DRANKEN PROOST: 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 PROOST
Largest movements
- Cash +€28,393
up €28,393 (+17.4%), from €162,906 to €191,299
mainly Net result for the year (+€47,266) and Stocks and contracts (+€14,722)
- Stocks and contracts -€14,722
down €14,722 (-8.3%), from €177,826 to €163,105
- Reserves +€47,266
up €47,266 (+26.0%), from €181,515 to €228,780
of which Distributable reserves: +€47,266
- Trade debts -€40,156
down €40,156 (-38.9%), from €103,105 to €62,949
- Tax, wage and social debts +€10,377
up €10,377 (+49.9%), from €20,812 to €31,189
of which Remuneration and social security: +€6,312
- Gross operating margin +€47,339
up €47,339 (+39.1%), from €121,092 to €168,431
- Staff costs +€37,689
up €37,689 (+78.2%), from €48,226 to €85,915
- Financial charges +€13,556
up €13,556 (+171%), from €7,912 to €21,468
- Taxes -€4,259
down €4,259 (-24.7%), from €17,259 to €13,000
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 | €369,931 | €384,918 | +€14,987 | +4.1% |
| Fixed assets | 21/28 | €8,896 | €11,759 | +€2,863 | +32.2% |
| Tangible fixed assets | 22/27 | €8,846 | €11,709 | +€2,863 | +32.4% |
| Plant, machinery and equipment | 23 | €2,078 | €1,558 | -€519 | -25.0% |
| Furniture and vehicles | 24 | €6,768 | €10,151 | +€3,383 | +50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €361,035 | €373,159 | +€12,124 | +3.4% |
| Stocks and contracts in progress | 3 | €177,826 | €163,105 | -€14,722 | -8.3% |
| Stocks | 30/36 | €177,826 | €163,105 | -€14,722 | -8.3% |
| Amounts receivable within one year | 40/41 | €20,303 | €18,755 | -€1,548 | -7.6% |
| Trade receivables | 40 | €20,303 | €1,513 | -€18,790 | -92.5% |
| Other amounts receivable | 41 | - | €17,242 | +€17,242 | |
| Cash at bank and in hand | 54/58 | €162,906 | €191,299 | +€28,393 | +17.4% |
| Total equity and liabilities | 10/49 | €369,931 | €384,918 | +€14,987 | +4.1% |
| Equity | 10/15 | €243,515 | €290,780 | +€47,266 | +19.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €181,515 | €228,780 | +€47,266 | +26.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €175,315 | €222,580 | +€47,266 | +27.0% |
| Amounts payable | 17/49 | €126,417 | €94,138 | -€32,279 | -25.5% |
| Amounts payable within one year | 42/48 | €126,417 | €94,138 | -€32,279 | -25.5% |
| Trade debts | 44 | €103,105 | €62,949 | -€40,156 | -38.9% |
| Suppliers | 440/4 | €103,105 | €62,949 | -€40,156 | -38.9% |
| Taxes, remuneration and social security | 45 | €20,812 | €31,189 | +€10,377 | +49.9% |
| Taxes | 450/3 | €13,638 | €17,704 | +€4,066 | +29.8% |
| Remuneration and social security | 454/9 | €7,174 | €13,486 | +€6,312 | +88.0% |
| Other amounts payable | 47/48 | €2,501 | - | -€2,501 | |
| Remuneration, social security and pensions | 62 | €48,226 | €85,915 | +€37,689 | +78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,957 | -€48 | -2.4% |
| Other operating charges | 640/8 | €1,281 | €770 | -€512 | -39.9% |
| Gross operating margin | 9900 | €121,092 | €168,431 | +€47,339 | +39.1% |
| Operating profit (loss) | 9901 | €69,580 | €79,789 | +€10,209 | +14.7% |
| Financial income | 75/76B | €1,809 | €1,944 | +€135 | +7.5% |
| Recurring financial income | 75 | €1,809 | €1,944 | +€135 | +7.5% |
| Financial charges | 65/66B | €7,912 | €21,468 | +€13,556 | +171% |
| Recurring financial charges | 65 | €7,912 | €21,468 | +€13,556 | +171% |
| Profit (loss) for the period before taxes | 9903 | €63,477 | €60,266 | -€3,211 | -5.1% |
| Income taxes | 67/77 | €17,259 | €13,000 | -€4,259 | -24.7% |
| Profit (loss) for the period | 9904 | €46,218 | €47,266 | +€1,048 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,218 | €47,266 | +€1,048 | +2.3% |
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 21 October 2026 via checked.be.