DRINKEREEZ: 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.
DRINKEREEZ
Largest movements
- Financial fixed assets +€1,485
up €1,485 (+297%), from €500 to €1,985
- Cash -€632
down €632 (-20.0%), from €3,154 to €2,522
mainly Net result for the year (-€4,940) and Investment in fixed assets (net) (-€2,435)
- Tangible fixed assets -€511
down €511 (-31.2%), from €1,637 to €1,127
of which Furniture and vehicles: -€1,403
- Receivables within one year +€284
up €284 (+5.0%), from €5,723 to €6,007
of which Other amounts receivable: +€257
- Profit (loss) carried forward -€4,940
down €4,940 (-21.1%), from -€23,420 to -€28,360
- Other debts +€4,492
up €4,492 (+12.0%), from €37,406 to €41,898
- Trade debts +€1,439
up €1,439 (+31.2%), from €4,617 to €6,056
- Tax, wage and social debts -€856
down €856 (-64.2%), from €1,334 to €478
- Accrued charges and deferred income +€350
new in 2025: €350
- Gross operating margin +€4,962
up €4,962 (+90.2%), from -€5,500 to -€538
- Other operating charges -€1,423
down €1,423 (-36.5%), from €3,901 to €2,478
- Financial income -€95
no longer reported in 2025 (was €95)
- Depreciation +€57
up €57 (+4.1%), from €1,403 to €1,461
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 | €26,136 | €26,623 | +€486 | +1.9% |
| Fixed assets | 21/28 | €2,137 | €3,112 | +€974 | +45.6% |
| Tangible fixed assets | 22/27 | €1,637 | €1,127 | -€511 | -31.2% |
| Plant, machinery and equipment | 23 | - | €893 | +€893 | |
| Furniture and vehicles | 24 | €1,637 | €234 | -€1,403 | -85.7% |
| Financial fixed assets | 28 | €500 | €1,985 | +€1,485 | +297% |
| Current assets | 29/58 | €23,999 | €23,511 | -€488 | -2.0% |
| Stocks and contracts in progress | 3 | €15,080 | €14,982 | -€98 | -0.6% |
| Stocks | 30/36 | €15,080 | €14,982 | -€98 | -0.6% |
| Amounts receivable within one year | 40/41 | €5,723 | €6,007 | +€284 | +5.0% |
| Trade receivables | 40 | €5,723 | €5,750 | +€27 | +0.5% |
| Other amounts receivable | 41 | - | €257 | +€257 | |
| Cash at bank and in hand | 54/58 | €3,154 | €2,522 | -€632 | -20.0% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €26,136 | €26,623 | +€486 | +1.9% |
| Equity | 10/15 | -€17,220 | -€22,160 | -€4,940 | -28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,420 | -€28,360 | -€4,940 | -21.1% |
| Amounts payable | 17/49 | €43,357 | €48,783 | +€5,426 | +12.5% |
| Amounts payable within one year | 42/48 | €43,357 | €48,432 | +€5,076 | +11.7% |
| Trade debts | 44 | €4,617 | €6,056 | +€1,439 | +31.2% |
| Suppliers | 440/4 | €4,617 | €6,056 | +€1,439 | +31.2% |
| Taxes, remuneration and social security | 45 | €1,334 | €478 | -€856 | -64.2% |
| Taxes | 450/3 | €1,334 | €478 | -€856 | -64.2% |
| Other amounts payable | 47/48 | €37,406 | €41,898 | +€4,492 | +12.0% |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,403 | €1,461 | +€57 | +4.1% |
| Other operating charges | 640/8 | €3,901 | €2,478 | -€1,423 | -36.5% |
| Gross operating margin | 9900 | -€5,500 | -€538 | +€4,962 | +90.2% |
| Operating profit (loss) | 9901 | -€10,804 | -€4,476 | +€6,328 | +58.6% |
| Financial income | 75/76B | €95 | - | -€95 | |
| Recurring financial income | 75 | €95 | - | -€95 | |
| Financial charges | 65/66B | €241 | €237 | -€4 | -1.7% |
| Recurring financial charges | 65 | €241 | €237 | -€4 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,950 | -€4,713 | +€6,237 | +57.0% |
| Income taxes | 67/77 | €218 | €226 | +€8 | +3.9% |
| Profit (loss) for the period | 9904 | -€11,168 | -€4,940 | +€6,228 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,168 | -€4,940 | +€6,228 | +55.8% |
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.