DRINKING BY NUMBERS: 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.
DRINKING BY NUMBERS
Largest movements
- Current investments +€15,150
up €15,150 (+37.8%), from €40,084 to €55,234
- Receivables within one year +€14,486
up €14,486 (+98.9%), from €14,648 to €29,133
of which Other amounts receivable: +€15,506
- Tangible fixed assets -€10,033
down €10,033 (-13.7%), from €73,413 to €63,380
of which Plant, machinery and equipment: -€5,243
- Stocks and contracts +€1,924
up €1,924 (+28.4%), from €6,763 to €8,687
- Reserves +€11,438
up €11,438 (+15.3%), from €74,529 to €85,967
- Trade debts +€8,746
up €8,746 (+143.1%), from €6,113 to €14,859
- Tax, wage and social debts +€5,723
up €5,723 (+21.6%), from €26,509 to €32,232
of which Remuneration and social security: +€5,763
- Other debts -€3,251
down €3,251 (-79.6%), from €4,084 to €833
- Gross operating margin -€17,069
down €17,069 (-8.8%), from €193,949 to €176,881
- Depreciation -€4,771
down €4,771 (-24.3%), from €19,616 to €14,845
- Staff costs +€3,280
up €3,280 (+2.4%), from €138,107 to €141,386
- Financial charges -€2,057
down €2,057 (-47.7%), from €4,312 to €2,256
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 | €159,133 | €179,256 | +€20,123 | +12.6% |
| Fixed assets | 21/28 | €73,413 | €63,380 | -€10,033 | -13.7% |
| Tangible fixed assets | 22/27 | €73,413 | €63,380 | -€10,033 | -13.7% |
| Land and buildings | 22 | €42,312 | €37,633 | -€4,679 | -11.1% |
| Plant, machinery and equipment | 23 | €29,335 | €24,093 | -€5,243 | -17.9% |
| Furniture and vehicles | 24 | €1,766 | €1,654 | -€112 | -6.3% |
| Current assets | 29/58 | €85,720 | €115,876 | +€30,155 | +35.2% |
| Stocks and contracts in progress | 3 | €6,763 | €8,687 | +€1,924 | +28.4% |
| Stocks | 30/36 | €6,763 | €8,687 | +€1,924 | +28.4% |
| Amounts receivable within one year | 40/41 | €14,648 | €29,133 | +€14,486 | +98.9% |
| Trade receivables | 40 | €10,278 | €9,258 | -€1,020 | -9.9% |
| Other amounts receivable | 41 | €4,370 | €19,875 | +€15,506 | +354.8% |
| Current investments | 50/53 | €40,084 | €55,234 | +€15,150 | +37.8% |
| Cash at bank and in hand | 54/58 | €19,338 | €18,029 | -€1,309 | -6.8% |
| Deferred charges and accrued income | 490/1 | €4,887 | €4,792 | -€95 | -1.9% |
| Total equity and liabilities | 10/49 | €159,133 | €179,256 | +€20,123 | +12.6% |
| Equity | 10/15 | €120,727 | €131,332 | +€10,605 | +8.8% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €74,529 | €85,967 | +€11,438 | +15.3% |
| Distributable reserves | 133 | €74,529 | €85,967 | +€11,438 | +15.3% |
| Profit (loss) carried forward | 14 | €26,366 | €25,533 | -€833 | -3.2% |
| Amounts payable | 17/49 | €38,406 | €47,924 | +€9,517 | +24.8% |
| Amounts payable within one year | 42/48 | €38,406 | €47,924 | +€9,517 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €1,700 | - | -€1,700 | |
| Trade debts | 44 | €6,113 | €14,859 | +€8,746 | +143.1% |
| Suppliers | 440/4 | €6,113 | €14,859 | +€8,746 | +143.1% |
| Taxes, remuneration and social security | 45 | €26,509 | €32,232 | +€5,723 | +21.6% |
| Taxes | 450/3 | €7,080 | €7,040 | -€40 | -0.6% |
| Remuneration and social security | 454/9 | €19,429 | €25,192 | +€5,763 | +29.7% |
| Other amounts payable | 47/48 | €4,084 | €833 | -€3,251 | -79.6% |
| Remuneration, social security and pensions | 62 | €138,107 | €141,386 | +€3,280 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,616 | €14,845 | -€4,771 | -24.3% |
| Other operating charges | 640/8 | €2,437 | €2,302 | -€135 | -5.5% |
| Non-recurring operating charges | 66A | - | €336 | +€336 | |
| Gross operating margin | 9900 | €193,949 | €176,881 | -€17,069 | -8.8% |
| Operating profit (loss) | 9901 | €33,790 | €18,012 | -€15,778 | -46.7% |
| Financial income | 75/76B | €164 | €563 | +€399 | +242.8% |
| Recurring financial income | 75 | €164 | €563 | +€399 | +242.8% |
| Financial charges | 65/66B | €4,312 | €2,256 | -€2,057 | -47.7% |
| Recurring financial charges | 65 | €4,312 | €2,256 | -€2,057 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €29,642 | €16,319 | -€13,323 | -44.9% |
| Income taxes | 67/77 | €6,202 | €4,881 | -€1,322 | -21.3% |
| Profit (loss) for the period | 9904 | €23,440 | €11,438 | -€12,001 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,440 | €11,438 | -€12,001 | -51.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.