DRINKTHATBEER: 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.
DRINKTHATBEER
Largest movements
- Stocks and contracts +€37,275
up €37,275 (+192.7%), from €19,345 to €56,620
- Tangible fixed assets -€10,061
down €10,061 (-11.1%), from €90,849 to €80,788
of which Land and buildings: -€6,833
- Intangible fixed assets -€5,000
down €5,000 (-11.2%), from €44,575 to €39,575
- Profit (loss) carried forward +€29,556
up €29,556, from -€20,208 to €9,347
- Debts after one year -€27,131
down €27,131 (-31.0%), from €87,599 to €60,467
- Trade debts +€11,647
up €11,647 (+133.9%), from €8,698 to €20,345
- Tax, wage and social debts +€6,129
up €6,129 (+45.0%), from €13,606 to €19,735
of which Remuneration and social security: +€3,879
- Gross operating margin +€83,845
up €83,845 (+160.6%), from €52,195 to €136,039
- Staff costs +€24,046
up €24,046 (+46.1%), from €52,117 to €76,163
- Depreciation +€3,122
up €3,122 (+16.3%), from €19,118 to €22,240
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 | €225,767 | €246,622 | +€20,854 | +9.2% |
| Fixed assets | 21/28 | €166,224 | €151,163 | -€15,061 | -9.1% |
| Intangible fixed assets | 21 | €44,575 | €39,575 | -€5,000 | -11.2% |
| Tangible fixed assets | 22/27 | €90,849 | €80,788 | -€10,061 | -11.1% |
| Land and buildings | 22 | €60,765 | €53,932 | -€6,833 | -11.2% |
| Plant, machinery and equipment | 23 | €12,445 | €9,439 | -€3,005 | -24.1% |
| Furniture and vehicles | 24 | €17,639 | €17,416 | -€223 | -1.3% |
| Financial fixed assets | 28 | €30,800 | €30,800 | = | 0.0% |
| Current assets | 29/58 | €59,543 | €95,459 | +€35,915 | +60.3% |
| Stocks and contracts in progress | 3 | €19,345 | €56,620 | +€37,275 | +192.7% |
| Stocks | 30/36 | €19,345 | €56,620 | +€37,275 | +192.7% |
| Amounts receivable within one year | 40/41 | €15,723 | €15,457 | -€266 | -1.7% |
| Trade receivables | 40 | €15,723 | €15,457 | -€266 | -1.7% |
| Cash at bank and in hand | 54/58 | €23,144 | €21,510 | -€1,634 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,332 | €1,872 | +€540 | +40.5% |
| Total equity and liabilities | 10/49 | €225,767 | €246,622 | +€20,854 | +9.2% |
| Equity | 10/15 | €53,792 | €83,347 | +€29,556 | +54.9% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,208 | €9,347 | +€29,556 | |
| Amounts payable | 17/49 | €171,976 | €163,274 | -€8,701 | -5.1% |
| Amounts payable after more than one year | 17 | €87,599 | €60,467 | -€27,131 | -31.0% |
| Financial debts | 170/4 | €87,599 | €60,467 | -€27,131 | -31.0% |
| Amounts payable within one year | 42/48 | €84,377 | €102,807 | +€18,430 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €25,975 | €27,131 | +€1,157 | +4.5% |
| Financial debts | 43 | €535 | €32 | -€503 | -94.1% |
| Credit institutions | 430/8 | €535 | €32 | -€503 | -94.1% |
| Trade debts | 44 | €8,698 | €20,345 | +€11,647 | +133.9% |
| Suppliers | 440/4 | €8,698 | €20,345 | +€11,647 | +133.9% |
| Taxes, remuneration and social security | 45 | €13,606 | €19,735 | +€6,129 | +45.0% |
| Taxes | 450/3 | €2,906 | €5,156 | +€2,250 | +77.4% |
| Remuneration and social security | 454/9 | €10,700 | €14,579 | +€3,879 | +36.3% |
| Other amounts payable | 47/48 | €35,564 | €35,564 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €52,117 | €76,163 | +€24,046 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,118 | €22,240 | +€3,122 | +16.3% |
| Other operating charges | 640/8 | €907 | €1,472 | +€565 | +62.3% |
| Gross operating margin | 9900 | €52,195 | €136,039 | +€83,845 | +160.6% |
| Operating profit (loss) | 9901 | -€19,948 | €36,164 | +€56,112 | |
| Financial income | 75/76B | €3 | €192 | +€188 | +5942.0% |
| Recurring financial income | 75 | €3 | €192 | +€188 | +5942.0% |
| Financial charges | 65/66B | €7,789 | €6,505 | -€1,284 | -16.5% |
| Recurring financial charges | 65 | €7,789 | €6,505 | -€1,284 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,734 | €29,851 | +€57,585 | |
| Income taxes | 67/77 | - | €295 | +€295 | |
| Profit (loss) for the period | 9904 | -€27,734 | €29,556 | +€57,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,734 | €29,556 | +€57,290 |
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 12 October 2026 via checked.be.