DRANKEN VAN EETVELDE: 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 VAN EETVELDE
Largest movements
- Receivables within one year -€187,904
down €187,904 (-17.6%), from €1.1m to €877,755
of which Other amounts receivable: -€236,936
- Tangible fixed assets -€17,448
down €17,448 (-23.6%), from €74,066 to €56,618
of which Plant, machinery and equipment: -€13,685
- Short-term financial debts -€204,824
down €204,824 (-100%), from €204,824 to €0
- Reserves +€40,474
up €40,474 (+3.5%), from €1.2m to €1.2m
of which Distributable reserves: +€40,474
- Accrued charges and deferred income -€29,017
down €29,017 (-100%), from €29,017 to €0
- Gross operating margin -€20,792
down €20,792 (-30.5%), from €68,148 to €47,356
- Depreciation -€18,847
down €18,847 (-51.9%), from €36,295 to €17,448
- Financial income -€5,949
down €5,949 (-13.7%), from €43,410 to €37,461
- Other operating charges -€4,857
down €4,857 (-30.0%), from €16,184 to €11,327
- Financial charges -€2,835
down €2,835 (-15.4%), from €18,403 to €15,568
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,457,940 | €1,261,338 | -€196,602 | -13.5% |
| Fixed assets | 21/28 | €76,665 | €59,217 | -€17,448 | -22.8% |
| Tangible fixed assets | 22/27 | €74,066 | €56,618 | -€17,448 | -23.6% |
| Land and buildings | 22 | €41,382 | €39,826 | -€1,557 | -3.8% |
| Plant, machinery and equipment | 23 | €30,477 | €16,792 | -€13,685 | -44.9% |
| Furniture and vehicles | 24 | €2,207 | €0 | -€2,207 | -100% |
| Financial fixed assets | 28 | €2,599 | €2,599 | = | 0.0% |
| Current assets | 29/58 | €1,381,275 | €1,202,121 | -€179,154 | -13.0% |
| Amounts receivable within one year | 40/41 | €1,065,659 | €877,755 | -€187,904 | -17.6% |
| Trade receivables | 40 | €5,763 | €54,794 | +€49,032 | +851% |
| Other amounts receivable | 41 | €1,059,897 | €822,961 | -€236,936 | -22.4% |
| Cash at bank and in hand | 54/58 | €4,908 | €8,584 | +€3,676 | +74.9% |
| Deferred charges and accrued income | 490/1 | €310,708 | €315,782 | +€5,074 | +1.6% |
| Total equity and liabilities | 10/49 | €1,457,940 | €1,261,338 | -€196,602 | -13.5% |
| Equity | 10/15 | €1,213,779 | €1,254,253 | +€40,474 | +3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,151,779 | €1,192,253 | +€40,474 | +3.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,682 | €2,682 | = | 0.0% |
| Distributable reserves | 133 | €1,139,097 | €1,179,571 | +€40,474 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €244,161 | €7,085 | -€237,076 | -97.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €215,144 | €7,085 | -€208,059 | -96.7% |
| Current portion of amounts payable after more than one year | 42 | €10,320 | €0 | -€10,320 | -100% |
| Financial debts | 43 | €204,824 | €0 | -€204,824 | -100% |
| Credit institutions | 430/8 | €204,824 | €0 | -€204,824 | -100% |
| Trade debts | 44 | - | €7,085 | +€7,085 | |
| Suppliers | 440/4 | - | €7,085 | +€7,085 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €29,017 | €0 | -€29,017 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,295 | €17,448 | -€18,847 | -51.9% |
| Other operating charges | 640/8 | €16,184 | €11,327 | -€4,857 | -30.0% |
| Gross operating margin | 9900 | €68,148 | €47,356 | -€20,792 | -30.5% |
| Operating profit (loss) | 9901 | €15,669 | €18,581 | +€2,912 | +18.6% |
| Financial income | 75/76B | €43,410 | €37,461 | -€5,949 | -13.7% |
| Recurring financial income | 75 | €43,410 | €37,461 | -€5,949 | -13.7% |
| Financial charges | 65/66B | €18,403 | €15,568 | -€2,835 | -15.4% |
| Recurring financial charges | 65 | €18,403 | €15,568 | -€2,835 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €40,675 | €40,474 | -€202 | -0.5% |
| Income taxes | 67/77 | €13 | €0 | -€13 | -100% |
| Profit (loss) for the period | 9904 | €40,663 | €40,474 | -€189 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,663 | €40,474 | -€189 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.