DRINKS SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets +€18,849
up €18,849 (+85.8%), from €21,957 to €40,806
of which Leasing and similar rights: +€26,675
- Stocks and contracts +€5,772
up €5,772 (+23.4%), from €24,698 to €30,470
- Financial fixed assets -€2,030
down €2,030 (-51.8%), from €3,920 to €1,890
- Deferred charges and accrued income -€1,849
down €1,849 (-60.9%), from €3,036 to €1,187
- Debts after one year +€19,226
new in 2025: €19,226
- Trade debts -€12,449
down €12,449 (-25.1%), from €49,586 to €37,137
- Other debts +€7,909
up €7,909 (+207%), from €3,818 to €11,728
- Tax, wage and social debts +€4,708
up €4,708 (+68.7%), from €6,856 to €11,564
of which Remuneration and social security: +€3,835
- Staff costs -€5,952
down €5,952 (-11.0%), from €54,341 to €48,390
- Gross operating margin +€5,137
up €5,137 (+8.8%), from €58,043 to €63,180
- Depreciation +€3,077
up €3,077 (+39.3%), from €7,826 to €10,903
- Financial income +€994
up €994 (+4,472%), from €22 to €1,016
- Other operating charges +€801
up €801 (+47.6%), from €1,684 to €2,485
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 | €114,827 | €134,680 | +€19,854 | +17.3% |
| Fixed assets | 21/28 | €25,877 | €42,695 | +€16,819 | +65.0% |
| Tangible fixed assets | 22/27 | €21,957 | €40,806 | +€18,849 | +85.8% |
| Plant, machinery and equipment | 23 | €4,289 | €3,086 | -€1,203 | -28.0% |
| Furniture and vehicles | 24 | €17,667 | €11,044 | -€6,623 | -37.5% |
| Leasing and similar rights | 25 | - | €26,675 | +€26,675 | |
| Financial fixed assets | 28 | €3,920 | €1,890 | -€2,030 | -51.8% |
| Current assets | 29/58 | €88,950 | €91,985 | +€3,035 | +3.4% |
| Stocks and contracts in progress | 3 | €24,698 | €30,470 | +€5,772 | +23.4% |
| Stocks | 30/36 | €24,698 | €30,470 | +€5,772 | +23.4% |
| Amounts receivable within one year | 40/41 | €48,630 | €48,866 | +€236 | +0.5% |
| Trade receivables | 40 | €38,094 | €38,587 | +€493 | +1.3% |
| Other amounts receivable | 41 | €10,536 | €10,279 | -€257 | -2.4% |
| Cash at bank and in hand | 54/58 | €12,586 | €11,461 | -€1,125 | -8.9% |
| Deferred charges and accrued income | 490/1 | €3,036 | €1,187 | -€1,849 | -60.9% |
| Total equity and liabilities | 10/49 | €114,827 | €134,680 | +€19,854 | +17.3% |
| Equity | 10/15 | €48,714 | €48,976 | +€263 | +0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €24,840 | €24,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,640 | €18,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,126 | -€37,864 | +€263 | +0.7% |
| Amounts payable | 17/49 | €66,113 | €85,704 | +€19,591 | +29.6% |
| Amounts payable after more than one year | 17 | - | €19,226 | +€19,226 | |
| Financial debts | 170/4 | - | €19,226 | +€19,226 | |
| Amounts payable within one year | 42/48 | €65,932 | €66,349 | +€417 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €5,672 | €5,921 | +€249 | +4.4% |
| Trade debts | 44 | €49,586 | €37,137 | -€12,449 | -25.1% |
| Suppliers | 440/4 | €49,586 | €37,137 | -€12,449 | -25.1% |
| Taxes, remuneration and social security | 45 | €6,856 | €11,564 | +€4,708 | +68.7% |
| Taxes | 450/3 | €960 | €1,832 | +€872 | +90.9% |
| Remuneration and social security | 454/9 | €5,896 | €9,732 | +€3,835 | +65.0% |
| Other amounts payable | 47/48 | €3,818 | €11,728 | +€7,909 | +207% |
| Accrued charges and deferred income | 492/3 | €181 | €129 | -€51 | -28.4% |
| Non-recurring operating income | 76A | - | €4,572 | +€4,572 | |
| Remuneration, social security and pensions | 62 | €54,341 | €48,390 | -€5,952 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,826 | €10,903 | +€3,077 | +39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €688 | +€688 | |
| Other operating charges | 640/8 | €1,684 | €2,485 | +€801 | +47.6% |
| Gross operating margin | 9900 | €58,043 | €63,180 | +€5,137 | +8.8% |
| Operating profit (loss) | 9901 | -€5,808 | €714 | +€6,522 | |
| Financial income | 75/76B | €22 | €1,016 | +€994 | +4,472% |
| Recurring financial income | 75 | €22 | €1,016 | +€994 | +4,472% |
| Financial charges | 65/66B | €1,682 | €1,327 | -€355 | -21.1% |
| Recurring financial charges | 65 | €1,682 | €1,327 | -€355 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,467 | €403 | +€7,871 | |
| Income taxes | 67/77 | €132 | €141 | +€9 | +6.9% |
| Profit (loss) for the period | 9904 | -€7,599 | €263 | +€7,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,599 | €263 | +€7,861 |
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.