GOFFIN DRINK SERVICES: 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.
GOFFIN DRINK SERVICES
Largest movements
- Tangible fixed assets +€98,257
up €98,257 (+385%), from €25,515 to €123,771
of which Leasing and similar rights: +€106,587
- Stocks and contracts +€70,454
up €70,454 (+31.6%), from €223,030 to €293,484
- Cash -€44,208
down €44,208 (-40.2%), from €109,958 to €65,750
mainly Investment in fixed assets (net) (-€123,397) and Contributions, distributions and other (-€100,000)
- Receivables within one year -€32,965
down €32,965 (-10.1%), from €326,354 to €293,389
of which Trade receivables: -€40,141
- Other debts +€99,830
up €99,830 (+181%), from €55,174 to €155,004
- Debts after one year +€82,837
new in 2025: €82,837
- Trade debts -€73,731
down €73,731 (-44.6%), from €165,486 to €91,755
- Reserves -€40,114
down €40,114 (-9.7%), from €414,425 to €374,311
of which Distributable reserves: -€40,114
- Current portion of long-term debt +€23,892
new in 2025: €23,892
- Gross operating margin +€115,047
up €115,047 (+39.7%), from €289,934 to €404,981
- Other operating charges +€23,374
up €23,374 (+1,271%), from €1,839 to €25,213
- Taxes +€21,949
up €21,949 (+215%), from €10,204 to €32,153
- Depreciation +€14,244
up €14,244 (+131%), from €10,896 to €25,140
- Staff costs +€14,218
up €14,218 (+5.6%), from €252,489 to €266,707
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 | €694,668 | €784,753 | +€90,085 | +13.0% |
| Fixed assets | 21/28 | €26,791 | €125,048 | +€98,257 | +367% |
| Tangible fixed assets | 22/27 | €25,515 | €123,771 | +€98,257 | +385% |
| Land and buildings | 22 | €1,371 | €938 | -€433 | -31.6% |
| Plant, machinery and equipment | 23 | €23,280 | €15,583 | -€7,698 | -33.1% |
| Furniture and vehicles | 24 | €863 | €663 | -€200 | -23.2% |
| Leasing and similar rights | 25 | - | €106,587 | +€106,587 | |
| Financial fixed assets | 28 | €1,277 | €1,277 | = | 0.0% |
| Current assets | 29/58 | €667,877 | €659,705 | -€8,172 | -1.2% |
| Stocks and contracts in progress | 3 | €223,030 | €293,484 | +€70,454 | +31.6% |
| Stocks | 30/36 | €223,030 | €293,484 | +€70,454 | +31.6% |
| Amounts receivable within one year | 40/41 | €326,354 | €293,389 | -€32,965 | -10.1% |
| Trade receivables | 40 | €204,776 | €164,634 | -€40,141 | -19.6% |
| Other amounts receivable | 41 | €121,579 | €128,755 | +€7,177 | +5.9% |
| Cash at bank and in hand | 54/58 | €109,958 | €65,750 | -€44,208 | -40.2% |
| Deferred charges and accrued income | 490/1 | €8,535 | €7,082 | -€1,453 | -17.0% |
| Total equity and liabilities | 10/49 | €694,668 | €784,753 | +€90,085 | +13.0% |
| Equity | 10/15 | €418,328 | €378,214 | -€40,114 | -9.6% |
| Contributions | 10/11 | €3,903 | €3,903 | = | 0.0% |
| Reserves | 13 | €414,425 | €374,311 | -€40,114 | -9.7% |
| Non-distributable reserves | 130/1 | €4,636 | €4,636 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,636 | €4,636 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,219 | €29,219 | = | 0.0% |
| Distributable reserves | 133 | €380,570 | €340,456 | -€40,114 | -10.5% |
| Amounts payable | 17/49 | €276,340 | €406,539 | +€130,199 | +47.1% |
| Amounts payable after more than one year | 17 | - | €82,837 | +€82,837 | |
| Financial debts | 170/4 | - | €82,837 | +€82,837 | |
| Amounts payable within one year | 42/48 | €276,301 | €323,702 | +€47,402 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | - | €23,892 | +€23,892 | |
| Trade debts | 44 | €165,486 | €91,755 | -€73,731 | -44.6% |
| Suppliers | 440/4 | €165,486 | €91,755 | -€73,731 | -44.6% |
| Taxes, remuneration and social security | 45 | €55,641 | €53,052 | -€2,589 | -4.7% |
| Taxes | 450/3 | €32,847 | €25,647 | -€7,200 | -21.9% |
| Remuneration and social security | 454/9 | €22,794 | €27,405 | +€4,611 | +20.2% |
| Other amounts payable | 47/48 | €55,174 | €155,004 | +€99,830 | +181% |
| Accrued charges and deferred income | 492/3 | €39 | - | -€39 | |
| Remuneration, social security and pensions | 62 | €252,489 | €266,707 | +€14,218 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,896 | €25,140 | +€14,244 | +131% |
| Other operating charges | 640/8 | €1,839 | €25,213 | +€23,374 | +1,271% |
| Gross operating margin | 9900 | €289,934 | €404,981 | +€115,047 | +39.7% |
| Operating profit (loss) | 9901 | €24,710 | €87,921 | +€63,211 | +256% |
| Financial income | 75/76B | €7,799 | €7,804 | +€5 | +0.1% |
| Recurring financial income | 75 | €7,799 | €7,804 | +€5 | +0.1% |
| Financial charges | 65/66B | €2,485 | €3,686 | +€1,202 | +48.4% |
| Recurring financial charges | 65 | €2,485 | €3,686 | +€1,202 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €30,025 | €92,038 | +€62,013 | +207% |
| Income taxes | 67/77 | €10,204 | €32,153 | +€21,949 | +215% |
| Profit (loss) for the period | 9904 | €19,821 | €59,886 | +€40,065 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €19,821 | €59,886 | +€40,065 | +202% |
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 23 October 2026 via checked.be.