€58 | +7.6% |
| Operating profit (loss) | 9901 | -€18,792 | -€8,399 | +€10,393 | +55.3% |
| Financial income | 75/76B | €88,259 | €4,478 | -€83,781 | -94.9% |
| Recurring financial income | 75 | €88,259 | €4,478 | -€83,781 | -94.9% |
| Income from current assets | 751 | - | €4,478 | +€4,478 | |
| Non-recurring financial income | 76B | €88,259 | - | -€88,259 | |
| Financial charges | 65/66B | €22,249 | €1,346 | -€20,903 | -93.9% |
| Recurring financial charges | 65 | €22,249 | €1,346 | -€20,903 | -93.9% |
| Other financial charges | 652/9 | €22,249 | €1,346 | -€20,903 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €47,218 | -€5,267 | -€52,485 | |
| Profit (loss) for the period | 9904 | €47,218 | -€5,267 | -€52,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,218 | -€5,267 | -€52,485 |
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 9 October 2026 via checked.be.