DRINKFUL: 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.
DRINKFUL
Largest movements
- Stocks and contracts +€107,573
up €107,573 (+105.0%), from €102,492 to €210,065
- Receivables within one year -€18,283
down €18,283 (-34.4%), from €53,211 to €34,928
of which Trade receivables: -€10,602
- Cash -€3,726
down €3,726 (-64.1%), from €5,812 to €2,086
mainly Stocks and contracts (-€107,573) and Investment in fixed assets (net) (-€3,500)
- Tangible fixed assets +€3,500
new in 2024: €3,500
- Trade debts +€78,072
up €78,072 (+1081.0%), from €7,222 to €85,294
- Profit (loss) carried forward +€8,412
up €8,412 (+132.2%), from €6,363 to €14,775
- Purchases and services +€168,709
up €168,709 (+92.3%), from €182,784 to €351,493
- Turnover +€162,426
up €162,426 (+73.2%), from €221,827 to €384,253
- Staff costs -€8,604
down €8,604 (-26.5%), from €32,455 to €23,851
- Gross operating margin -€6,935
down €6,935 (-17.3%), from €40,076 to €33,141
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,515 | €250,579 | +€89,064 | +55.1% |
| Fixed assets | 21/28 | - | €3,500 | +€3,500 | |
| Tangible fixed assets | 22/27 | - | €3,500 | +€3,500 | |
| Plant, machinery and equipment | 23 | - | €3,500 | +€3,500 | |
| Current assets | 29/58 | €161,515 | €247,079 | +€85,564 | +53.0% |
| Stocks and contracts in progress | 3 | €102,492 | €210,065 | +€107,573 | +105.0% |
| Stocks | 30/36 | €102,492 | €210,065 | +€107,573 | +105.0% |
| Amounts receivable within one year | 40/41 | €53,211 | €34,928 | -€18,283 | -34.4% |
| Trade receivables | 40 | €10,602 | - | -€10,602 | |
| Other amounts receivable | 41 | €42,609 | €34,928 | -€7,681 | -18.0% |
| Cash at bank and in hand | 54/58 | €5,812 | €2,086 | -€3,726 | -64.1% |
| Total equity and liabilities | 10/49 | €161,515 | €250,579 | +€89,064 | +55.1% |
| Equity | 10/15 | €154,293 | €164,775 | +€10,482 | +6.8% |
| Contributions | 10/11 | €147,930 | €150,000 | +€2,070 | +1.4% |
| Profit (loss) carried forward | 14 | €6,363 | €14,775 | +€8,412 | +132.2% |
| Amounts payable | 17/49 | €7,222 | €85,804 | +€78,582 | +1088.0% |
| Amounts payable within one year | 42/48 | €7,222 | €85,804 | +€78,582 | +1088.0% |
| Trade debts | 44 | €7,222 | €85,294 | +€78,072 | +1081.0% |
| Suppliers | 440/4 | €7,222 | €85,294 | +€78,072 | +1081.0% |
| Taxes, remuneration and social security | 45 | - | €510 | +€510 | |
| Remuneration and social security | 454/9 | - | €510 | +€510 | |
| Turnover | 70 | €221,827 | €384,253 | +€162,426 | +73.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,784 | €351,493 | +€168,709 | +92.3% |
| Remuneration, social security and pensions | 62 | €32,455 | €23,851 | -€8,604 | -26.5% |
| Other operating charges | 640/8 | €1,259 | €743 | -€516 | -41.0% |
| Gross operating margin | 9900 | €40,076 | €33,141 | -€6,935 | -17.3% |
| Operating profit (loss) | 9901 | €6,363 | €8,547 | +€2,184 | +34.3% |
| Financial charges | 65/66B | - | €135 | +€135 | |
| Recurring financial charges | 65 | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | €6,363 | €8,412 | +€2,049 | +32.2% |
| Profit (loss) for the period | 9904 | €6,363 | €8,412 | +€2,049 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,363 | €8,412 | +€2,049 | +32.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.