DRINK AND FIX IT: 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.
DRINK AND FIX IT
Largest movements
- Intangible fixed assets -€3,110
down €3,110 (-22.9%), from €13,575 to €10,465
- Cash +€2,414
up €2,414 (+43.7%), from €5,526 to €7,941
mainly Depreciation (+€3,110) and Net result for the year (+€1,937)
- Stocks and contracts +€654
up €654 (+262.8%), from €249 to €903
- Investment grants -€2,799
down €2,799 (-22.9%), from €12,213 to €9,414
- Profit (loss) carried forward +€1,937
up €1,937 (+74.7%), from €2,592 to €4,529
- Trade debts +€847
new in 2025: €847
- Tax, wage and social debts -€224
down €224 (-31.9%), from €703 to €479
- Depreciation +€1,135
up €1,135 (+57.5%), from €1,975 to €3,110
- Taxes -€472
down €472 (-67.1%), from €703 to €231
- Gross operating margin +€55
up €55 (+1.0%), from €5,298 to €5,353
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.
Cash bridge derived
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 | €19,508 | €19,439 | -€69 | -0.4% |
| Fixed assets | 21/28 | €13,605 | €10,465 | -€3,140 | -23.1% |
| Intangible fixed assets | 21 | €13,575 | €10,465 | -€3,110 | -22.9% |
| Financial fixed assets | 28 | €30 | €0 | -€30 | -100.0% |
| Current assets | 29/58 | €5,903 | €8,974 | +€3,071 | +52.0% |
| Stocks and contracts in progress | 3 | €249 | €903 | +€654 | +262.8% |
| Stocks | 30/36 | €249 | €903 | +€654 | +262.8% |
| Cash at bank and in hand | 54/58 | €5,526 | €7,941 | +€2,414 | +43.7% |
| Deferred charges and accrued income | 490/1 | €128 | €131 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €19,508 | €19,439 | -€69 | -0.4% |
| Equity | 10/15 | €18,805 | €17,943 | -€862 | -4.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,592 | €4,529 | +€1,937 | +74.7% |
| Investment grants | 15 | €12,213 | €9,414 | -€2,799 | -22.9% |
| Amounts payable | 17/49 | €703 | €1,496 | +€793 | +112.8% |
| Amounts payable within one year | 42/48 | €703 | €1,496 | +€793 | +112.8% |
| Trade debts | 44 | - | €847 | +€847 | |
| Suppliers | 440/4 | - | €847 | +€847 | |
| Taxes, remuneration and social security | 45 | €703 | €479 | -€224 | -31.9% |
| Taxes | 450/3 | €703 | €479 | -€224 | -31.9% |
| Other amounts payable | 47/48 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,975 | €3,110 | +€1,135 | +57.5% |
| Gross operating margin | 9900 | €5,298 | €5,353 | +€55 | +1.0% |
| Operating profit (loss) | 9901 | €3,323 | €2,243 | -€1,080 | -32.5% |
| Financial charges | 65/66B | €27 | €75 | +€48 | +172.8% |
| Recurring financial charges | 65 | €27 | €75 | +€48 | +172.8% |
| Profit (loss) for the period before taxes | 9903 | €3,295 | €2,168 | -€1,127 | -34.2% |
| Income taxes | 67/77 | €703 | €231 | -€472 | -67.1% |
| Profit (loss) for the period | 9904 | €2,592 | €1,937 | -€655 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,592 | €1,937 | -€655 | -25.3% |
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 11 October 2026 via checked.be.