Eurodrinks: 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.
Eurodrinks
Largest movements
- Receivables within one year +€13,183
up €13,183 (+42.8%), from €30,819 to €44,002
of which Trade receivables: +€12,524
- Stocks and contracts +€12,481
up €12,481 (+28.2%), from €44,336 to €56,817
- Tangible fixed assets -€8,071
down €8,071 (-7.4%), from €109,116 to €101,046
- Cash -€5,599
down €5,599 (-10.8%), from €51,792 to €46,193
mainly Receivables within one year (-€13,183) and Stocks and contracts (-€12,481)
- Trade debts +€5,348
up €5,348 (+40.6%), from €13,185 to €18,534
- Other debts +€3,370
up €3,370 (+12.5%), from €26,940 to €30,310
- Gross operating margin +€4,313
up €4,313 (+33.6%), from €12,825 to €17,137
- Other operating charges +€1,025
up €1,025 (+20.2%), from €5,084 to €6,109
- Depreciation +€1,013
up €1,013 (+14.3%), from €7,058 to €8,071
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 | €241,443 | €252,116 | +€10,673 | +4.4% |
| Fixed assets | 21/28 | €113,174 | €105,104 | -€8,071 | -7.1% |
| Tangible fixed assets | 22/27 | €109,116 | €101,046 | -€8,071 | -7.4% |
| Land and buildings | 22 | €99,659 | €95,647 | -€4,012 | -4.0% |
| Plant, machinery and equipment | 23 | €4,555 | €2,903 | -€1,652 | -36.3% |
| Furniture and vehicles | 24 | €4,902 | €2,496 | -€2,407 | -49.1% |
| Financial fixed assets | 28 | €4,058 | €4,058 | = | 0.0% |
| Current assets | 29/58 | €128,268 | €147,012 | +€18,744 | +14.6% |
| Stocks and contracts in progress | 3 | €44,336 | €56,817 | +€12,481 | +28.2% |
| Stocks | 30/36 | €44,336 | €56,817 | +€12,481 | +28.2% |
| Amounts receivable within one year | 40/41 | €30,819 | €44,002 | +€13,183 | +42.8% |
| Trade receivables | 40 | €15,156 | €27,680 | +€12,524 | +82.6% |
| Other amounts receivable | 41 | €15,662 | €16,322 | +€659 | +4.2% |
| Cash at bank and in hand | 54/58 | €51,792 | €46,193 | -€5,599 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,322 | - | -€1,322 | |
| Total equity and liabilities | 10/49 | €241,443 | €252,116 | +€10,673 | +4.4% |
| Equity | 10/15 | €201,317 | €203,272 | +€1,955 | +1.0% |
| Contributions | 10/11 | €347,051 | €347,051 | = | 0.0% |
| Reserves | 13 | €26,673 | €26,673 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €25,186 | €25,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,407 | -€170,452 | +€1,955 | +1.1% |
| Amounts payable | 17/49 | €40,125 | €48,844 | +€8,719 | +21.7% |
| Amounts payable within one year | 42/48 | €40,125 | €48,844 | +€8,719 | +21.7% |
| Trade debts | 44 | €13,185 | €18,534 | +€5,348 | +40.6% |
| Suppliers | 440/4 | €13,185 | €18,534 | +€5,348 | +40.6% |
| Other amounts payable | 47/48 | €26,940 | €30,310 | +€3,370 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,058 | €8,071 | +€1,013 | +14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50 | - | -€50 | |
| Other operating charges | 640/8 | €5,084 | €6,109 | +€1,025 | +20.2% |
| Gross operating margin | 9900 | €12,825 | €17,137 | +€4,313 | +33.6% |
| Operating profit (loss) | 9901 | €633 | €2,957 | +€2,325 | +368% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,004 | €1,003 | -€2 | -0.2% |
| Recurring financial charges | 65 | €1,004 | €1,003 | -€2 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€372 | €1,955 | +€2,327 | |
| Profit (loss) for the period | 9904 | -€372 | €1,955 | +€2,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€372 | €1,955 | +€2,327 |
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 31 October 2026 via checked.be.