Drinks 4 U: 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.
Drinks 4 U
Largest movements
- Tangible fixed assets -€21,865
down €21,865 (-26.6%), from €82,196 to €60,331
of which Furniture and vehicles: -€19,437
- Stocks and contracts -€8,824
down €8,824 (-6.2%), from €142,864 to €134,041
- Receivables within one year -€7,382
down €7,382 (-10.8%), from €68,432 to €61,050
of which Trade receivables: -€8,512
- Cash -€5,861
down €5,861 (-14.1%), from €41,692 to €35,831
mainly Debts after one year (-€28,328) and Short-term financial debts (-€10,000)
- Debts after one year -€28,328
down €28,328 (-46.9%), from €60,398 to €32,070
- Short-term financial debts -€10,000
down €10,000 (-8.3%), from €120,000 to €110,000
- Current portion of long-term debt -€4,252
down €4,252 (-13.1%), from €32,579 to €28,328
- Accrued charges and deferred income -€3,546
down €3,546 (-86.0%), from €4,123 to €577
- Gross operating margin +€11,017
up €11,017 (+8.4%), from €131,730 to €142,747
- Staff costs +€9,606
up €9,606 (+12.0%), from €80,100 to €89,706
- Depreciation -€3,402
down €3,402 (-10.1%), from €33,774 to €30,372
- Taxes +€1,494
up €1,494 (+83.4%), from €1,792 to €3,287
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 | €345,546 | €298,843 | -€46,703 | -13.5% |
| Fixed assets | 21/28 | €91,102 | €67,921 | -€23,181 | -25.4% |
| Intangible fixed assets | 21 | €4,637 | €3,321 | -€1,316 | -28.4% |
| Tangible fixed assets | 22/27 | €82,196 | €60,331 | -€21,865 | -26.6% |
| Plant, machinery and equipment | 23 | €16,477 | €14,809 | -€1,668 | -10.1% |
| Furniture and vehicles | 24 | €62,072 | €42,635 | -€19,437 | -31.3% |
| Other tangible fixed assets | 26 | €3,647 | €2,887 | -€761 | -20.9% |
| Financial fixed assets | 28 | €4,269 | €4,269 | = | 0.0% |
| Current assets | 29/58 | €254,444 | €230,922 | -€23,521 | -9.2% |
| Stocks and contracts in progress | 3 | €142,864 | €134,041 | -€8,824 | -6.2% |
| Stocks | 30/36 | €142,864 | €134,041 | -€8,824 | -6.2% |
| Amounts receivable within one year | 40/41 | €68,432 | €61,050 | -€7,382 | -10.8% |
| Trade receivables | 40 | €66,517 | €58,005 | -€8,512 | -12.8% |
| Other amounts receivable | 41 | €1,915 | €3,045 | +€1,130 | +59.0% |
| Cash at bank and in hand | 54/58 | €41,692 | €35,831 | -€5,861 | -14.1% |
| Deferred charges and accrued income | 490/1 | €1,455 | - | -€1,455 | |
| Total equity and liabilities | 10/49 | €345,546 | €298,843 | -€46,703 | -13.5% |
| Equity | 10/15 | €73,898 | €76,449 | +€2,551 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,860 | €63,860 | +€3,000 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,000 | €62,000 | +€3,000 | +5.1% |
| Profit (loss) carried forward | 14 | €638 | €189 | -€449 | -70.4% |
| Amounts payable | 17/49 | €271,648 | €222,394 | -€49,254 | -18.1% |
| Amounts payable after more than one year | 17 | €60,398 | €32,070 | -€28,328 | -46.9% |
| Financial debts | 170/4 | €60,398 | €32,070 | -€28,328 | -46.9% |
| Amounts payable within one year | 42/48 | €207,128 | €189,747 | -€17,380 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €32,579 | €28,328 | -€4,252 | -13.1% |
| Financial debts | 43 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Credit institutions | 430/8 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Trade debts | 44 | €34,754 | €31,626 | -€3,127 | -9.0% |
| Suppliers | 440/4 | €34,754 | €31,626 | -€3,127 | -9.0% |
| Taxes, remuneration and social security | 45 | €18,793 | €18,949 | +€156 | +0.8% |
| Taxes | 450/3 | €9,720 | €9,192 | -€528 | -5.4% |
| Remuneration and social security | 454/9 | €9,073 | €9,757 | +€684 | +7.5% |
| Other amounts payable | 47/48 | €1,001 | €845 | -€157 | -15.7% |
| Accrued charges and deferred income | 492/3 | €4,123 | €577 | -€3,546 | -86.0% |
| Remuneration, social security and pensions | 62 | €80,100 | €89,706 | +€9,606 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,774 | €30,372 | -€3,402 | -10.1% |
| Other operating charges | 640/8 | €3,015 | €2,823 | -€192 | -6.4% |
| Gross operating margin | 9900 | €131,730 | €142,747 | +€11,017 | +8.4% |
| Operating profit (loss) | 9901 | €14,840 | €19,846 | +€5,005 | +33.7% |
| Financial income | 75/76B | €1,629 | €1,557 | -€72 | -4.4% |
| Recurring financial income | 75 | €1,629 | €1,557 | -€72 | -4.4% |
| Financial charges | 65/66B | €14,577 | €15,565 | +€988 | +6.8% |
| Recurring financial charges | 65 | €14,577 | €15,565 | +€988 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €1,892 | €5,838 | +€3,945 | +208% |
| Income taxes | 67/77 | €1,792 | €3,287 | +€1,494 | +83.4% |
| Profit (loss) for the period | 9904 | €100 | €2,551 | +€2,451 | +2,444% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €2,551 | +€2,451 | +2,444% |
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 14 October 2026 via checked.be.