DRINK GROOTEN SA: 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 GROOTEN SA
Largest movements
- Stocks and contracts +€77,496
up €77,496 (+17.8%), from €434,440 to €511,936
- Receivables within one year -€49,278
down €49,278 (-9.7%), from €509,043 to €459,765
of which Other amounts receivable: -€66,862
- Cash +€36,325
up €36,325 (+5.9%), from €610,599 to €646,925
mainly Net result for the year (+€147,854) and Receivables within one year (+€49,278)
- Reserves +€50,000
up €50,000 (+4.0%), from €1.2m to €1.3m
of which Distributable reserves: +€50,000
- Trade debts +€43,043
up €43,043 (+24.1%), from €178,684 to €221,728
- Debts after one year -€18,826
down €18,826 (-54.3%), from €34,656 to €15,830
- Gross operating margin -€15,905
down €15,905 (-2.8%), from €574,863 to €558,958
- Other operating charges -€11,707
down €11,707 (-77.4%), from €15,130 to €3,423
- Financial income -€8,255
down €8,255 (-79.6%), from €10,375 to €2,120
- Depreciation +€7,419
up €7,419 (+22.4%), from €33,182 to €40,601
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 | €1,692,286 | €1,755,070 | +€62,785 | +3.7% |
| Fixed assets | 21/28 | €125,211 | €128,289 | +€3,078 | +2.5% |
| Intangible fixed assets | 21 | €3,051 | €2,022 | -€1,029 | -33.7% |
| Tangible fixed assets | 22/27 | €118,724 | €122,832 | +€4,108 | +3.5% |
| Plant, machinery and equipment | 23 | €6,814 | €36,578 | +€29,765 | +437% |
| Furniture and vehicles | 24 | €71,054 | €52,046 | -€19,008 | -26.8% |
| Other tangible fixed assets | 26 | €40,856 | €34,207 | -€6,649 | -16.3% |
| Financial fixed assets | 28 | €3,435 | €3,435 | = | 0.0% |
| Current assets | 29/58 | €1,567,075 | €1,626,781 | +€59,706 | +3.8% |
| Stocks and contracts in progress | 3 | €434,440 | €511,936 | +€77,496 | +17.8% |
| Stocks | 30/36 | €434,440 | €511,936 | +€77,496 | +17.8% |
| Amounts receivable within one year | 40/41 | €509,043 | €459,765 | -€49,278 | -9.7% |
| Trade receivables | 40 | €248,439 | €266,022 | +€17,583 | +7.1% |
| Other amounts receivable | 41 | €260,604 | €193,742 | -€66,862 | -25.7% |
| Cash at bank and in hand | 54/58 | €610,599 | €646,925 | +€36,325 | +5.9% |
| Deferred charges and accrued income | 490/1 | €12,992 | €8,156 | -€4,837 | -37.2% |
| Total equity and liabilities | 10/49 | €1,692,286 | €1,755,070 | +€62,785 | +3.7% |
| Equity | 10/15 | €1,310,689 | €1,357,365 | +€46,676 | +3.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,236,500 | €1,286,500 | +€50,000 | +4.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €1,230,000 | €1,280,000 | +€50,000 | +4.1% |
| Profit (loss) carried forward | 14 | €6,181 | €4,035 | -€2,146 | -34.7% |
| Investment grants | 15 | €3,008 | €1,830 | -€1,178 | -39.2% |
| Amounts payable | 17/49 | €381,596 | €397,705 | +€16,109 | +4.2% |
| Amounts payable after more than one year | 17 | €34,656 | €15,830 | -€18,826 | -54.3% |
| Financial debts | 170/4 | €34,656 | €15,830 | -€18,826 | -54.3% |
| Amounts payable within one year | 42/48 | €346,940 | €381,875 | +€34,935 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €18,222 | €18,826 | +€604 | +3.3% |
| Trade debts | 44 | €178,684 | €221,728 | +€43,043 | +24.1% |
| Suppliers | 440/4 | €178,684 | €221,728 | +€43,043 | +24.1% |
| Taxes, remuneration and social security | 45 | €49,273 | €40,597 | -€8,676 | -17.6% |
| Taxes | 450/3 | €20,616 | €12,481 | -€8,135 | -39.5% |
| Remuneration and social security | 454/9 | €28,657 | €28,116 | -€541 | -1.9% |
| Other amounts payable | 47/48 | €100,760 | €100,724 | -€36 | 0.0% |
| Remuneration, social security and pensions | 62 | €356,325 | €350,595 | -€5,730 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,182 | €40,601 | +€7,419 | +22.4% |
| Other operating charges | 640/8 | €15,130 | €3,423 | -€11,707 | -77.4% |
| Gross operating margin | 9900 | €574,863 | €558,958 | -€15,905 | -2.8% |
| Operating profit (loss) | 9901 | €170,225 | €164,339 | -€5,886 | -3.5% |
| Financial income | 75/76B | €10,375 | €2,120 | -€8,255 | -79.6% |
| Recurring financial income | 75 | €10,375 | €2,120 | -€8,255 | -79.6% |
| Financial charges | 65/66B | €3,032 | €2,350 | -€681 | -22.5% |
| Recurring financial charges | 65 | €3,032 | €2,350 | -€681 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €177,568 | €164,109 | -€13,459 | -7.6% |
| Income taxes | 67/77 | €18,094 | €16,255 | -€1,839 | -10.2% |
| Profit (loss) for the period | 9904 | €159,474 | €147,854 | -€11,620 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €159,474 | €147,854 | -€11,620 | -7.3% |
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 25 October 2026 via checked.be.