DRINK DEBRUYN: what changed
DRINK DEBRUYN
Largest movements
- Receivables within one year -€15,197
down €15,197 (-20.8%), from €73,008 to €57,811
of which Trade receivables: -€49,808
- Formation expenses -€12,096
down €12,096 (-21.0%), from €57,487 to €45,391
- Tangible fixed assets -€8,641
down €8,641 (-94.6%), from €9,133 to €492
of which Plant, machinery and equipment: -€7,575
- Cash +€6,605
up €6,605 (+235%), from €2,808 to €9,413
mainly Trade debts (+€80,135) and Depreciation (+€20,737)
- Stocks and contracts -€5,553
down €5,553 (-15.2%), from €36,419 to €30,866
- Trade debts +€80,135
up €80,135 (+128%), from €62,620 to €142,755
- Profit (loss) carried forward -€47,569
down €47,569 (-34.9%), from -€136,414 to -€183,983
- Tax, wage and social debts -€30,701
down €30,701 (-68.2%), from €44,989 to €14,288
of which Taxes: -€31,112
- Other debts -€24,414
down €24,414 (-40.0%), from €61,076 to €36,662
- Debts after one year -€12,640
down €12,640 (-10.9%), from €116,132 to €103,492
- Staff costs -€13,623
down €13,623 (-96.3%), from €14,149 to €526
- Gross operating margin +€2,937
up €2,937 (+14.6%), from -€20,121 to -€17,184
- Financial charges +€1,405
up €1,405 (+22.7%), from €6,190 to €7,595
- Other operating charges -€656
down €656 (-29.5%), from €2,224 to €1,568
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,910 | €144,129 | -€34,781 | -19.4% |
| Formation expenses | 20 | €57,487 | €45,391 | -€12,096 | -21.0% |
| Fixed assets | 21/28 | €9,133 | €492 | -€8,641 | -94.6% |
| Tangible fixed assets | 22/27 | €9,133 | €492 | -€8,641 | -94.6% |
| Plant, machinery and equipment | 23 | €8,067 | €492 | -€7,575 | -93.9% |
| Furniture and vehicles | 24 | €1,066 | - | -€1,066 | |
| Current assets | 29/58 | €112,290 | €98,246 | -€14,044 | -12.5% |
| Stocks and contracts in progress | 3 | €36,419 | €30,866 | -€5,553 | -15.2% |
| Stocks | 30/36 | €36,419 | €30,866 | -€5,553 | -15.2% |
| Amounts receivable within one year | 40/41 | €73,008 | €57,811 | -€15,197 | -20.8% |
| Trade receivables | 40 | €58,064 | €8,256 | -€49,808 | -85.8% |
| Other amounts receivable | 41 | €14,944 | €49,555 | +€34,611 | +232% |
| Cash at bank and in hand | 54/58 | €2,808 | €9,413 | +€6,605 | +235% |
| Deferred charges and accrued income | 490/1 | €55 | €156 | +€101 | +184% |
| Total equity and liabilities | 10/49 | €178,910 | €144,129 | -€34,781 | -19.4% |
| Equity | 10/15 | -€133,414 | -€180,983 | -€47,569 | -35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,414 | -€183,983 | -€47,569 | -34.9% |
| Amounts payable | 17/49 | €312,324 | €325,112 | +€12,788 | +4.1% |
| Amounts payable after more than one year | 17 | €116,132 | €103,492 | -€12,640 | -10.9% |
| Financial debts | 170/4 | €116,132 | €103,492 | -€12,640 | -10.9% |
| Amounts payable within one year | 42/48 | €196,192 | €221,620 | +€25,428 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €12,164 | €12,640 | +€476 | +3.9% |
| Financial debts | 43 | €15,343 | €15,275 | -€68 | -0.4% |
| Credit institutions | 430/8 | €15,343 | €15,275 | -€68 | -0.4% |
| Trade debts | 44 | €62,620 | €142,755 | +€80,135 | +128% |
| Suppliers | 440/4 | €62,620 | €142,755 | +€80,135 | +128% |
| Taxes, remuneration and social security | 45 | €44,989 | €14,288 | -€30,701 | -68.2% |
| Taxes | 450/3 | €44,989 | €13,877 | -€31,112 | -69.2% |
| Remuneration and social security | 454/9 | - | €411 | +€411 | |
| Other amounts payable | 47/48 | €61,076 | €36,662 | -€24,414 | -40.0% |
| Remuneration, social security and pensions | 62 | €14,149 | €526 | -€13,623 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,737 | €20,737 | = | 0.0% |
| Other operating charges | 640/8 | €2,224 | €1,568 | -€656 | -29.5% |
| Non-recurring operating charges | 66A | €122 | €20 | -€102 | -83.6% |
| Gross operating margin | 9900 | -€20,121 | -€17,184 | +€2,937 | +14.6% |
| Operating profit (loss) | 9901 | -€57,353 | -€40,035 | +€17,318 | +30.2% |
| Financial income | 75/76B | €90 | €61 | -€29 | -32.2% |
| Recurring financial income | 75 | €90 | €61 | -€29 | -32.2% |
| Financial charges | 65/66B | €6,190 | €7,595 | +€1,405 | +22.7% |
| Recurring financial charges | 65 | €6,190 | €7,595 | +€1,405 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€63,453 | -€47,569 | +€15,884 | +25.0% |
| Profit (loss) for the period | 9904 | -€63,453 | -€47,569 | +€15,884 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,453 | -€47,569 | +€15,884 | +25.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.