DRANKEN DE BRON: 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 DE BRON
Largest movements
- Receivables within one year +€16,944
up €16,944 (+6.0%), from €284,385 to €301,329
of which Trade receivables: +€15,893
- Stocks and contracts -€12,110
down €12,110 (-32.2%), from €37,601 to €25,491
- Cash +€7,149
up €7,149 (+122%), from €5,875 to €13,024
mainly Stocks and contracts (+€12,110) and Trade debts (+€9,766)
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€9,766
up €9,766 (+3.8%), from €259,079 to €268,845
- Short-term financial debts +€8,012
up €8,012 (+45.2%), from €17,735 to €25,747
- Tax, wage and social debts +€6,000
up €6,000 (+400%), from €1,500 to €7,500
- Gross operating margin +€2,573
up €2,573 (+32.5%), from €7,918 to €10,490
- Financial charges +€2,291
up €2,291 (+49.2%), from €4,653 to €6,944
- Depreciation -€1,001
down €1,001 (-27.5%), from €3,641 to €2,640
- Taxes +€334
up €334 (+78.1%), from €428 to €761
- Financial income +€323
up €323 (+1,477%), from €22 to €345
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 | €361,964 | €374,221 | +€12,257 | +3.4% |
| Fixed assets | 21/28 | €7,437 | €8,501 | +€1,064 | +14.3% |
| Tangible fixed assets | 22/27 | €7,437 | €8,501 | +€1,064 | +14.3% |
| Plant, machinery and equipment | 23 | €7,437 | €8,501 | +€1,064 | +14.3% |
| Current assets | 29/58 | €354,528 | €365,721 | +€11,193 | +3.2% |
| Stocks and contracts in progress | 3 | €37,601 | €25,491 | -€12,110 | -32.2% |
| Stocks | 30/36 | €37,601 | €25,491 | -€12,110 | -32.2% |
| Amounts receivable within one year | 40/41 | €284,385 | €301,329 | +€16,944 | +6.0% |
| Trade receivables | 40 | €270,126 | €286,019 | +€15,893 | +5.9% |
| Other amounts receivable | 41 | €14,259 | €15,310 | +€1,050 | +7.4% |
| Cash at bank and in hand | 54/58 | €5,875 | €13,024 | +€7,149 | +122% |
| Deferred charges and accrued income | 490/1 | €26,666 | €25,877 | -€789 | -3.0% |
| Total equity and liabilities | 10/49 | €361,964 | €374,221 | +€12,257 | +3.4% |
| Equity | 10/15 | €72,050 | €71,572 | -€478 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,590 | €51,112 | -€478 | -0.9% |
| Amounts payable | 17/49 | €289,914 | €302,649 | +€12,735 | +4.4% |
| Amounts payable within one year | 42/48 | €288,664 | €302,649 | +€13,985 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Financial debts | 43 | €17,735 | €25,747 | +€8,012 | +45.2% |
| Credit institutions | 430/8 | €17,735 | €25,747 | +€8,012 | +45.2% |
| Trade debts | 44 | €259,079 | €268,845 | +€9,766 | +3.8% |
| Suppliers | 440/4 | €259,079 | €268,845 | +€9,766 | +3.8% |
| Taxes, remuneration and social security | 45 | €1,500 | €7,500 | +€6,000 | +400% |
| Remuneration and social security | 454/9 | €1,500 | €7,500 | +€6,000 | +400% |
| Other amounts payable | 47/48 | €351 | €558 | +€207 | +59.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Non-recurring operating income | 76A | €8,259 | - | -€8,259 | |
| Remuneration, social security and pensions | 62 | €238 | €468 | +€230 | +96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €2,640 | -€1,001 | -27.5% |
| Other operating charges | 640/8 | €397 | €500 | +€102 | +25.7% |
| Gross operating margin | 9900 | €7,918 | €10,490 | +€2,573 | +32.5% |
| Operating profit (loss) | 9901 | €3,642 | €6,882 | +€3,241 | +89.0% |
| Financial income | 75/76B | €22 | €345 | +€323 | +1,477% |
| Recurring financial income | 75 | €22 | €345 | +€323 | +1,477% |
| Financial charges | 65/66B | €4,653 | €6,944 | +€2,291 | +49.2% |
| Recurring financial charges | 65 | €4,653 | €6,944 | +€2,291 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€989 | €283 | +€1,273 | |
| Income taxes | 67/77 | €428 | €761 | +€334 | +78.1% |
| Profit (loss) for the period | 9904 | -€1,417 | -€478 | +€939 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,417 | -€478 | +€939 | +66.3% |
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 24 October 2026 via checked.be.