DRINKSERVICE ERLINGEN: 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.
DRINKSERVICE ERLINGEN
Largest movements
- Deferred charges and accrued income -€64,068
no longer reported in 2025 (was €64,068)
- Stocks and contracts +€58,489
up €58,489 (+24.0%), from €243,662 to €302,151
- Tangible fixed assets +€42,677
up €42,677 (+89.3%), from €47,803 to €90,480
of which Furniture and vehicles: +€26,138
- Cash -€11,409
down €11,409 (-10.4%), from €109,248 to €97,838
mainly Investment in fixed assets (net) (-€60,794) and Stocks and contracts (-€58,489)
- Accrued charges and deferred income +€63,453
up €63,453 (+230%), from €27,597 to €91,051
- Other debts -€46,799
down €46,799 (-78.8%), from €59,398 to €12,599
- Trade debts +€31,460
up €31,460 (+46.8%), from €67,266 to €98,726
- Current portion of long-term debt -€25,105
no longer reported in 2025 (was €25,105)
- Reserves +€19,000
up €19,000 (+7.6%), from €250,332 to €269,332
of which Distributable reserves: +€19,000
- Staff costs +€23,518
up €23,518 (+30.2%), from €77,879 to €101,397
- Gross operating margin +€20,034
up €20,034 (+16.1%), from €124,620 to €144,654
- Depreciation +€8,358
up €8,358 (+85.7%), from €9,758 to €18,116
- Financial charges -€6,349
down €6,349 (-56.9%), from €11,166 to €4,817
- Other operating charges -€1,820
down €1,820 (-68.3%), from €2,663 to €844
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 | €475,592 | €503,609 | +€28,017 | +5.9% |
| Fixed assets | 21/28 | €55,240 | €97,917 | +€42,677 | +77.3% |
| Tangible fixed assets | 22/27 | €47,803 | €90,480 | +€42,677 | +89.3% |
| Land and buildings | 22 | €1,671 | €20,580 | +€18,910 | +1,132% |
| Plant, machinery and equipment | 23 | €12,028 | €9,658 | -€2,370 | -19.7% |
| Furniture and vehicles | 24 | €34,105 | €60,242 | +€26,138 | +76.6% |
| Financial fixed assets | 28 | €7,437 | €7,437 | = | 0.0% |
| Current assets | 29/58 | €420,352 | €405,691 | -€14,660 | -3.5% |
| Stocks and contracts in progress | 3 | €243,662 | €302,151 | +€58,489 | +24.0% |
| Stocks | 30/36 | €243,662 | €302,151 | +€58,489 | +24.0% |
| Amounts receivable within one year | 40/41 | €3,375 | €5,702 | +€2,328 | +69.0% |
| Trade receivables | 40 | €3,375 | €2,546 | -€829 | -24.6% |
| Other amounts receivable | 41 | - | €3,157 | +€3,157 | |
| Cash at bank and in hand | 54/58 | €109,248 | €97,838 | -€11,409 | -10.4% |
| Deferred charges and accrued income | 490/1 | €64,068 | - | -€64,068 | |
| Total equity and liabilities | 10/49 | €475,592 | €503,609 | +€28,017 | +5.9% |
| Equity | 10/15 | €267,980 | €287,469 | +€19,489 | +7.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €250,332 | €269,332 | +€19,000 | +7.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €248,332 | €267,332 | +€19,000 | +7.7% |
| Profit (loss) carried forward | 14 | €7,648 | €8,137 | +€489 | +6.4% |
| Amounts payable | 17/49 | €207,612 | €216,139 | +€8,527 | +4.1% |
| Amounts payable after more than one year | 17 | €12,487 | - | -€12,487 | |
| Financial debts | 170/4 | €12,487 | - | -€12,487 | |
| Amounts payable within one year | 42/48 | €167,527 | €125,089 | -€42,439 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €25,105 | - | -€25,105 | |
| Trade debts | 44 | €67,266 | €98,726 | +€31,460 | +46.8% |
| Suppliers | 440/4 | €67,266 | €98,726 | +€31,460 | +46.8% |
| Taxes, remuneration and social security | 45 | €15,759 | €13,763 | -€1,995 | -12.7% |
| Taxes | 450/3 | €15,759 | - | -€15,759 | |
| Remuneration and social security | 454/9 | - | €13,763 | +€13,763 | |
| Other amounts payable | 47/48 | €59,398 | €12,599 | -€46,799 | -78.8% |
| Accrued charges and deferred income | 492/3 | €27,597 | €91,051 | +€63,453 | +230% |
| Remuneration, social security and pensions | 62 | €77,879 | €101,397 | +€23,518 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,758 | €18,116 | +€8,358 | +85.7% |
| Other operating charges | 640/8 | €2,663 | €844 | -€1,820 | -68.3% |
| Gross operating margin | 9900 | €124,620 | €144,654 | +€20,034 | +16.1% |
| Operating profit (loss) | 9901 | €34,319 | €24,297 | -€10,022 | -29.2% |
| Financial income | 75/76B | €8 | €10 | +€2 | +22.6% |
| Recurring financial income | 75 | €8 | €10 | +€2 | +22.6% |
| Financial charges | 65/66B | €11,166 | €4,817 | -€6,349 | -56.9% |
| Recurring financial charges | 65 | €11,166 | €4,817 | -€6,349 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €23,161 | €19,489 | -€3,672 | -15.9% |
| Profit (loss) for the period | 9904 | €23,161 | €19,489 | -€3,672 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,161 | €19,489 | -€3,672 | -15.9% |
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 23 October 2026 via checked.be.