GAMACO DRINK SYSTEMS: 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.
GAMACO DRINK SYSTEMS
Largest movements
- Tangible fixed assets -€19,336
down €19,336 (-9.3%), from €208,412 to €189,076
of which Land and buildings: -€21,295
- Receivables within one year -€13,732
down €13,732 (-28.7%), from €47,886 to €34,154
- Cash +€10,235
up €10,235 (+567.2%), from €1,804 to €12,039
mainly Depreciation (+€21,663) and Receivables within one year (+€13,732)
- Debts after one year -€25,447
down €25,447 (-11.4%), from €223,262 to €197,815
- Contributions -€7,420
down €7,420 (-10.7%), from €69,220 to €61,800
- Reserves +€7,420
new in 2025: €7,420
- Profit (loss) carried forward +€7,099
up €7,099 (+10.3%), from -€68,624 to -€61,525
- Gross operating margin -€10,698
down €10,698 (-23.3%), from €45,844 to €35,146
- Depreciation -€2,121
down €2,121 (-8.9%), from €23,783 to €21,663
- Financial charges -€623
down €623 (-9.1%), from €6,844 to €6,221
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 | €258,923 | €237,170 | -€21,753 | -8.4% |
| Fixed assets | 21/28 | €208,412 | €190,448 | -€17,964 | -8.6% |
| Tangible fixed assets | 22/27 | €208,412 | €189,076 | -€19,336 | -9.3% |
| Land and buildings | 22 | €208,241 | €186,946 | -€21,295 | -10.2% |
| Plant, machinery and equipment | 23 | - | €481 | +€481 | |
| Furniture and vehicles | 24 | €171 | €1,650 | +€1,478 | +862.2% |
| Financial fixed assets | 28 | - | €1,372 | +€1,372 | |
| Current assets | 29/58 | €50,511 | €46,722 | -€3,789 | -7.5% |
| Stocks and contracts in progress | 3 | €480 | €480 | = | 0.0% |
| Stocks | 30/36 | €480 | €480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,886 | €34,154 | -€13,732 | -28.7% |
| Trade receivables | 40 | €47,886 | €34,154 | -€13,732 | -28.7% |
| Cash at bank and in hand | 54/58 | €1,804 | €12,039 | +€10,235 | +567.2% |
| Deferred charges and accrued income | 490/1 | €341 | €50 | -€292 | -85.5% |
| Total equity and liabilities | 10/49 | €258,923 | €237,170 | -€21,753 | -8.4% |
| Equity | 10/15 | €596 | €7,695 | +€7,099 | +1191.4% |
| Contributions | 10/11 | €69,220 | €61,800 | -€7,420 | -10.7% |
| Reserves | 13 | - | €7,420 | +€7,420 | |
| Non-distributable reserves | 130/1 | - | €7,420 | +€7,420 | |
| Reserves not available under the articles | 1311 | - | €7,420 | +€7,420 | |
| Profit (loss) carried forward | 14 | -€68,624 | -€61,525 | +€7,099 | +10.3% |
| Amounts payable | 17/49 | €258,327 | €229,475 | -€28,852 | -11.2% |
| Amounts payable after more than one year | 17 | €223,262 | €197,815 | -€25,447 | -11.4% |
| Financial debts | 170/4 | €223,262 | €197,815 | -€25,447 | -11.4% |
| Amounts payable within one year | 42/48 | €35,065 | €31,660 | -€3,406 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,873 | €25,447 | -€426 | -1.6% |
| Trade debts | 44 | €1,354 | €1,260 | -€94 | -6.9% |
| Suppliers | 440/4 | €1,354 | €1,260 | -€94 | -6.9% |
| Taxes, remuneration and social security | 45 | €5,263 | €3,710 | -€1,553 | -29.5% |
| Taxes | 450/3 | €5,263 | €3,710 | -€1,553 | -29.5% |
| Other amounts payable | 47/48 | €2,575 | €1,242 | -€1,333 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,783 | €21,663 | -€2,121 | -8.9% |
| Other operating charges | 640/8 | €249 | €167 | -€81 | -32.8% |
| Gross operating margin | 9900 | €45,844 | €35,146 | -€10,698 | -23.3% |
| Operating profit (loss) | 9901 | €21,812 | €13,316 | -€8,496 | -39.0% |
| Financial charges | 65/66B | €6,844 | €6,221 | -€623 | -9.1% |
| Recurring financial charges | 65 | €6,844 | €6,221 | -€623 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €14,968 | €7,095 | -€7,873 | -52.6% |
| Profit (loss) for the period | 9904 | €14,968 | €7,095 | -€7,873 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,968 | €7,095 | -€7,873 | -52.6% |
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.