GS Drankenhandel: 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.
GS Drankenhandel
Largest movements
- Stocks and contracts +€36,510
new in 2025: €36,510
- Receivables within one year -€19,488
down €19,488 (-43.1%), from €45,196 to €25,708
of which Trade receivables: -€43,001
- Tangible fixed assets +€10,372
new in 2025: €10,372
of which Furniture and vehicles: +€9,304
- Financial fixed assets +€9,000
new in 2025: €9,000
- Deferred charges and accrued income +€1,134
up €1,134 (+41.2%), from €2,751 to €3,885
- Debts after one year +€24,255
new in 2025: €24,255
- Current portion of long-term debt +€16,953
new in 2025: €16,953
- Profit (loss) carried forward -€16,810
down €16,810 (-88.9%), from €18,900 to €2,090
- Short-term financial debts +€7,778
new in 2025: €7,778
- Trade debts +€4,679
up €4,679 (+148%), from €3,162 to €7,841
- Gross operating margin -€34,967
down €34,967, from €24,855 to -€10,112
- Taxes -€4,725
down €4,725 (-100%), from €4,725 to €0
- Depreciation +€2,970
up €2,970 (+253%), from €1,175 to €4,145
- Financial charges +€2,245
up €2,245 (+4,111%), from €55 to €2,300
- Other operating charges +€254
new in 2025: €254
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 | €50,669 | €86,443 | +€35,774 | +70.6% |
| Formation expenses | 20 | €917 | €0 | -€917 | -100% |
| Fixed assets | 21/28 | - | €19,372 | +€19,372 | |
| Tangible fixed assets | 22/27 | - | €10,372 | +€10,372 | |
| Plant, machinery and equipment | 23 | - | €1,069 | +€1,069 | |
| Furniture and vehicles | 24 | - | €9,304 | +€9,304 | |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €49,752 | €67,070 | +€17,318 | +34.8% |
| Stocks and contracts in progress | 3 | - | €36,510 | +€36,510 | |
| Stocks | 30/36 | - | €36,510 | +€36,510 | |
| Amounts receivable within one year | 40/41 | €45,196 | €25,708 | -€19,488 | -43.1% |
| Trade receivables | 40 | €43,138 | €137 | -€43,001 | -99.7% |
| Other amounts receivable | 41 | €2,058 | €25,571 | +€23,513 | +1,143% |
| Cash at bank and in hand | 54/58 | €1,805 | €967 | -€838 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,751 | €3,885 | +€1,134 | +41.2% |
| Total equity and liabilities | 10/49 | €50,669 | €86,443 | +€35,774 | +70.6% |
| Equity | 10/15 | €21,900 | €5,090 | -€16,810 | -76.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,900 | €2,090 | -€16,810 | -88.9% |
| Amounts payable | 17/49 | €28,768 | €81,352 | +€52,584 | +183% |
| Amounts payable after more than one year | 17 | - | €24,255 | +€24,255 | |
| Financial debts | 170/4 | - | €24,255 | +€24,255 | |
| Amounts payable within one year | 42/48 | €28,768 | €57,098 | +€28,329 | +98.5% |
| Current portion of amounts payable after more than one year | 42 | - | €16,953 | +€16,953 | |
| Financial debts | 43 | - | €7,778 | +€7,778 | |
| Credit institutions | 430/8 | - | €7,778 | +€7,778 | |
| Trade debts | 44 | €3,162 | €7,841 | +€4,679 | +148% |
| Suppliers | 440/4 | €3,162 | €7,841 | +€4,679 | +148% |
| Taxes, remuneration and social security | 45 | €8,121 | €7,597 | -€523 | -6.4% |
| Taxes | 450/3 | €4,725 | €4,171 | -€554 | -11.7% |
| Remuneration and social security | 454/9 | €3,395 | €3,426 | +€31 | +0.9% |
| Other amounts payable | 47/48 | €17,485 | €16,927 | -€558 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €4,145 | +€2,970 | +253% |
| Other operating charges | 640/8 | - | €254 | +€254 | |
| Gross operating margin | 9900 | €24,855 | -€10,112 | -€34,967 | |
| Operating profit (loss) | 9901 | €23,680 | -€14,510 | -€38,190 | |
| Financial charges | 65/66B | €55 | €2,300 | +€2,245 | +4,111% |
| Recurring financial charges | 65 | €55 | €2,300 | +€2,245 | +4,111% |
| Profit (loss) for the period before taxes | 9903 | €23,625 | -€16,810 | -€40,436 | |
| Income taxes | 67/77 | €4,725 | €0 | -€4,725 | -100% |
| Profit (loss) for the period | 9904 | €18,900 | -€16,810 | -€35,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,900 | -€16,810 | -€35,711 |
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.