Dranken Claes: 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 Claes
Largest movements
- Stocks and contracts -€22,170
down €22,170 (-2.9%), from €759,285 to €737,115
- Receivables within one year +€16,494
up €16,494 (+12.4%), from €132,484 to €148,978
of which Other amounts receivable: +€24,200
- Reserves +€68,515
up €68,515 (+15.7%), from €437,011 to €505,526
of which Distributable reserves: +€70,405
- Debts after one year -€41,268
down €41,268 (-10.8%), from €382,865 to €341,597
- Trade debts -€23,970
down €23,970 (-8.8%), from €273,095 to €249,125
- Staff costs +€23,031
up €23,031 (+7.3%), from €315,167 to €338,199
- Gross operating margin +€7,636
up €7,636 (+1.4%), from €542,122 to €549,758
- Taxes -€7,504
down €7,504 (-20.4%), from €36,781 to €29,276
- Other operating charges +€7,211
up €7,211 (+16.3%), from €44,323 to €51,534
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 | €1,556,587 | €1,547,650 | -€8,936 | -0.6% |
| Fixed assets | 21/28 | €489,288 | €479,075 | -€10,212 | -2.1% |
| Tangible fixed assets | 22/27 | €489,288 | €479,075 | -€10,212 | -2.1% |
| Land and buildings | 22 | €398,186 | €385,892 | -€12,294 | -3.1% |
| Plant, machinery and equipment | 23 | €33,714 | €27,798 | -€5,916 | -17.5% |
| Furniture and vehicles | 24 | €21,864 | €29,861 | +€7,997 | +36.6% |
| Leasing and similar rights | 25 | €35,525 | €35,525 | = | 0.0% |
| Current assets | 29/58 | €1,067,299 | €1,068,575 | +€1,276 | +0.1% |
| Stocks and contracts in progress | 3 | €759,285 | €737,115 | -€22,170 | -2.9% |
| Stocks | 30/36 | €759,285 | €737,115 | -€22,170 | -2.9% |
| Amounts receivable within one year | 40/41 | €132,484 | €148,978 | +€16,494 | +12.4% |
| Trade receivables | 40 | €115,433 | €107,727 | -€7,705 | -6.7% |
| Other amounts receivable | 41 | €17,051 | €41,251 | +€24,200 | +142% |
| Cash at bank and in hand | 54/58 | €175,531 | €182,483 | +€6,952 | +4.0% |
| Total equity and liabilities | 10/49 | €1,556,587 | €1,547,650 | -€8,936 | -0.6% |
| Equity | 10/15 | €455,911 | €524,426 | +€68,515 | +15.0% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €437,011 | €505,526 | +€68,515 | +15.7% |
| Non-distributable reserves | 130/1 | €1,890 | - | -€1,890 | |
| Reserves not available under the articles | 1311 | €1,890 | - | -€1,890 | |
| Distributable reserves | 133 | €435,121 | €505,526 | +€70,405 | +16.2% |
| Amounts payable | 17/49 | €1,100,676 | €1,023,225 | -€77,451 | -7.0% |
| Amounts payable after more than one year | 17 | €382,865 | €341,597 | -€41,268 | -10.8% |
| Financial debts | 170/4 | €382,865 | €341,597 | -€41,268 | -10.8% |
| Amounts payable within one year | 42/48 | €717,811 | €681,628 | -€36,183 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €65,149 | €58,712 | -€6,437 | -9.9% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €273,095 | €249,125 | -€23,970 | -8.8% |
| Suppliers | 440/4 | €273,095 | €249,125 | -€23,970 | -8.8% |
| Taxes, remuneration and social security | 45 | €17,999 | €14,731 | -€3,268 | -18.2% |
| Taxes | 450/3 | €25 | €142 | +€117 | +471% |
| Remuneration and social security | 454/9 | €17,974 | €14,590 | -€3,385 | -18.8% |
| Other amounts payable | 47/48 | €286,568 | €284,059 | -€2,508 | -0.9% |
| Remuneration, social security and pensions | 62 | €315,167 | €338,199 | +€23,031 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,270 | €37,082 | -€1,187 | -3.1% |
| Other operating charges | 640/8 | €44,323 | €51,534 | +€7,211 | +16.3% |
| Gross operating margin | 9900 | €542,122 | €549,758 | +€7,636 | +1.4% |
| Operating profit (loss) | 9901 | €144,362 | €122,943 | -€21,419 | -14.8% |
| Financial income | 75/76B | €83 | €372 | +€288 | +346% |
| Recurring financial income | 75 | €83 | €372 | +€288 | +346% |
| Financial charges | 65/66B | €24,661 | €25,523 | +€863 | +3.5% |
| Recurring financial charges | 65 | €24,661 | €25,523 | +€863 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €119,784 | €97,791 | -€21,993 | -18.4% |
| Income taxes | 67/77 | €36,781 | €29,276 | -€7,504 | -20.4% |
| Profit (loss) for the period | 9904 | €83,004 | €68,515 | -€14,489 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,004 | €68,515 | -€14,489 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.