DRANKEN JO: 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 JO
Largest movements
- Tangible fixed assets -€65,045
down €65,045 (-16.8%), from €387,873 to €322,828
- Cash -€53,777
down €53,777 (-52.7%), from €102,118 to €48,341
mainly Debts after one year (-€54,208) and Trade debts (-€49,129)
- Stocks and contracts +€28,545
up €28,545 (+10.3%), from €277,068 to €305,613
- Receivables within one year +€20,398
up €20,398 (+7.1%), from €285,537 to €305,935
of which Other amounts receivable: +€15,835
- Debts after one year -€54,208
down €54,208 (-20.2%), from €268,322 to €214,114
- Trade debts -€49,129
down €49,129 (-20.4%), from €240,727 to €191,598
- Reserves +€24,583
up €24,583 (+7.1%), from €345,976 to €370,559
- Other debts +€11,501
up €11,501 (+40.6%), from €28,299 to €39,800
- Staff costs +€45,468
up €45,468 (+54.9%), from €82,828 to €128,296
- Gross operating margin +€33,544
up €33,544 (+12.8%), from €262,581 to €296,125
- Other operating charges +€8,738
up €8,738 (+133%), from €6,580 to €15,318
- Depreciation -€5,757
down €5,757 (-7.0%), from €81,899 to €76,142
- Write-downs -€4,615
new in 2025: -€4,615
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 | €1,080,373 | €1,009,609 | -€70,764 | -6.5% |
| Fixed assets | 21/28 | €409,198 | €344,153 | -€65,045 | -15.9% |
| Tangible fixed assets | 22/27 | €387,873 | €322,828 | -€65,045 | -16.8% |
| Land and buildings | 22 | €147,002 | €119,682 | -€27,320 | -18.6% |
| Plant, machinery and equipment | 23 | €166,610 | €150,596 | -€16,014 | -9.6% |
| Furniture and vehicles | 24 | €74,261 | €52,550 | -€21,711 | -29.2% |
| Financial fixed assets | 28 | €21,325 | €21,325 | = | 0.0% |
| Current assets | 29/58 | €671,175 | €665,456 | -€5,719 | -0.9% |
| Stocks and contracts in progress | 3 | €277,068 | €305,613 | +€28,545 | +10.3% |
| Stocks | 30/36 | €277,068 | €305,613 | +€28,545 | +10.3% |
| Amounts receivable within one year | 40/41 | €285,537 | €305,935 | +€20,398 | +7.1% |
| Trade receivables | 40 | €239,260 | €243,823 | +€4,563 | +1.9% |
| Other amounts receivable | 41 | €46,277 | €62,112 | +€15,835 | +34.2% |
| Cash at bank and in hand | 54/58 | €102,118 | €48,341 | -€53,777 | -52.7% |
| Deferred charges and accrued income | 490/1 | €6,452 | €5,567 | -€885 | -13.7% |
| Total equity and liabilities | 10/49 | €1,080,373 | €1,009,609 | -€70,764 | -6.5% |
| Equity | 10/15 | €374,752 | €399,335 | +€24,583 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €345,976 | €370,559 | +€24,583 | +7.1% |
| Distributable reserves | 133 | €345,976 | €370,559 | +€24,583 | +7.1% |
| Profit (loss) carried forward | 14 | €8,776 | €8,776 | = | 0.0% |
| Amounts payable | 17/49 | €705,621 | €610,274 | -€95,347 | -13.5% |
| Amounts payable after more than one year | 17 | €268,322 | €214,114 | -€54,208 | -20.2% |
| Financial debts | 170/4 | €268,322 | €214,114 | -€54,208 | -20.2% |
| Amounts payable within one year | 42/48 | €436,115 | €395,317 | -€40,798 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €61,417 | €59,484 | -€1,933 | -3.1% |
| Financial debts | 43 | €80,000 | €80,000 | = | 0.0% |
| Credit institutions | 430/8 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €240,727 | €191,598 | -€49,129 | -20.4% |
| Suppliers | 440/4 | €240,727 | €191,598 | -€49,129 | -20.4% |
| Taxes, remuneration and social security | 45 | €25,672 | €24,435 | -€1,237 | -4.8% |
| Taxes | 450/3 | €14,005 | €15,034 | +€1,029 | +7.3% |
| Remuneration and social security | 454/9 | €11,667 | €9,401 | -€2,266 | -19.4% |
| Other amounts payable | 47/48 | €28,299 | €39,800 | +€11,501 | +40.6% |
| Accrued charges and deferred income | 492/3 | €1,184 | €843 | -€341 | -28.8% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €82,828 | €128,296 | +€45,468 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,899 | €76,142 | -€5,757 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,615 | -€4,615 | |
| Other operating charges | 640/8 | €6,580 | €15,318 | +€8,738 | +133% |
| Gross operating margin | 9900 | €262,581 | €296,125 | +€33,544 | +12.8% |
| Operating profit (loss) | 9901 | €91,274 | €80,984 | -€10,290 | -11.3% |
| Financial income | 75/76B | €698 | €1,318 | +€620 | +88.8% |
| Recurring financial income | 75 | €698 | €1,318 | +€620 | +88.8% |
| Financial charges | 65/66B | €16,761 | €13,313 | -€3,448 | -20.6% |
| Recurring financial charges | 65 | €16,761 | €13,313 | -€3,448 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €75,211 | €68,989 | -€6,222 | -8.3% |
| Income taxes | 67/77 | €20,407 | €19,406 | -€1,001 | -4.9% |
| Profit (loss) for the period | 9904 | €54,804 | €49,583 | -€5,221 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,804 | €49,583 | -€5,221 | -9.5% |
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 21 October 2026 via checked.be.