ELITE DRINKS: what changed
Two fiscal 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.
ELITE DRINKS
Largest movements
- Intangible fixed assets -€1,760
down €1,760 (-37.5%), from €4,695 to €2,935
- Receivables within one year -€397
down €397 (-5.2%), from €7,644 to €7,247
of which Other amounts receivable: -€397
- Formation expenses -€229
down €229 (-71.7%), from €319 to €90
- Profit (loss) carried forward -€2,410
down €2,410 (-4.6%), from -€52,665 to -€55,075
- Trade debts +€329
up €329 (+141.2%), from €233 to €562
- Other debts -€207
down €207 (-0.4%), from €55,018 to €54,812
- Gross operating margin +€6,306
up €6,306, from -€5,824 to €482
- Financial charges -€545
down €545 (-82.2%), from €663 to €118
- Other operating charges +€397
up €397 (+102.5%), from €387 to €784
- Purchases and services +€300
new in 2025: €300
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 | €12,772 | €10,373 | -€2,399 | -18.8% |
| Formation expenses | 20 | €319 | €90 | -€229 | -71.7% |
| Fixed assets | 21/28 | €4,695 | €2,935 | -€1,760 | -37.5% |
| Intangible fixed assets | 21 | €4,695 | €2,935 | -€1,760 | -37.5% |
| Current assets | 29/58 | €7,757 | €7,348 | -€410 | -5.3% |
| Stocks and contracts in progress | 3 | €101 | €101 | = | 0.0% |
| Stocks | 30/36 | €101 | €101 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,644 | €7,247 | -€397 | -5.2% |
| Trade receivables | 40 | €6,989 | €6,989 | = | 0.0% |
| Other amounts receivable | 41 | €655 | €258 | -€397 | -60.6% |
| Cash at bank and in hand | 54/58 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €12,772 | €10,373 | -€2,399 | -18.8% |
| Equity | 10/15 | -€42,665 | -€45,075 | -€2,410 | -5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,665 | -€55,075 | -€2,410 | -4.6% |
| Amounts payable | 17/49 | €55,437 | €55,448 | +€11 | 0.0% |
| Amounts payable within one year | 42/48 | €55,377 | €55,448 | +€71 | +0.1% |
| Financial debts | 43 | - | €74 | +€74 | |
| Other loans | 439 | - | €74 | +€74 | |
| Trade debts | 44 | €233 | €562 | +€329 | +141.2% |
| Suppliers | 440/4 | €233 | €562 | +€329 | +141.2% |
| Taxes, remuneration and social security | 45 | €125 | €0 | -€125 | -100.0% |
| Taxes | 450/3 | €125 | - | -€125 | |
| Other amounts payable | 47/48 | €55,018 | €54,812 | -€207 | -0.4% |
| Accrued charges and deferred income | 492/3 | €60 | €0 | -€60 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €1,989 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €784 | +€397 | +102.5% |
| Non-recurring operating charges | 66A | €445 | - | -€445 | |
| Gross operating margin | 9900 | -€5,824 | €482 | +€6,306 | |
| Operating profit (loss) | 9901 | -€8,645 | -€2,292 | +€6,354 | +73.5% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €663 | €118 | -€545 | -82.2% |
| Recurring financial charges | 65 | €663 | €118 | -€545 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,289 | -€2,410 | +€6,879 | +74.1% |
| Profit (loss) for the period | 9904 | -€9,289 | -€2,410 | +€6,879 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,289 | -€2,410 | +€6,879 | +74.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.