DRINK SYSTEMS: 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 SYSTEMS
Largest movements
- Cash -€28,542
no longer reported in 2025 (was €28,542)
mainly Trade debts (-€21,037) and Net result for the year (-€6,156)
- Receivables within one year -€8,155
down €8,155 (-3.0%), from €274,122 to €265,967
- Current investments +€4,335
new in 2025: €4,335
- Trade debts -€21,037
down €21,037 (-96.7%), from €21,760 to €723
- Profit (loss) carried forward -€6,156
down €6,156 (-3.6%), from €169,277 to €163,120
- Other debts -€4,060
down €4,060 (-9.0%), from €45,300 to €41,240
- Gross operating margin -€20,401
down €20,401, from €17,978 to -€2,423
- Taxes -€1,635
down €1,635 (-37.0%), from €4,424 to €2,789
- Financial charges -€625
down €625 (-71.0%), from €881 to €256
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 | €302,739 | €270,377 | -€32,362 | -10.7% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €302,664 | €270,302 | -€32,362 | -10.7% |
| Amounts receivable within one year | 40/41 | €274,122 | €265,967 | -€8,155 | -3.0% |
| Other amounts receivable | 41 | €274,122 | €265,967 | -€8,155 | -3.0% |
| Current investments | 50/53 | - | €4,335 | +€4,335 | |
| Cash at bank and in hand | 54/58 | €28,542 | - | -€28,542 | |
| Total equity and liabilities | 10/49 | €302,739 | €270,377 | -€32,362 | -10.7% |
| Equity | 10/15 | €203,362 | €197,206 | -€6,156 | -3.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,277 | €163,120 | -€6,156 | -3.6% |
| Amounts payable | 17/49 | €99,377 | €73,171 | -€26,206 | -26.4% |
| Amounts payable within one year | 42/48 | €99,377 | €73,171 | -€26,206 | -26.4% |
| Trade debts | 44 | €21,760 | €723 | -€21,037 | -96.7% |
| Suppliers | 440/4 | €21,760 | €723 | -€21,037 | -96.7% |
| Taxes, remuneration and social security | 45 | €32,317 | €31,208 | -€1,109 | -3.4% |
| Taxes | 450/3 | €32,317 | €31,208 | -€1,109 | -3.4% |
| Other amounts payable | 47/48 | €45,300 | €41,240 | -€4,060 | -9.0% |
| Non-recurring operating income | 76A | €43,381 | - | -€43,381 | |
| Other operating charges | 640/8 | €519 | €688 | +€169 | +32.5% |
| Gross operating margin | 9900 | €17,978 | -€2,423 | -€20,401 | |
| Operating profit (loss) | 9901 | €17,459 | -€3,111 | -€20,570 | |
| Financial charges | 65/66B | €881 | €256 | -€625 | -71.0% |
| Recurring financial charges | 65 | €881 | €256 | -€625 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €16,578 | -€3,367 | -€19,945 | |
| Income taxes | 67/77 | €4,424 | €2,789 | -€1,635 | -37.0% |
| Profit (loss) for the period | 9904 | €12,154 | -€6,156 | -€18,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,154 | -€6,156 | -€18,310 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.