Flexit 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.
Flexit Drinks
Largest movements
- Intangible fixed assets -€61,800
down €61,800 (-17.1%), from €360,414 to €298,614
- Financial fixed assets +€25,000
up €25,000 (+6.9%), from €362,300 to €387,300
- Tangible fixed assets -€21,909
down €21,909 (-40.6%), from €53,934 to €32,025
- Other debts +€116,358
up €116,358 (+16.8%), from €693,350 to €809,708
- Debts after one year -€110,045
down €110,045 (-37.0%), from €297,611 to €187,566
- Profit (loss) carried forward -€98,049
down €98,049 (-28.4%), from -€344,767 to -€442,816
- Trade debts +€14,756
up €14,756 (+310.4%), from €4,754 to €19,510
- Financial income +€24,500
new in 2025: €24,500
- Financial charges +€5,987
up €5,987 (+33.4%), from €17,908 to €23,895
- Staff costs -€5,985
no longer reported in 2025 (was €5,985)
- Gross operating margin -€5,787
down €5,787 (-75.4%), from -€7,674 to -€13,461
- Other operating charges +€560
up €560 (+60.5%), from €925 to €1,485
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 | €919,529 | €847,797 | -€71,732 | -7.8% |
| Fixed assets | 21/28 | €776,648 | €717,939 | -€58,709 | -7.6% |
| Intangible fixed assets | 21 | €360,414 | €298,614 | -€61,800 | -17.1% |
| Tangible fixed assets | 22/27 | €53,934 | €32,025 | -€21,909 | -40.6% |
| Plant, machinery and equipment | 23 | €53,934 | €32,025 | -€21,909 | -40.6% |
| Financial fixed assets | 28 | €362,300 | €387,300 | +€25,000 | +6.9% |
| Current assets | 29/58 | €142,881 | €129,858 | -€13,023 | -9.1% |
| Stocks and contracts in progress | 3 | €45,807 | €46,651 | +€844 | +1.8% |
| Stocks | 30/36 | €45,807 | €46,651 | +€844 | +1.8% |
| Amounts receivable within one year | 40/41 | €88,169 | €83,207 | -€4,962 | -5.6% |
| Trade receivables | 40 | €68,786 | €66,604 | -€2,182 | -3.2% |
| Other amounts receivable | 41 | €19,383 | €16,603 | -€2,780 | -14.3% |
| Cash at bank and in hand | 54/58 | €8,905 | - | -€8,905 | |
| Total equity and liabilities | 10/49 | €919,529 | €847,797 | -€71,732 | -7.8% |
| Equity | 10/15 | -€234,767 | -€332,816 | -€98,049 | -41.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,767 | -€442,816 | -€98,049 | -28.4% |
| Amounts payable | 17/49 | €1,154,296 | €1,180,613 | +€26,317 | +2.3% |
| Amounts payable after more than one year | 17 | €297,611 | €187,566 | -€110,045 | -37.0% |
| Financial debts | 170/4 | €297,611 | €187,566 | -€110,045 | -37.0% |
| Amounts payable within one year | 42/48 | €856,685 | €993,047 | +€136,362 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €108,212 | €113,704 | +€5,492 | +5.1% |
| Financial debts | 43 | €50,000 | €50,125 | +€125 | +0.3% |
| Credit institutions | 430/8 | €50,000 | €50,125 | +€125 | +0.3% |
| Trade debts | 44 | €4,754 | €19,510 | +€14,756 | +310.4% |
| Suppliers | 440/4 | €4,754 | €19,510 | +€14,756 | +310.4% |
| Taxes, remuneration and social security | 45 | €369 | - | -€369 | |
| Taxes | 450/3 | €369 | - | -€369 | |
| Other amounts payable | 47/48 | €693,350 | €809,708 | +€116,358 | +16.8% |
| Remuneration, social security and pensions | 62 | €5,985 | - | -€5,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,513 | €83,207 | -€306 | -0.4% |
| Other operating charges | 640/8 | €925 | €1,485 | +€560 | +60.5% |
| Non-recurring operating charges | 66A | - | €501 | +€501 | |
| Gross operating margin | 9900 | -€7,674 | -€13,461 | -€5,787 | -75.4% |
| Operating profit (loss) | 9901 | -€98,097 | -€98,654 | -€557 | -0.6% |
| Financial income | 75/76B | - | €24,500 | +€24,500 | |
| Recurring financial income | 75 | - | €24,500 | +€24,500 | |
| Financial charges | 65/66B | €17,908 | €23,895 | +€5,987 | +33.4% |
| Recurring financial charges | 65 | €17,908 | €23,895 | +€5,987 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€116,005 | -€98,049 | +€17,956 | +15.5% |
| Profit (loss) for the period | 9904 | -€116,005 | -€98,049 | +€17,956 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€116,005 | -€98,049 | +€17,956 | +15.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.