Drinks and Things: 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.
Drinks and Things
Largest movements
- Stocks and contracts -€6,522
down €6,522 (-36.5%), from €17,855 to €11,333
of which Stocks: -€6,522
- Receivables within one year +€4,814
up €4,814 (+1384.1%), from €348 to €5,161
of which Trade receivables: +€2,484
- Cash -€4,369
down €4,369 (-42.9%), from €10,179 to €5,810
mainly Tax, wage and social debts (-€9,565) and Receivables within one year (-€4,814)
- Tax, wage and social debts -€9,565
down €9,565 (-99.6%), from €9,601 to €36
of which Taxes: -€9,565
- Advances received +€2,405
up €2,405 (+63.6%), from €3,784 to €6,189
- Profit (loss) carried forward -€1,348
down €1,348 (-3.8%), from -€35,211 to -€36,559
- Trade debts +€1,270
up €1,270 (+23.3%), from €5,453 to €6,724
of which Suppliers: +€1,270
- Other debts +€1,160
up €1,160 (+15.1%), from €7,677 to €8,837
- Gross operating margin +€24,222
up €24,222, from -€19,636 to €4,586
- Depreciation -€7,007
down €7,007 (-100.0%), from €7,007 to €0
- Financial charges -€1,770
down €1,770 (-50.4%), from €3,513 to €1,743
- Write-downs +€1,159
new in 2025: €1,159
- Other operating charges -€743
down €743 (-26.1%), from €2,851 to €2,108
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 | €28,976 | €22,899 | -€6,077 | -21.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €595 | €595 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €28,381 | €22,304 | -€6,077 | -21.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €17,855 | €11,333 | -€6,522 | -36.5% |
| Stocks | 30/36 | €17,855 | €11,333 | -€6,522 | -36.5% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €348 | €5,161 | +€4,814 | +1384.1% |
| Trade receivables | 40 | €0 | €2,484 | +€2,484 | |
| Other amounts receivable | 41 | €348 | €2,677 | +€2,329 | +669.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,179 | €5,810 | -€4,369 | -42.9% |
| Total equity and liabilities | 10/49 | €28,976 | €22,899 | -€6,077 | -21.0% |
| Equity | 10/15 | €2,461 | €1,114 | -€1,348 | -54.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €19,072 | €19,072 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €19,072 | €19,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,211 | -€36,559 | -€1,348 | -3.8% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €26,515 | €21,785 | -€4,730 | -17.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,515 | €21,785 | -€4,730 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €5,453 | €6,724 | +€1,270 | +23.3% |
| Suppliers | 440/4 | €5,453 | €6,724 | +€1,270 | +23.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €3,784 | €6,189 | +€2,405 | +63.6% |
| Taxes, remuneration and social security | 45 | €9,601 | €36 | -€9,565 | -99.6% |
| Taxes | 450/3 | €9,601 | €36 | -€9,565 | -99.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,677 | €8,837 | +€1,160 | +15.1% |
| Non-recurring operating income | 76A | - | €1,817 | +€1,817 | |
| Remuneration, social security and pensions | 62 | - | €303 | +€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,007 | €0 | -€7,007 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,159 | +€1,159 | |
| Other operating charges | 640/8 | €2,851 | €2,108 | -€743 | -26.1% |
| Non-recurring operating charges | 66A | €1,977 | €299 | -€1,678 | -84.9% |
| Gross operating margin | 9900 | -€19,636 | €4,586 | +€24,222 | |
| Operating profit (loss) | 9901 | -€31,472 | €717 | +€32,189 | |
| Financial income | 75/76B | €3 | €2 | -€1 | -38.5% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -38.5% |
| Financial charges | 65/66B | €3,513 | €1,743 | -€1,770 | -50.4% |
| Recurring financial charges | 65 | €3,513 | €1,743 | -€1,770 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,982 | -€1,024 | +€33,957 | +97.1% |
| Income taxes | 67/77 | €229 | €323 | +€94 | +41.2% |
| Profit (loss) for the period | 9904 | -€35,211 | -€1,348 | +€33,863 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,211 | -€1,348 | +€33,863 | +96.2% |
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 5 October 2026 via checked.be.