DRINKDRINK!: what changed
Two fiscal 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.
DRINKDRINK!
Largest movements
- Receivables within one year +€178,479
up €178,479 (+62.1%), from €287,486 to €465,965
of which Trade receivables: +€124,978
- Stocks and contracts -€37,661
down €37,661 (-22.2%), from €169,453 to €131,792
- Cash +€37,185
up €37,185 (+226.6%), from €16,413 to €53,598
mainly Current portion of long-term debt (+€125,659) and Tax, wage and social debts (+€44,823)
- Tangible fixed assets -€21,511
down €21,511 (-16.9%), from €127,081 to €105,570
of which Furniture and vehicles: -€20,632
- Financial fixed assets -€17,602
down €17,602 (-29.9%), from €58,930 to €41,328
- Current portion of long-term debt +€125,659
up €125,659 (+989.4%), from €12,701 to €138,360
- Other debts -€70,412
down €70,412 (-40.2%), from €175,314 to €104,902
- Tax, wage and social debts +€44,823
up €44,823 (+176.4%), from €25,403 to €70,226
of which Taxes: +€44,250
- Profit (loss) carried forward +€30,074
up €30,074 (+47.9%), from -€62,739 to -€32,665
- Trade debts +€25,035
up €25,035 (+8.3%), from €302,770 to €327,805
- Gross operating margin +€59,974
up €59,974 (+41.1%), from €145,827 to €205,801
- Staff costs +€32,372
up €32,372 (+41.2%), from €78,656 to €111,028
- Other operating charges +€12,738
up €12,738 (+43.5%), from €29,302 to €42,040
- Financial income +€9,299
up €9,299 (+9116.7%), from €102 to €9,401
of which Non-recurring financial income: +€9,401
- Financial charges +€2,536
up €2,536 (+34.7%), from €7,314 to €9,850
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 | €668,821 | €809,555 | +€140,734 | +21.0% |
| Fixed assets | 21/28 | €189,329 | €149,556 | -€39,773 | -21.0% |
| Intangible fixed assets | 21 | €3,318 | €2,658 | -€660 | -19.9% |
| Tangible fixed assets | 22/27 | €127,081 | €105,570 | -€21,511 | -16.9% |
| Furniture and vehicles | 24 | €121,285 | €100,653 | -€20,632 | -17.0% |
| Other tangible fixed assets | 26 | €5,796 | €4,917 | -€879 | -15.2% |
| Financial fixed assets | 28 | €58,930 | €41,328 | -€17,602 | -29.9% |
| Current assets | 29/58 | €479,492 | €659,999 | +€180,507 | +37.6% |
| Stocks and contracts in progress | 3 | €169,453 | €131,792 | -€37,661 | -22.2% |
| Stocks | 30/36 | €169,453 | €131,792 | -€37,661 | -22.2% |
| Amounts receivable within one year | 40/41 | €287,486 | €465,965 | +€178,479 | +62.1% |
| Trade receivables | 40 | €280,078 | €405,056 | +€124,978 | +44.6% |
| Other amounts receivable | 41 | €7,408 | €60,909 | +€53,501 | +722.2% |
| Current investments | 50/53 | €579 | €815 | +€236 | +40.8% |
| Cash at bank and in hand | 54/58 | €16,413 | €53,598 | +€37,185 | +226.6% |
| Deferred charges and accrued income | 490/1 | €5,561 | €7,829 | +€2,268 | +40.8% |
| Total equity and liabilities | 10/49 | €668,821 | €809,555 | +€140,734 | +21.0% |
| Equity | 10/15 | €55,861 | €85,935 | +€30,074 | +53.8% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,739 | -€32,665 | +€30,074 | +47.9% |
| Amounts payable | 17/49 | €612,960 | €723,620 | +€110,660 | +18.1% |
| Amounts payable after more than one year | 17 | €96,169 | €81,983 | -€14,186 | -14.8% |
| Financial debts | 170/4 | €75,946 | €68,048 | -€7,898 | -10.4% |
| Other amounts payable | 178/9 | €20,223 | €13,935 | -€6,288 | -31.1% |
| Amounts payable within one year | 42/48 | €516,506 | €641,293 | +€124,787 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €12,701 | €138,360 | +€125,659 | +989.4% |
| Trade debts | 44 | €302,770 | €327,805 | +€25,035 | +8.3% |
| Suppliers | 440/4 | €302,770 | €327,805 | +€25,035 | +8.3% |
| Advances received on contracts in progress | 46 | €318 | - | -€318 | |
| Taxes, remuneration and social security | 45 | €25,403 | €70,226 | +€44,823 | +176.4% |
| Taxes | 450/3 | €8,394 | €52,644 | +€44,250 | +527.2% |
| Remuneration and social security | 454/9 | €17,009 | €17,582 | +€573 | +3.4% |
| Other amounts payable | 47/48 | €175,314 | €104,902 | -€70,412 | -40.2% |
| Accrued charges and deferred income | 492/3 | €285 | €344 | +€59 | +20.7% |
| Remuneration, social security and pensions | 62 | €78,656 | €111,028 | +€32,372 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,849 | €22,171 | +€322 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €39 | +€39 | |
| Other operating charges | 640/8 | €29,302 | €42,040 | +€12,738 | +43.5% |
| Non-recurring operating charges | 66A | €6,759 | - | -€6,759 | |
| Gross operating margin | 9900 | €145,827 | €205,801 | +€59,974 | +41.1% |
| Operating profit (loss) | 9901 | €9,261 | €30,523 | +€21,262 | +229.6% |
| Financial income | 75/76B | €102 | €9,401 | +€9,299 | +9116.7% |
| Recurring financial income | 75 | €102 | €9,401 | +€9,299 | +9116.7% |
| Non-recurring financial income | 76B | - | €9,401 | +€9,401 | |
| Financial charges | 65/66B | €7,314 | €9,850 | +€2,536 | +34.7% |
| Recurring financial charges | 65 | €7,314 | €9,850 | +€2,536 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €2,049 | €30,074 | +€28,025 | +1367.7% |
| Profit (loss) for the period | 9904 | €2,049 | €30,074 | +€28,025 | +1367.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,049 | €30,074 | +€28,025 | +1367.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.