DRINKMARKET SCHELLEN: 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.
DRINKMARKET SCHELLEN
Largest movements
- Receivables within one year +€63,832
up €63,832 (+13.8%), from €463,508 to €527,340
of which Trade receivables: +€36,095
- Cash +€61,660
up €61,660 (+82.4%), from €74,859 to €136,520
mainly Other debts (+€101,911) and Net result for the year (+€67,047)
- Stocks and contracts +€47,923
up €47,923 (+10.0%), from €481,255 to €529,178
- Tangible fixed assets -€16,642
down €16,642 (-4.5%), from €372,046 to €355,404
of which Land and buildings: -€12,174
- Other debts +€101,911
up €101,911 (+367%), from €27,750 to €129,661
- Reserves +€67,047
up €67,047 (+13.8%), from €486,770 to €553,817
of which Distributable reserves: +€67,047
- Trade debts +€61,550
up €61,550 (+20.6%), from €299,069 to €360,618
- Debts after one year -€60,657
down €60,657 (-13.2%), from €461,124 to €400,467
- Tax, wage and social debts -€21,795
down €21,795 (-27.3%), from €79,913 to €58,118
of which Taxes: -€23,144
- Gross operating margin +€36,436
up €36,436 (+11.7%), from €312,275 to €348,711
- Staff costs +€11,866
up €11,866 (+6.8%), from €174,210 to €186,076
- Depreciation -€7,102
down €7,102 (-15.4%), from €46,033 to €38,931
- Taxes +€3,947
up €3,947 (+20.6%), from €19,190 to €23,137
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 | €1,420,596 | €1,569,625 | +€149,029 | +10.5% |
| Fixed assets | 21/28 | €382,046 | €365,654 | -€16,392 | -4.3% |
| Tangible fixed assets | 22/27 | €372,046 | €355,404 | -€16,642 | -4.5% |
| Land and buildings | 22 | €348,694 | €336,520 | -€12,174 | -3.5% |
| Plant, machinery and equipment | 23 | €13,482 | €11,339 | -€2,143 | -15.9% |
| Furniture and vehicles | 24 | €9,870 | €7,545 | -€2,325 | -23.6% |
| Financial fixed assets | 28 | €10,000 | €10,250 | +€250 | +2.5% |
| Current assets | 29/58 | €1,038,550 | €1,203,971 | +€165,421 | +15.9% |
| Stocks and contracts in progress | 3 | €481,255 | €529,178 | +€47,923 | +10.0% |
| Stocks | 30/36 | €481,255 | €529,178 | +€47,923 | +10.0% |
| Amounts receivable within one year | 40/41 | €463,508 | €527,340 | +€63,832 | +13.8% |
| Trade receivables | 40 | €391,461 | €427,556 | +€36,095 | +9.2% |
| Other amounts receivable | 41 | €72,047 | €99,784 | +€27,737 | +38.5% |
| Current investments | 50/53 | €249 | €249 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,859 | €136,520 | +€61,660 | +82.4% |
| Deferred charges and accrued income | 490/1 | €18,680 | €10,685 | -€7,995 | -42.8% |
| Total equity and liabilities | 10/49 | €1,420,596 | €1,569,625 | +€149,029 | +10.5% |
| Equity | 10/15 | €493,057 | €560,104 | +€67,047 | +13.6% |
| Contributions | 10/11 | €6,287 | €6,287 | = | 0.0% |
| Reserves | 13 | €486,770 | €553,817 | +€67,047 | +13.8% |
| Tax-exempt reserves | 132 | €15,089 | €15,089 | = | 0.0% |
| Distributable reserves | 133 | €471,681 | €538,728 | +€67,047 | +14.2% |
| Amounts payable | 17/49 | €927,539 | €1,009,521 | +€81,982 | +8.8% |
| Amounts payable after more than one year | 17 | €461,124 | €400,467 | -€60,657 | -13.2% |
| Financial debts | 170/4 | €461,124 | €400,467 | -€60,657 | -13.2% |
| Amounts payable within one year | 42/48 | €466,415 | €609,055 | +€142,639 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €59,684 | €60,657 | +€973 | +1.6% |
| Trade debts | 44 | €299,069 | €360,618 | +€61,550 | +20.6% |
| Suppliers | 440/4 | €299,069 | €360,618 | +€61,550 | +20.6% |
| Taxes, remuneration and social security | 45 | €79,913 | €58,118 | -€21,795 | -27.3% |
| Taxes | 450/3 | €60,322 | €37,178 | -€23,144 | -38.4% |
| Remuneration and social security | 454/9 | €19,591 | €20,941 | +€1,349 | +6.9% |
| Other amounts payable | 47/48 | €27,750 | €129,661 | +€101,911 | +367% |
| Remuneration, social security and pensions | 62 | €174,210 | €186,076 | +€11,866 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,033 | €38,931 | -€7,102 | -15.4% |
| Other operating charges | 640/8 | €17,017 | €17,261 | +€244 | +1.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €312,275 | €348,711 | +€36,436 | +11.7% |
| Operating profit (loss) | 9901 | €75,014 | €106,442 | +€31,428 | +41.9% |
| Financial income | 75/76B | €1,119 | €372 | -€746 | -66.7% |
| Recurring financial income | 75 | €1,119 | €372 | -€746 | -66.7% |
| Financial charges | 65/66B | €14,109 | €16,630 | +€2,522 | +17.9% |
| Recurring financial charges | 65 | €14,109 | €16,630 | +€2,522 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €62,024 | €90,184 | +€28,160 | +45.4% |
| Income taxes | 67/77 | €19,190 | €23,137 | +€3,947 | +20.6% |
| Profit (loss) for the period | 9904 | €42,834 | €67,047 | +€24,213 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,834 | €67,047 | +€24,213 | +56.5% |
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 27 October 2026 via checked.be.