Drinkland: 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.
Drinkland
Largest movements
- Receivables within one year -€216,422
down €216,422 (-29.7%), from €728,099 to €511,676
of which Trade receivables: -€183,382
- Stocks and contracts +€117,186
up €117,186 (+74.7%), from €156,910 to €274,097
of which Stocks: +€122,186
- Cash -€24,389
down €24,389 (-47.0%), from €51,856 to €27,467
mainly Advances received (-€229,272) and Stocks and contracts (-€117,186)
- Advances received -€229,272
no longer reported in 2025 (was €229,272)
- Trade debts +€146,763
up €146,763 (+27.7%), from €530,502 to €677,265
- Other debts -€46,967
no longer reported in 2025 (was €46,967)
- Profit (loss) carried forward +€20,599
up €20,599 (+18.7%), from €109,972 to €130,571
- Debts after one year -€14,596
down €14,596 (-6.3%), from €233,084 to €218,488
- Gross operating margin -€32,239
down €32,239 (-33.4%), from €96,426 to €64,187
- Taxes -€10,472
down €10,472 (-61.5%), from €17,028 to €6,556
- Financial charges -€4,179
down €4,179 (-22.8%), from €18,323 to €14,143
- Depreciation +€3,854
up €3,854 (+22.3%), from €17,314 to €21,168
- Staff costs -€1,494
down €1,494, from €266 to -€1,227
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 | €1,235,787 | €1,106,666 | -€129,121 | -10.4% |
| Formation expenses | 20 | €1,425 | €1,065 | -€360 | -25.3% |
| Fixed assets | 21/28 | €297,386 | €290,665 | -€6,721 | -2.3% |
| Tangible fixed assets | 22/27 | €294,131 | €287,410 | -€6,721 | -2.3% |
| Land and buildings | 22 | €288,626 | €276,172 | -€12,454 | -4.3% |
| Plant, machinery and equipment | 23 | €2,018 | €1,058 | -€960 | -47.6% |
| Furniture and vehicles | 24 | €3,487 | €10,181 | +€6,693 | +192% |
| Financial fixed assets | 28 | €3,255 | €3,255 | = | 0.0% |
| Current assets | 29/58 | €936,976 | €814,936 | -€122,039 | -13.0% |
| Stocks and contracts in progress | 3 | €156,910 | €274,097 | +€117,186 | +74.7% |
| Stocks | 30/36 | €140,210 | €262,397 | +€122,186 | +87.1% |
| Contracts in progress | 37 | €16,700 | €11,700 | -€5,000 | -29.9% |
| Amounts receivable within one year | 40/41 | €728,099 | €511,676 | -€216,422 | -29.7% |
| Trade receivables | 40 | €695,059 | €511,676 | -€183,382 | -26.4% |
| Other amounts receivable | 41 | €33,040 | - | -€33,040 | |
| Cash at bank and in hand | 54/58 | €51,856 | €27,467 | -€24,389 | -47.0% |
| Deferred charges and accrued income | 490/1 | €111 | €1,696 | +€1,585 | +1,429% |
| Total equity and liabilities | 10/49 | €1,235,787 | €1,106,666 | -€129,121 | -10.4% |
| Equity | 10/15 | €130,432 | €151,031 | +€20,599 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,972 | €130,571 | +€20,599 | +18.7% |
| Amounts payable | 17/49 | €1,105,355 | €955,635 | -€149,719 | -13.5% |
| Amounts payable after more than one year | 17 | €233,084 | €218,488 | -€14,596 | -6.3% |
| Financial debts | 170/4 | €233,084 | €218,488 | -€14,596 | -6.3% |
| Amounts payable within one year | 42/48 | €871,137 | €737,147 | -€133,989 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €13,955 | €14,888 | +€933 | +6.7% |
| Trade debts | 44 | €530,502 | €677,265 | +€146,763 | +27.7% |
| Suppliers | 440/4 | €530,502 | €677,265 | +€146,763 | +27.7% |
| Advances received on contracts in progress | 46 | €229,272 | - | -€229,272 | |
| Taxes, remuneration and social security | 45 | €50,442 | €44,995 | -€5,447 | -10.8% |
| Taxes | 450/3 | €21,179 | €40,075 | +€18,896 | +89.2% |
| Remuneration and social security | 454/9 | €29,263 | €4,920 | -€24,343 | -83.2% |
| Other amounts payable | 47/48 | €46,967 | - | -€46,967 | |
| Accrued charges and deferred income | 492/3 | €1,135 | - | -€1,135 | |
| Remuneration, social security and pensions | 62 | €266 | -€1,227 | -€1,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,314 | €21,168 | +€3,854 | +22.3% |
| Other operating charges | 640/8 | €2,203 | €2,992 | +€789 | +35.8% |
| Gross operating margin | 9900 | €96,426 | €64,187 | -€32,239 | -33.4% |
| Operating profit (loss) | 9901 | €76,643 | €41,255 | -€35,388 | -46.2% |
| Financial income | 75/76B | €300 | €43 | -€256 | -85.5% |
| Recurring financial income | 75 | €300 | €43 | -€256 | -85.5% |
| Financial charges | 65/66B | €18,323 | €14,143 | -€4,179 | -22.8% |
| Recurring financial charges | 65 | €18,323 | €14,143 | -€4,179 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €58,620 | €27,155 | -€31,465 | -53.7% |
| Income taxes | 67/77 | €17,028 | €6,556 | -€10,472 | -61.5% |
| Profit (loss) for the period | 9904 | €41,592 | €20,599 | -€20,993 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,592 | €20,599 | -€20,993 | -50.5% |
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 21 October 2026 via checked.be.