DAAN 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.
DAAN DRINKS
Largest movements
- Cash -€67,690
down €67,690 (-36.4%), from €185,803 to €118,112
mainly Current investments (-€66,755) and Other debts (-€58,977)
- Current investments +€66,755
new in 2025: €66,755
- Receivables within one year +€34,250
up €34,250 (+125%), from €27,500 to €61,751
of which Trade receivables: +€48,925
- Tangible fixed assets -€9,491
down €9,491 (-25.8%), from €36,765 to €27,274
of which Furniture and vehicles: -€10,740
- Reserves +€78,000
up €78,000 (+17.0%), from €458,630 to €536,630
of which Distributable reserves: +€78,000
- Other debts -€58,977
down €58,977 (-72.7%), from €81,132 to €22,156
- Financial income +€61,627
up €61,627 (+2,882%), from €2,139 to €63,766
- Taxes +€6,171
up €6,171 (+76.0%), from €8,118 to €14,289
- Gross operating margin +€1,212
up €1,212 (+3.1%), from €39,647 to €40,859
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 | €570,516 | €593,892 | +€23,377 | +4.1% |
| Fixed assets | 21/28 | €356,765 | €347,274 | -€9,491 | -2.7% |
| Tangible fixed assets | 22/27 | €36,765 | €27,274 | -€9,491 | -25.8% |
| Plant, machinery and equipment | 23 | €1,869 | €3,117 | +€1,248 | +66.8% |
| Furniture and vehicles | 24 | €34,896 | €24,157 | -€10,740 | -30.8% |
| Financial fixed assets | 28 | €320,000 | €320,000 | = | 0.0% |
| Current assets | 29/58 | €213,751 | €246,619 | +€32,868 | +15.4% |
| Amounts receivable within one year | 40/41 | €27,500 | €61,751 | +€34,250 | +125% |
| Trade receivables | 40 | €12,826 | €61,751 | +€48,925 | +381% |
| Other amounts receivable | 41 | €14,674 | - | -€14,674 | |
| Current investments | 50/53 | - | €66,755 | +€66,755 | |
| Cash at bank and in hand | 54/58 | €185,803 | €118,112 | -€67,690 | -36.4% |
| Deferred charges and accrued income | 490/1 | €448 | - | -€448 | |
| Total equity and liabilities | 10/49 | €570,516 | €593,892 | +€23,377 | +4.1% |
| Equity | 10/15 | €477,234 | €555,268 | +€78,034 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €458,630 | €536,630 | +€78,000 | +17.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €456,770 | €534,770 | +€78,000 | +17.1% |
| Profit (loss) carried forward | 14 | €4 | €38 | +€34 | +768% |
| Amounts payable | 17/49 | €93,281 | €38,624 | -€54,657 | -58.6% |
| Amounts payable within one year | 42/48 | €91,137 | €36,203 | -€54,933 | -60.3% |
| Trade debts | 44 | €721 | €107 | -€614 | -85.2% |
| Suppliers | 440/4 | €721 | €107 | -€614 | -85.2% |
| Taxes, remuneration and social security | 45 | €9,284 | €13,941 | +€4,657 | +50.2% |
| Taxes | 450/3 | €4,197 | €8,819 | +€4,622 | +110% |
| Remuneration and social security | 454/9 | €5,087 | €5,121 | +€35 | +0.7% |
| Other amounts payable | 47/48 | €81,132 | €22,156 | -€58,977 | -72.7% |
| Accrued charges and deferred income | 492/3 | €2,145 | €2,421 | +€276 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,403 | €11,637 | +€235 | +2.1% |
| Other operating charges | 640/8 | €663 | €664 | +€0 | 0.0% |
| Gross operating margin | 9900 | €39,647 | €40,859 | +€1,212 | +3.1% |
| Operating profit (loss) | 9901 | €27,581 | €28,558 | +€977 | +3.5% |
| Financial income | 75/76B | €2,139 | €63,766 | +€61,627 | +2,882% |
| Recurring financial income | 75 | €2,139 | €63,766 | +€61,627 | +2,882% |
| Financial charges | 65/66B | €0 | €0 | +€0 | +300% |
| Recurring financial charges | 65 | €0 | €0 | +€0 | +300% |
| Profit (loss) for the period before taxes | 9903 | €29,720 | €92,323 | +€62,603 | +211% |
| Income taxes | 67/77 | €8,118 | €14,289 | +€6,171 | +76.0% |
| Profit (loss) for the period | 9904 | €21,601 | €78,034 | +€56,432 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €21,601 | €78,034 | +€56,432 | +261% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.