DRINKS AND MORE: 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 AND MORE
Largest movements
- Cash -€83,950
down €83,950 (-69.5%), from €120,736 to €36,785
mainly Contributions, distributions and other (-€88,571) and Stocks and contracts (-€68,053)
- Stocks and contracts +€68,053
up €68,053 (+748%), from €9,102 to €77,155
- Receivables within one year +€8,179
up €8,179 (+131%), from €6,262 to €14,441
of which Trade receivables: +€6,469
- Tangible fixed assets -€1,533
down €1,533 (-41.9%), from €3,663 to €2,130
- Profit (loss) carried forward -€31,186
down €31,186 (-43.7%), from €71,440 to €40,255
- Trade debts +€21,309
up €21,309 (+402%), from €5,303 to €26,612
- Purchases and services +€45,879
up €45,879 (+6.3%), from €725,452 to €771,331
- Gross operating margin -€22,788
down €22,788 (-25.7%), from €88,512 to €65,725
- Turnover +€21,510
up €21,510 (+2.6%), from €813,882 to €835,392
- Taxes -€19,052
down €19,052, from €18,874 to -€178
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 | €144,862 | €135,611 | -€9,251 | -6.4% |
| Fixed assets | 21/28 | €8,763 | €7,230 | -€1,533 | -17.5% |
| Tangible fixed assets | 22/27 | €3,663 | €2,130 | -€1,533 | -41.9% |
| Plant, machinery and equipment | 23 | €3,663 | €2,130 | -€1,533 | -41.9% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €136,100 | €128,382 | -€7,718 | -5.7% |
| Stocks and contracts in progress | 3 | €9,102 | €77,155 | +€68,053 | +748% |
| Stocks | 30/36 | €9,102 | €77,155 | +€68,053 | +748% |
| Amounts receivable within one year | 40/41 | €6,262 | €14,441 | +€8,179 | +131% |
| Trade receivables | 40 | €402 | €6,871 | +€6,469 | +1,611% |
| Other amounts receivable | 41 | €5,860 | €7,570 | +€1,710 | +29.2% |
| Cash at bank and in hand | 54/58 | €120,736 | €36,785 | -€83,950 | -69.5% |
| Total equity and liabilities | 10/49 | €144,862 | €135,611 | -€9,251 | -6.4% |
| Equity | 10/15 | €87,298 | €56,113 | -€31,186 | -35.7% |
| Contributions | 10/11 | €15,858 | €15,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,440 | €40,255 | -€31,186 | -43.7% |
| Amounts payable | 17/49 | €57,564 | €79,498 | +€21,934 | +38.1% |
| Amounts payable within one year | 42/48 | €57,564 | €79,498 | +€21,934 | +38.1% |
| Trade debts | 44 | €5,303 | €26,612 | +€21,309 | +402% |
| Suppliers | 440/4 | €5,303 | €26,612 | +€21,309 | +402% |
| Taxes, remuneration and social security | 45 | €50,426 | €50,624 | +€198 | +0.4% |
| Taxes | 450/3 | €38,080 | €48,274 | +€10,195 | +26.8% |
| Remuneration and social security | 454/9 | €12,347 | €2,350 | -€9,997 | -81.0% |
| Other amounts payable | 47/48 | €1,834 | €2,262 | +€428 | +23.3% |
| Turnover | 70 | €813,882 | €835,392 | +€21,510 | +2.6% |
| Non-recurring operating income | 76A | €82 | - | -€82 | |
| Goods, raw materials, services and sundry goods | 60/61 | €725,452 | €771,331 | +€45,879 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €1,533 | -€274 | -15.1% |
| Other operating charges | 640/8 | €1,087 | €6,059 | +€4,972 | +458% |
| Non-recurring operating charges | 66A | - | €402 | +€402 | |
| Gross operating margin | 9900 | €88,512 | €65,725 | -€22,788 | -25.7% |
| Operating profit (loss) | 9901 | €85,619 | €57,731 | -€27,888 | -32.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €326 | €523 | +€197 | +60.3% |
| Recurring financial charges | 65 | €326 | €523 | +€197 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €85,294 | €57,208 | -€28,086 | -32.9% |
| Income taxes | 67/77 | €18,874 | -€178 | -€19,052 | |
| Profit (loss) for the period | 9904 | €66,420 | €57,386 | -€9,034 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,420 | €57,386 | -€9,034 | -13.6% |
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 17 October 2026 via checked.be.