Drinks & Co: 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 & Co
Largest movements
- Cash +€216,735
up €216,735 (+15.5%), from €1.4m to €1.6m
mainly Receivables within one year (+€195,908) and Deferred charges and accrued income (+€42,431)
- Receivables within one year -€195,908
down €195,908 (-31.7%), from €617,475 to €421,566
of which Other amounts receivable: -€110,263
- Deferred charges and accrued income -€42,431
down €42,431 (-99.5%), from €42,650 to €219
- Reserves +€219,985
up €219,985 (+13.8%), from €1.6m to €1.8m
of which Distributable reserves: +€219,985
- Profit (loss) carried forward -€193,649
down €193,649 (-100.0%), from €193,649 to €0
- Tax, wage and social debts -€27,806
down €27,806 (-74.0%), from €37,557 to €9,750
- Trade debts -€23,142
down €23,142 (-68.4%), from €33,856 to €10,714
- Other operating charges -€212,663
down €212,663 (-99.0%), from €214,813 to €2,150
- Write-downs +€175,211
up €175,211, from -€175,211 to €0
- Gross operating margin -€122,911
down €122,911 (-78.6%), from €156,434 to €33,522
- Taxes -€22,826
down €22,826 (-63.3%), from €36,074 to €13,248
- Financial income +€16,977
up €16,977 (+3718.1%), from €457 to €17,434
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 | €2,058,851 | €2,037,246 | -€21,604 | -1.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,058,851 | €2,037,246 | -€21,604 | -1.0% |
| Amounts receivable within one year | 40/41 | €617,475 | €421,566 | -€195,908 | -31.7% |
| Trade receivables | 40 | €194,913 | €109,267 | -€85,645 | -43.9% |
| Other amounts receivable | 41 | €422,562 | €312,299 | -€110,263 | -26.1% |
| Cash at bank and in hand | 54/58 | €1,398,725 | €1,615,461 | +€216,735 | +15.5% |
| Deferred charges and accrued income | 490/1 | €42,650 | €219 | -€42,431 | -99.5% |
| Total equity and liabilities | 10/49 | €2,058,851 | €2,037,246 | -€21,604 | -1.0% |
| Equity | 10/15 | €1,831,208 | €1,857,544 | +€26,336 | +1.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €1,597,559 | €1,817,544 | +€219,985 | +13.8% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €1,593,559 | €1,813,544 | +€219,985 | +13.8% |
| Profit (loss) carried forward | 14 | €193,649 | €0 | -€193,649 | -100.0% |
| Amounts payable | 17/49 | €227,642 | €179,702 | -€47,940 | -21.1% |
| Amounts payable within one year | 42/48 | €181,874 | €125,723 | -€56,151 | -30.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €33,856 | €10,714 | -€23,142 | -68.4% |
| Suppliers | 440/4 | €33,856 | €10,714 | -€23,142 | -68.4% |
| Taxes, remuneration and social security | 45 | €37,557 | €9,750 | -€27,806 | -74.0% |
| Taxes | 450/3 | €37,557 | €9,750 | -€27,806 | -74.0% |
| Other amounts payable | 47/48 | €110,462 | €105,259 | -€5,202 | -4.7% |
| Accrued charges and deferred income | 492/3 | €45,768 | €53,979 | +€8,211 | +17.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€175,211 | €0 | +€175,211 | |
| Other operating charges | 640/8 | €214,813 | €2,150 | -€212,663 | -99.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €156,434 | €33,522 | -€122,911 | -78.6% |
| Operating profit (loss) | 9901 | €116,832 | €31,372 | -€85,459 | -73.1% |
| Financial income | 75/76B | €457 | €17,434 | +€16,977 | +3718.1% |
| Recurring financial income | 75 | €457 | €17,434 | +€16,977 | +3718.1% |
| Financial charges | 65/66B | €9,281 | €8,364 | -€917 | -9.9% |
| Recurring financial charges | 65 | €9,281 | €8,364 | -€917 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €108,007 | €40,442 | -€67,565 | -62.6% |
| Income taxes | 67/77 | €36,074 | €13,248 | -€22,826 | -63.3% |
| Profit (loss) for the period | 9904 | €71,933 | €27,195 | -€44,739 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,933 | €27,195 | -€44,739 | -62.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.