Drinkshop Merksplas: what changed
Drinkshop Merksplas
Largest movements
- Tangible fixed assets -€19,093
down €19,093 (-24.1%), from €79,122 to €60,030
of which Furniture and vehicles: -€12,460
- Cash -€15,719
down €15,719 (-27.5%), from €57,238 to €41,519
mainly Debts after one year (-€15,966) and Contributions, distributions and other (-€10,664)
- Receivables within one year +€9,666
up €9,666 (+41.4%), from €23,347 to €33,013
of which Trade receivables: +€5,684
- Debts after one year -€15,966
down €15,966 (-40.6%), from €39,289 to €23,323
- Reserves -€9,458
down €9,458 (-5.6%), from €167,666 to €158,208
of which Distributable reserves: -€9,458
- Tax, wage and social debts +€7,020
up €7,020 (+174%), from €4,023 to €11,043
of which Remuneration and social security: +€5,821
- Gross operating margin -€18,011
down €18,011 (-26.4%), from €68,207 to €50,196
- Taxes -€5,930
down €5,930 (-74.3%), from €7,977 to €2,047
- Staff costs +€2,057
up €2,057 (+26.3%), from €7,814 to €9,871
- Other operating charges +€1,810
up €1,810 (+129%), from €1,398 to €3,208
- Financial charges -€1,052
down €1,052 (-6.4%), from €16,548 to €15,496
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,304 | €457,941 | -€21,364 | -4.5% |
| Fixed assets | 21/28 | €152,595 | €133,503 | -€19,093 | -12.5% |
| Tangible fixed assets | 22/27 | €79,122 | €60,030 | -€19,093 | -24.1% |
| Plant, machinery and equipment | 23 | €33,527 | €26,895 | -€6,632 | -19.8% |
| Furniture and vehicles | 24 | €45,595 | €33,135 | -€12,460 | -27.3% |
| Financial fixed assets | 28 | €73,473 | €73,473 | = | 0.0% |
| Current assets | 29/58 | €326,709 | €324,438 | -€2,271 | -0.7% |
| Stocks and contracts in progress | 3 | €246,123 | €249,905 | +€3,782 | +1.5% |
| Stocks | 30/36 | €246,123 | €249,905 | +€3,782 | +1.5% |
| Amounts receivable within one year | 40/41 | €23,347 | €33,013 | +€9,666 | +41.4% |
| Trade receivables | 40 | €11,598 | €17,282 | +€5,684 | +49.0% |
| Other amounts receivable | 41 | €11,749 | €15,731 | +€3,982 | +33.9% |
| Cash at bank and in hand | 54/58 | €57,238 | €41,519 | -€15,719 | -27.5% |
| Total equity and liabilities | 10/49 | €479,304 | €457,941 | -€21,364 | -4.5% |
| Equity | 10/15 | €186,258 | €176,800 | -€9,458 | -5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €167,666 | €158,208 | -€9,458 | -5.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €165,807 | €156,349 | -€9,458 | -5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €293,046 | €281,141 | -€11,905 | -4.1% |
| Amounts payable after more than one year | 17 | €39,289 | €23,323 | -€15,966 | -40.6% |
| Financial debts | 170/4 | €39,289 | €23,323 | -€15,966 | -40.6% |
| Amounts payable within one year | 42/48 | €253,757 | €257,818 | +€4,060 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €15,703 | €15,966 | +€262 | +1.7% |
| Financial debts | 43 | €152,055 | €152,021 | -€34 | 0.0% |
| Credit institutions | 430/8 | €152,055 | €152,021 | -€34 | 0.0% |
| Trade debts | 44 | €81,871 | €78,683 | -€3,187 | -3.9% |
| Suppliers | 440/4 | €81,871 | €78,683 | -€3,187 | -3.9% |
| Taxes, remuneration and social security | 45 | €4,023 | €11,043 | +€7,020 | +174% |
| Taxes | 450/3 | €3,409 | €4,609 | +€1,199 | +35.2% |
| Remuneration and social security | 454/9 | €614 | €6,434 | +€5,821 | +949% |
| Other amounts payable | 47/48 | €105 | €105 | = | 0.0% |
| Non-recurring operating income | 76A | €20,633 | €0 | -€20,633 | -100% |
| Remuneration, social security and pensions | 62 | €7,814 | €9,871 | +€2,057 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,117 | €19,093 | -€1,025 | -5.1% |
| Other operating charges | 640/8 | €1,398 | €3,208 | +€1,810 | +129% |
| Gross operating margin | 9900 | €68,207 | €50,196 | -€18,011 | -26.4% |
| Operating profit (loss) | 9901 | €38,878 | €18,025 | -€20,853 | -53.6% |
| Financial income | 75/76B | €101 | €723 | +€621 | +613% |
| Recurring financial income | 75 | €101 | €723 | +€621 | +613% |
| Financial charges | 65/66B | €16,548 | €15,496 | -€1,052 | -6.4% |
| Recurring financial charges | 65 | €16,548 | €15,496 | -€1,052 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €22,431 | €3,252 | -€19,179 | -85.5% |
| Income taxes | 67/77 | €7,977 | €2,047 | -€5,930 | -74.3% |
| Profit (loss) for the period | 9904 | €14,454 | €1,205 | -€13,249 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,454 | €1,205 | -€13,249 | -91.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.