DRANKEN CHRIS UNION: 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.
DRANKEN CHRIS UNION
Largest movements
- Receivables within one year +€119,989
up €119,989 (+23.2%), from €517,079 to €637,068
of which Trade receivables: +€123,093
- Cash -€82,998
down €82,998 (-57.6%), from €144,036 to €61,038
mainly Receivables within one year (-€119,989) and Debts after one year (-€39,253)
- Stocks and contracts -€45,750
down €45,750 (-25.5%), from €179,594 to €133,844
- Debts after one year -€39,253
down €39,253 (-6.7%), from €583,025 to €543,772
- Reserves +€29,563
up €29,563 (+14.2%), from €208,480 to €238,043
- Accrued charges and deferred income +€26,616
up €26,616 (+26,496%), from €100 to €26,716
- Trade debts -€21,802
down €21,802 (-6.5%), from €336,661 to €314,858
- Other debts -€13,025
down €13,025 (-51.5%), from €25,304 to €12,279
- Gross operating margin -€59,754
down €59,754 (-32.6%), from €183,198 to €123,443
- Financial charges -€3,231
down €3,231 (-7.6%), from €42,728 to €39,497
- Taxes -€2,731
down €2,731 (-13.7%), from €19,945 to €17,214
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 | €1,242,720 | €1,225,020 | -€17,700 | -1.4% |
| Fixed assets | 21/28 | €391,531 | €383,843 | -€7,689 | -2.0% |
| Tangible fixed assets | 22/27 | €390,446 | €382,758 | -€7,689 | -2.0% |
| Land and buildings | 22 | €372,043 | €349,224 | -€22,819 | -6.1% |
| Plant, machinery and equipment | 23 | €13,442 | €21,780 | +€8,338 | +62.0% |
| Furniture and vehicles | 24 | €4,962 | €11,354 | +€6,392 | +129% |
| Other tangible fixed assets | 26 | - | €400 | +€400 | |
| Financial fixed assets | 28 | €1,085 | €1,085 | = | 0.0% |
| Current assets | 29/58 | €851,189 | €841,178 | -€10,012 | -1.2% |
| Stocks and contracts in progress | 3 | €179,594 | €133,844 | -€45,750 | -25.5% |
| Stocks | 30/36 | €179,594 | €133,844 | -€45,750 | -25.5% |
| Amounts receivable within one year | 40/41 | €517,079 | €637,068 | +€119,989 | +23.2% |
| Trade receivables | 40 | €470,419 | €593,511 | +€123,093 | +26.2% |
| Other amounts receivable | 41 | €46,661 | €43,557 | -€3,103 | -6.7% |
| Cash at bank and in hand | 54/58 | €144,036 | €61,038 | -€82,998 | -57.6% |
| Deferred charges and accrued income | 490/1 | €10,480 | €9,228 | -€1,252 | -12.0% |
| Total equity and liabilities | 10/49 | €1,242,720 | €1,225,020 | -€17,700 | -1.4% |
| Equity | 10/15 | €227,080 | €256,643 | +€29,563 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,480 | €238,043 | +€29,563 | +14.2% |
| Distributable reserves | 133 | €208,480 | €238,043 | +€29,563 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,015,640 | €968,377 | -€47,263 | -4.7% |
| Amounts payable after more than one year | 17 | €583,025 | €543,772 | -€39,253 | -6.7% |
| Financial debts | 170/4 | €583,025 | €543,772 | -€39,253 | -6.7% |
| Amounts payable within one year | 42/48 | €432,515 | €397,889 | -€34,626 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €42,936 | €52,174 | +€9,238 | +21.5% |
| Trade debts | 44 | €336,661 | €314,858 | -€21,802 | -6.5% |
| Suppliers | 440/4 | €336,661 | €314,858 | -€21,802 | -6.5% |
| Taxes, remuneration and social security | 45 | €27,615 | €18,578 | -€9,037 | -32.7% |
| Taxes | 450/3 | €27,615 | €17,453 | -€10,162 | -36.8% |
| Remuneration and social security | 454/9 | - | €1,125 | +€1,125 | |
| Other amounts payable | 47/48 | €25,304 | €12,279 | -€13,025 | -51.5% |
| Accrued charges and deferred income | 492/3 | €100 | €26,716 | +€26,616 | +26,496% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,027 | €29,630 | +€1,603 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,020 | €7,601 | -€419 | -5.2% |
| Gross operating margin | 9900 | €183,198 | €123,443 | -€59,754 | -32.6% |
| Operating profit (loss) | 9901 | €147,151 | €86,212 | -€60,938 | -41.4% |
| Financial income | 75/76B | €103 | €62 | -€41 | -39.8% |
| Recurring financial income | 75 | €103 | €62 | -€41 | -39.8% |
| Financial charges | 65/66B | €42,728 | €39,497 | -€3,231 | -7.6% |
| Recurring financial charges | 65 | €42,728 | €39,497 | -€3,231 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €104,526 | €46,777 | -€57,748 | -55.2% |
| Income taxes | 67/77 | €19,945 | €17,214 | -€2,731 | -13.7% |
| Profit (loss) for the period | 9904 | €84,580 | €29,563 | -€55,017 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,580 | €29,563 | -€55,017 | -65.0% |
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 30 October 2026 via checked.be.