Drinks De Fruyt: what changed
What changed
Drinks De Fruyt
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€17,411
2024 · -€8,477+€25,888
Equity
€47,208
2024 · €29,797+€17,411
Cash
€1,133
2024 · €6+€1,127
Balance sheet total
€337,614
2024 · €324,093+€13,521
Largest movements
Assets
- Receivables within one year +€55,644
up €55,644 (+129%), from €43,093 to €98,737
- Tangible fixed assets -€45,302
down €45,302 (-16.3%), from €278,713 to €233,410
of which Land and buildings: -€34,413
Equity and liabilities
- Debts after one year -€29,683
down €29,683 (-38.7%), from €76,714 to €47,031
- Trade debts +€22,739
up €22,739 (+95.8%), from €23,744 to €46,483
- Profit (loss) carried forward +€17,411
up €17,411 (+45.5%), from -€38,268 to -€20,857
- Other debts -€3,394
down €3,394 (-2.2%), from €151,295 to €147,901
Income statement
- Gross operating margin +€24,627
up €24,627 (+53.9%), from €45,728 to €70,356
- Financial charges -€1,386
down €1,386 (-20.7%), from €6,693 to €5,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€8,477
Gross operating margin
+€24,627
Depreciation
-€53
Other operating charges
-€84
Financial charges
+€1,386
Taxes
+€12
Result 2025
€17,411
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,799
Investment
€0
Financing
-€26,672
Cash 2024
€6
From operations (derived)
+€27,799
Net result for the year
+€17,411
Depreciation
+€45,302
Receivables within one year
-€55,644
Deferred charges and accrued income
-€2,052
Trade debts
+€22,739
Tax, wage and social debts
+€3,134
Other debts
-€3,394
Accrued charges and deferred income
+€301
Financing
-€26,672
Debts after one year
-€29,683
Current portion of long-term debt
+€3,011
Cash 2025
€1,133
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,093 | €337,614 | +€13,521 | +4.2% |
| Fixed assets | 21/28 | €278,713 | €233,410 | -€45,302 | -16.3% |
| Tangible fixed assets | 22/27 | €278,713 | €233,410 | -€45,302 | -16.3% |
| Land and buildings | 22 | €243,807 | €209,394 | -€34,413 | -14.1% |
| Plant, machinery and equipment | 23 | €2,928 | €2,029 | -€899 | -30.7% |
| Furniture and vehicles | 24 | €31,977 | €21,987 | -€9,990 | -31.2% |
| Current assets | 29/58 | €45,381 | €104,204 | +€58,823 | +130% |
| Amounts receivable within one year | 40/41 | €43,093 | €98,737 | +€55,644 | +129% |
| Trade receivables | 40 | €43,093 | €98,737 | +€55,644 | +129% |
| Cash at bank and in hand | 54/58 | €6 | €1,133 | +€1,127 | +19,473% |
| Deferred charges and accrued income | 490/1 | €2,282 | €4,334 | +€2,052 | +89.9% |
| Total equity and liabilities | 10/49 | €324,093 | €337,614 | +€13,521 | +4.2% |
| Equity | 10/15 | €29,797 | €47,208 | +€17,411 | +58.4% |
| Contributions | 10/11 | €66,205 | €66,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,268 | -€20,857 | +€17,411 | +45.5% |
| Amounts payable | 17/49 | €294,296 | €290,406 | -€3,891 | -1.3% |
| Amounts payable after more than one year | 17 | €76,714 | €47,031 | -€29,683 | -38.7% |
| Financial debts | 170/4 | €76,714 | €47,031 | -€29,683 | -38.7% |
| Amounts payable within one year | 42/48 | €217,582 | €243,073 | +€25,491 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €28,136 | €31,147 | +€3,011 | +10.7% |
| Trade debts | 44 | €23,744 | €46,483 | +€22,739 | +95.8% |
| Suppliers | 440/4 | €23,744 | €46,483 | +€22,739 | +95.8% |
| Taxes, remuneration and social security | 45 | €14,408 | €17,542 | +€3,134 | +21.8% |
| Taxes | 450/3 | €11,908 | €17,542 | +€5,634 | +47.3% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €151,295 | €147,901 | -€3,394 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €301 | +€301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,250 | €45,302 | +€53 | +0.1% |
| Other operating charges | 640/8 | €2,079 | €2,163 | +€84 | +4.0% |
| Gross operating margin | 9900 | €45,728 | €70,356 | +€24,627 | +53.9% |
| Operating profit (loss) | 9901 | -€1,600 | €22,891 | +€24,490 | |
| Financial charges | 65/66B | €6,693 | €5,308 | -€1,386 | -20.7% |
| Recurring financial charges | 65 | €6,693 | €5,308 | -€1,386 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,293 | €17,583 | +€25,876 | |
| Income taxes | 67/77 | €184 | €172 | -€12 | -6.7% |
| Profit (loss) for the period | 9904 | -€8,477 | €17,411 | +€25,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,477 | €17,411 | +€25,888 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.