Drinks Supply: 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 Supply
Largest movements
- Receivables within one year -€169,471
down €169,471 (-43.3%), from €391,694 to €222,224
of which Trade receivables: -€174,172
- Stocks and contracts +€128,153
up €128,153 (+59.4%), from €215,639 to €343,792
- Cash -€70,428
down €70,428 (-35.4%), from €199,026 to €128,598
mainly Investment in fixed assets (net) (-€130,537) and Stocks and contracts (-€128,153)
- Tangible fixed assets +€49,826
up €49,826 (+39.0%), from €127,672 to €177,498
of which Furniture and vehicles: +€38,642
- Financial fixed assets +€33,248
up €33,248 (+119.8%), from €27,753 to €61,001
- Trade debts +€162,106
up €162,106 (+86.8%), from €186,795 to €348,901
- Tax, wage and social debts -€123,153
down €123,153 (-76.0%), from €161,948 to €38,794
of which Taxes: -€137,662
- Profit (loss) carried forward -€57,761
down €57,761 (-35.5%), from €162,818 to €105,057
- Other debts -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Advances received +€10,342
up €10,342 (+2217.7%), from €466 to €10,808
- Other operating charges +€304,073
up €304,073 (+3653.7%), from €8,322 to €312,395
- Gross operating margin -€129,709
down €129,709 (-19.6%), from €663,239 to €533,530
- Taxes -€121,206
down €121,206, from €120,997 to -€209
- Staff costs +€88,295
up €88,295 (+61.5%), from €143,591 to €231,886
- Depreciation +€10,312
up €10,312 (+27.8%), from €37,152 to €47,464
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 | €966,610 | €938,144 | -€28,466 | -2.9% |
| Fixed assets | 21/28 | €155,425 | €238,498 | +€83,073 | +53.4% |
| Tangible fixed assets | 22/27 | €127,672 | €177,498 | +€49,826 | +39.0% |
| Plant, machinery and equipment | 23 | €31,645 | €42,829 | +€11,184 | +35.3% |
| Furniture and vehicles | 24 | €96,026 | €134,669 | +€38,642 | +40.2% |
| Financial fixed assets | 28 | €27,753 | €61,001 | +€33,248 | +119.8% |
| Current assets | 29/58 | €811,185 | €699,646 | -€111,540 | -13.8% |
| Stocks and contracts in progress | 3 | €215,639 | €343,792 | +€128,153 | +59.4% |
| Stocks | 30/36 | €215,639 | €343,792 | +€128,153 | +59.4% |
| Amounts receivable within one year | 40/41 | €391,694 | €222,224 | -€169,471 | -43.3% |
| Trade receivables | 40 | €358,742 | €184,570 | -€174,172 | -48.6% |
| Other amounts receivable | 41 | €32,952 | €37,654 | +€4,702 | +14.3% |
| Cash at bank and in hand | 54/58 | €199,026 | €128,598 | -€70,428 | -35.4% |
| Deferred charges and accrued income | 490/1 | €4,826 | €5,032 | +€206 | +4.3% |
| Total equity and liabilities | 10/49 | €966,610 | €938,144 | -€28,466 | -2.9% |
| Equity | 10/15 | €577,402 | €519,640 | -€57,761 | -10.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €389,583 | €389,583 | = | 0.0% |
| Distributable reserves | 133 | €389,583 | €389,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,818 | €105,057 | -€57,761 | -35.5% |
| Amounts payable | 17/49 | €389,208 | €418,503 | +€29,295 | +7.5% |
| Amounts payable within one year | 42/48 | €389,208 | €418,503 | +€29,295 | +7.5% |
| Trade debts | 44 | €186,795 | €348,901 | +€162,106 | +86.8% |
| Suppliers | 440/4 | €186,795 | €348,901 | +€162,106 | +86.8% |
| Advances received on contracts in progress | 46 | €466 | €10,808 | +€10,342 | +2217.7% |
| Taxes, remuneration and social security | 45 | €161,948 | €38,794 | -€123,153 | -76.0% |
| Taxes | 450/3 | €137,662 | - | -€137,662 | |
| Remuneration and social security | 454/9 | €24,285 | €38,794 | +€14,509 | +59.7% |
| Other amounts payable | 47/48 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €143,591 | €231,886 | +€88,295 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,152 | €47,464 | +€10,312 | +27.8% |
| Other operating charges | 640/8 | €8,322 | €312,395 | +€304,073 | +3653.7% |
| Gross operating margin | 9900 | €663,239 | €533,530 | -€129,709 | -19.6% |
| Operating profit (loss) | 9901 | €474,173 | -€58,215 | -€532,389 | |
| Financial income | 75/76B | €590 | €342 | -€248 | -42.0% |
| Recurring financial income | 75 | €590 | €342 | -€248 | -42.0% |
| Financial charges | 65/66B | €949 | €98 | -€851 | -89.7% |
| Recurring financial charges | 65 | €949 | €98 | -€851 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €473,815 | -€57,971 | -€531,786 | |
| Income taxes | 67/77 | €120,997 | -€209 | -€121,206 | |
| Profit (loss) for the period | 9904 | €352,818 | -€57,761 | -€410,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €352,818 | -€57,761 | -€410,580 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.