DRINK FACTORY: 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.
What changed
DRINK FACTORY
NACE 47.252, Retail sale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€84,356
2024 · €2,273-€86,629
Equity
€292,312
2024 · €377,445-€85,134
Cash
€97,665
2024 · €87,443+€10,223
Balance sheet total
€2.5m
2024 · €2.6m-€87,010
Largest movements
Assets
- Tangible fixed assets -€101,050
down €101,050 (-10.3%), from €979,147 to €878,096
of which Other tangible fixed assets: -€62,706
- Stocks and contracts +€43,086
up €43,086 (+6.2%), from €695,254 to €738,340
- Intangible fixed assets -€26,509
down €26,509 (-5.3%), from €503,665 to €477,156
Equity and liabilities
- Debts after one year -€123,776
down €123,776 (-12.3%), from €1.0m to €884,589
- Profit (loss) carried forward -€83,773
down €83,773 (-38.2%), from €219,406 to €135,633
- Other debts +€73,418
up €73,418 (+9.8%), from €750,537 to €823,955
- Trade debts +€35,074
up €35,074 (+16.1%), from €217,668 to €252,743
Income statement
- Staff costs +€47,025
up €47,025 (+8.8%), from €536,610 to €583,635
- Gross operating margin -€25,213
down €25,213 (-3.2%), from €784,439 to €759,226
- Taxes -€14,084
down €14,084, from €12,587 to -€1,497
- Financial charges +€12,285
up €12,285 (+19.8%), from €62,182 to €74,467
- Depreciation +€9,356
up €9,356 (+6.0%), from €155,181 to €164,538
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.
Result 2024
€2,273
Gross operating margin
-€25,213
Staff costs
-€47,025
Depreciation
-€9,356
Other operating charges
-€4,898
Financial income
-€1,936
Financial charges
-€12,285
Taxes
+€14,084
Result 2025
-€84,356
raises the resultlowers the result
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.
From operations
+€150,052
Investment
-€36,979
Financing
-€102,851
Cash 2024
€87,443
From operations (derived)
+€150,052
Net result for the year
-€84,356
Depreciation
+€164,538
Stocks and contracts
-€43,086
Receivables within one year
+€11,254
Deferred charges and accrued income
+€1,506
Provisions
-€583
Trade debts
+€35,074
Tax, wage and social debts
-€8,975
Other debts
+€73,418
Accrued charges and deferred income
+€1,263
Investment (derived)
-€36,979
Investment in fixed assets (net)
-€36,979
Financing
-€102,851
Debts after one year
-€123,776
Current portion of long-term debt
+€21,703
Contributions, distributions and other
-€778
Cash 2025
€97,665
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,624,023 | €2,537,013 | -€87,010 | -3.3% |
| Fixed assets | 21/28 | €1,484,666 | €1,357,107 | -€127,559 | -8.6% |
| Intangible fixed assets | 21 | €503,665 | €477,156 | -€26,509 | -5.3% |
| Tangible fixed assets | 22/27 | €979,147 | €878,096 | -€101,050 | -10.3% |
| Land and buildings | 22 | €462,215 | €427,163 | -€35,052 | -7.6% |
| Plant, machinery and equipment | 23 | €84,946 | €67,479 | -€17,468 | -20.6% |
| Furniture and vehicles | 24 | €41,935 | €29,557 | -€12,379 | -29.5% |
| Leasing and similar rights | 25 | €15,180 | €41,735 | +€26,555 | +175% |
| Other tangible fixed assets | 26 | €374,870 | €312,164 | -€62,706 | -16.7% |
| Financial fixed assets | 28 | €1,854 | €1,854 | = | 0.0% |
| Current assets | 29/58 | €1,139,357 | €1,179,906 | +€40,549 | +3.6% |
| Stocks and contracts in progress | 3 | €695,254 | €738,340 | +€43,086 | +6.2% |
| Stocks | 30/36 | €695,254 | €738,340 | +€43,086 | +6.2% |
| Amounts receivable within one year | 40/41 | €349,112 | €337,858 | -€11,254 | -3.2% |
| Trade receivables | 40 | €125,051 | €86,968 | -€38,083 | -30.5% |
| Other amounts receivable | 41 | €224,061 | €250,890 | +€26,829 | +12.0% |
| Cash at bank and in hand | 54/58 | €87,443 | €97,665 | +€10,223 | +11.7% |
| Deferred charges and accrued income | 490/1 | €7,549 | €6,043 | -€1,506 | -19.9% |
| Total equity and liabilities | 10/49 | €2,624,023 | €2,537,013 | -€87,010 | -3.3% |
| Equity | 10/15 | €377,445 | €292,312 | -€85,134 | -22.6% |
| Contributions | 10/11 | €117,473 | €117,473 | = | 0.0% |
| Capital | 10 | €117,473 | €117,473 | = | 0.0% |
| Issued capital | 100 | €117,473 | €117,473 | = | 0.0% |
| Reserves | 13 | €40,566 | €39,206 | -€1,361 | -3.4% |
| Non-distributable reserves | 130/1 | €11,747 | €11,747 | = | 0.0% |
| Legal reserve | 130 | €11,747 | €11,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,370 | €15,009 | -€1,361 | -8.3% |
| Distributable reserves | 133 | €12,449 | €12,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,406 | €135,633 | -€83,773 | -38.2% |
| Provisions and deferred taxes | 16 | €7,016 | €6,432 | -€583 | -8.3% |
| Deferred taxes | 168 | €7,016 | €6,432 | -€583 | -8.3% |
| Amounts payable | 17/49 | €2,239,562 | €2,238,269 | -€1,293 | -0.1% |
| Amounts payable after more than one year | 17 | €1,008,365 | €884,589 | -€123,776 | -12.3% |
| Financial debts | 170/4 | €1,008,365 | €884,589 | -€123,776 | -12.3% |
| Amounts payable within one year | 42/48 | €1,228,137 | €1,349,357 | +€121,220 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €178,700 | €200,403 | +€21,703 | +12.1% |
| Trade debts | 44 | €217,668 | €252,743 | +€35,074 | +16.1% |
| Suppliers | 440/4 | €217,668 | €252,743 | +€35,074 | +16.1% |
| Taxes, remuneration and social security | 45 | €81,232 | €72,256 | -€8,975 | -11.0% |
| Taxes | 450/3 | €25,528 | €2,829 | -€22,699 | -88.9% |
| Remuneration and social security | 454/9 | €55,704 | €69,427 | +€13,723 | +24.6% |
| Other amounts payable | 47/48 | €750,537 | €823,955 | +€73,418 | +9.8% |
| Accrued charges and deferred income | 492/3 | €3,060 | €4,323 | +€1,263 | +41.3% |
| Remuneration, social security and pensions | 62 | €536,610 | €583,635 | +€47,025 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,181 | €164,538 | +€9,356 | +6.0% |
| Other operating charges | 640/8 | €18,940 | €23,838 | +€4,898 | +25.9% |
| Gross operating margin | 9900 | €784,439 | €759,226 | -€25,213 | -3.2% |
| Operating profit (loss) | 9901 | €73,708 | -€12,784 | -€86,492 | |
| Financial income | 75/76B | €1,973 | €36 | -€1,936 | -98.2% |
| Recurring financial income | 75 | €1,973 | €36 | -€1,936 | -98.2% |
| Financial charges | 65/66B | €62,182 | €74,467 | +€12,285 | +19.8% |
| Recurring financial charges | 65 | €62,182 | €74,467 | +€12,285 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €13,499 | -€87,214 | -€100,713 | |
| Transfer from deferred taxes | 780 | €1,361 | €1,361 | = | 0.0% |
| Income taxes | 67/77 | €12,587 | -€1,497 | -€14,084 | |
| Profit (loss) for the period | 9904 | €2,273 | -€84,356 | -€86,629 | |
| Transfer from tax-exempt reserves | 789 | €583 | €583 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,856 | -€83,773 | -€86,629 |
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 23 October 2026 via checked.be.