DEN DRINK: 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.
DEN DRINK
Largest movements
- Cash +€444,379
up €444,379 (+42,355%), from €1,049 to €445,428
mainly Net result for the year (+€285,996) and Investment in fixed assets (net) (+€131,913)
- Tangible fixed assets -€131,913
down €131,913 (-99.5%), from €132,513 to €600
- Reserves +€267,063
up €267,063 (+659%), from €40,525 to €307,588
of which Tax-exempt reserves: +€267,063
- Provisions +€89,021
new in 2025: €89,021
- Debts after one year -€46,964
no longer reported in 2025 (was €46,964)
- Current portion of long-term debt -€18,985
no longer reported in 2025 (was €18,985)
- Profit (loss) carried forward +€18,934
up €18,934 (+332%), from €5,709 to €24,643
- Financial income +€356,083
up €356,083, from €0 to €356,083
of which Non-recurring financial income: +€356,083
- Depreciation -€8,850
down €8,850 (-100%), from €8,850 to €0
- Gross operating margin +€7,076
up €7,076 (+22.9%), from €30,901 to €37,978
- Taxes +€5,751
up €5,751 (+329%), from €1,750 to €7,501
- Financial charges -€3,397
down €3,397 (-98.2%), from €3,458 to €61
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 | €140,812 | €450,778 | +€309,967 | +220% |
| Fixed assets | 21/28 | €132,513 | €600 | -€131,913 | -99.5% |
| Tangible fixed assets | 22/27 | €132,513 | €600 | -€131,913 | -99.5% |
| Land and buildings | 22 | €132,513 | €600 | -€131,913 | -99.5% |
| Current assets | 29/58 | €8,299 | €450,178 | +€441,879 | +5,324% |
| Amounts receivable within one year | 40/41 | €7,250 | €4,750 | -€2,500 | -34.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,250 | €4,750 | -€2,500 | -34.5% |
| Cash at bank and in hand | 54/58 | €1,049 | €445,428 | +€444,379 | +42,355% |
| Total equity and liabilities | 10/49 | €140,812 | €450,778 | +€309,967 | +220% |
| Equity | 10/15 | €64,837 | €350,834 | +€285,996 | +441% |
| Contributions | 10/11 | €18,603 | €18,603 | = | 0.0% |
| Capital | 10 | €18,603 | €18,603 | = | 0.0% |
| Issued capital | 100 | €18,603 | €18,603 | = | 0.0% |
| Reserves | 13 | €40,525 | €307,588 | +€267,063 | +659% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €267,063 | +€267,063 | |
| Distributable reserves | 133 | €38,666 | €38,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,709 | €24,643 | +€18,934 | +332% |
| Provisions and deferred taxes | 16 | - | €89,021 | +€89,021 | |
| Provisions for liabilities and charges | 160/5 | - | €89,021 | +€89,021 | |
| Taxes | 161 | - | €89,021 | +€89,021 | |
| Amounts payable | 17/49 | €75,974 | €10,924 | -€65,050 | -85.6% |
| Amounts payable after more than one year | 17 | €46,964 | - | -€46,964 | |
| Financial debts | 170/4 | €46,964 | - | -€46,964 | |
| Amounts payable within one year | 42/48 | €29,010 | €10,924 | -€18,086 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | €18,985 | - | -€18,985 | |
| Trade debts | 44 | €508 | - | -€508 | |
| Suppliers | 440/4 | €508 | - | -€508 | |
| Taxes, remuneration and social security | 45 | €6,028 | €6,866 | +€838 | +13.9% |
| Taxes | 450/3 | €6,028 | €6,866 | +€838 | +13.9% |
| Other amounts payable | 47/48 | €3,490 | €4,058 | +€569 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,850 | €0 | -€8,850 | -100% |
| Other operating charges | 640/8 | €11,716 | €11,482 | -€233 | -2.0% |
| Gross operating margin | 9900 | €30,901 | €37,978 | +€7,076 | +22.9% |
| Operating profit (loss) | 9901 | €10,336 | €26,495 | +€16,160 | +156% |
| Financial income | 75/76B | €0 | €356,083 | +€356,083 | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | - | €356,083 | +€356,083 | |
| Financial charges | 65/66B | €3,458 | €61 | -€3,397 | -98.2% |
| Recurring financial charges | 65 | €3,458 | €61 | -€3,397 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €6,878 | €382,518 | +€375,640 | +5,462% |
| Transfer to deferred taxes | 680 | - | €89,021 | +€89,021 | |
| Income taxes | 67/77 | €1,750 | €7,501 | +€5,751 | +329% |
| Profit (loss) for the period | 9904 | €5,128 | €285,996 | +€280,868 | +5,477% |
| Transfer to tax-exempt reserves | 689 | - | €267,063 | +€267,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,128 | €18,934 | +€13,806 | +269% |
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 13 October 2026 via checked.be.