EXOTIC 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.
EXOTIC DRINKS
Largest movements
- Stocks and contracts -€48,573
down €48,573 (-46.3%), from €105,011 to €56,438
- Cash +€10,504
up €10,504 (+1658.1%), from €633 to €11,137
mainly Stocks and contracts (+€48,573) and Debts after one year (+€30,430)
- Receivables within one year +€5,807
up €5,807 (+160.2%), from €3,625 to €9,432
of which Trade receivables: +€7,834
- Financial fixed assets +€2,220
up €2,220 (+74.0%), from €3,000 to €5,220
- Tangible fixed assets -€1,684
down €1,684 (-70.6%), from €2,385 to €702
of which Plant, machinery and equipment: -€1,450
- Contributions -€30,430
down €30,430 (-60.3%), from €50,430 to €20,000
- Debts after one year +€30,430
new in 2025: €30,430
- Profit (loss) carried forward -€19,778
down €19,778 (-87.5%), from €22,603 to €2,824
- Trade debts -€18,212
down €18,212 (-55.0%), from €33,140 to €14,928
- Other debts +€8,939
up €8,939 (+1788.1%), from €500 to €9,439
- Turnover +€73,333
up €73,333 (+40.3%), from €181,933 to €255,265
- Purchases and services +€40,253
up €40,253 (+18.3%), from €219,746 to €259,999
- Gross operating margin +€32,164
up €32,164, from -€30,068 to €2,096
- Staff costs +€15,563
new in 2025: €15,563
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 | €115,078 | €82,929 | -€32,150 | -27.9% |
| Fixed assets | 21/28 | €5,385 | €5,922 | +€536 | +10.0% |
| Tangible fixed assets | 22/27 | €2,385 | €702 | -€1,684 | -70.6% |
| Plant, machinery and equipment | 23 | €1,804 | €354 | -€1,450 | -80.4% |
| Furniture and vehicles | 24 | €581 | €348 | -€234 | -40.2% |
| Financial fixed assets | 28 | €3,000 | €5,220 | +€2,220 | +74.0% |
| Current assets | 29/58 | €109,693 | €77,007 | -€32,686 | -29.8% |
| Stocks and contracts in progress | 3 | €105,011 | €56,438 | -€48,573 | -46.3% |
| Stocks | 30/36 | €105,011 | €56,438 | -€48,573 | -46.3% |
| Amounts receivable within one year | 40/41 | €3,625 | €9,432 | +€5,807 | +160.2% |
| Trade receivables | 40 | €1,598 | €9,432 | +€7,834 | +490.4% |
| Other amounts receivable | 41 | €2,027 | - | -€2,027 | |
| Cash at bank and in hand | 54/58 | €633 | €11,137 | +€10,504 | +1658.1% |
| Deferred charges and accrued income | 490/1 | €424 | - | -€424 | |
| Total equity and liabilities | 10/49 | €115,078 | €82,929 | -€32,150 | -27.9% |
| Equity | 10/15 | €73,033 | €22,824 | -€50,208 | -68.7% |
| Contributions | 10/11 | €50,430 | €20,000 | -€30,430 | -60.3% |
| Profit (loss) carried forward | 14 | €22,603 | €2,824 | -€19,778 | -87.5% |
| Amounts payable | 17/49 | €42,045 | €60,104 | +€18,059 | +43.0% |
| Amounts payable after more than one year | 17 | - | €30,430 | +€30,430 | |
| Other amounts payable | 178/9 | - | €30,430 | +€30,430 | |
| Amounts payable within one year | 42/48 | €42,045 | €29,674 | -€12,371 | -29.4% |
| Trade debts | 44 | €33,140 | €14,928 | -€18,212 | -55.0% |
| Suppliers | 440/4 | €33,140 | €14,928 | -€18,212 | -55.0% |
| Taxes, remuneration and social security | 45 | €8,405 | €5,307 | -€3,098 | -36.9% |
| Taxes | 450/3 | €8,405 | €3,378 | -€5,027 | -59.8% |
| Remuneration and social security | 454/9 | - | €1,929 | +€1,929 | |
| Other amounts payable | 47/48 | €500 | €9,439 | +€8,939 | +1788.1% |
| Turnover | 70 | €181,933 | €255,265 | +€73,333 | +40.3% |
| Non-recurring operating income | 76A | €4,825 | - | -€4,825 | |
| Goods, raw materials, services and sundry goods | 60/61 | €219,746 | €259,999 | +€40,253 | +18.3% |
| Remuneration, social security and pensions | 62 | - | €15,563 | +€15,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €1,684 | -€10 | -0.6% |
| Other operating charges | 640/8 | €2,241 | €2,847 | +€606 | +27.1% |
| Gross operating margin | 9900 | -€30,068 | €2,096 | +€32,164 | |
| Operating profit (loss) | 9901 | -€34,002 | -€17,998 | +€16,004 | +47.1% |
| Financial income | 75/76B | - | €480 | +€480 | |
| Recurring financial income | 75 | - | €480 | +€480 | |
| Financial charges | 65/66B | €386 | €1,899 | +€1,513 | +391.5% |
| Recurring financial charges | 65 | €386 | €1,899 | +€1,513 | +391.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,388 | -€19,417 | +€14,971 | +43.5% |
| Income taxes | 67/77 | -€35 | €362 | +€396 | |
| Profit (loss) for the period | 9904 | -€34,353 | -€19,778 | +€14,575 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,353 | -€19,778 | +€14,575 | +42.4% |
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 7 October 2026 via checked.be.