HELLO DRINK: 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.
HELLO DRINK
Largest movements
- Receivables after one year -€148,069
down €148,069 (-87.1%), from €170,000 to €21,931
- Tangible fixed assets +€138,819
up €138,819 (+86.6%), from €160,271 to €299,091
of which Furniture and vehicles: +€91,517
- Cash -€134,574
down €134,574 (-93.0%), from €144,640 to €10,067
mainly Investment in fixed assets (net) (-€212,422) and Receivables within one year (-€133,570)
- Receivables within one year +€133,570
up €133,570 (+133.2%), from €100,291 to €233,861
of which Other amounts receivable: +€111,557
- Stocks and contracts +€65,310
up €65,310 (+26.8%), from €244,054 to €309,364
- Trade debts +€113,018
up €113,018 (+79.6%), from €142,047 to €255,066
- Other debts -€53,701
down €53,701 (-30.8%), from €174,198 to €120,497
- Tax, wage and social debts +€11,064
up €11,064 (+38.1%), from €29,049 to €40,112
of which Taxes: +€9,468
- Staff costs +€29,590
up €29,590 (+21.3%), from €138,889 to €168,478
- Depreciation +€25,648
up €25,648 (+52.3%), from €49,012 to €74,660
- Taxes -€18,140
down €18,140 (-36.3%), from €49,978 to €31,838
- Gross operating margin -€14,870
down €14,870 (-3.5%), from €422,115 to €407,245
- Write-downs -€6,969
down €6,969 (-94.7%), from €7,356 to €387
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 | €832,666 | €902,342 | +€69,676 | +8.4% |
| Fixed assets | 21/28 | €165,810 | €303,572 | +€137,762 | +83.1% |
| Intangible fixed assets | 21 | €1,794 | €737 | -€1,057 | -58.9% |
| Tangible fixed assets | 22/27 | €160,271 | €299,091 | +€138,819 | +86.6% |
| Plant, machinery and equipment | 23 | €123,155 | €104,200 | -€18,956 | -15.4% |
| Furniture and vehicles | 24 | €35,795 | €127,312 | +€91,517 | +255.7% |
| Other tangible fixed assets | 26 | €1,321 | €67,579 | +€66,258 | +5016.3% |
| Financial fixed assets | 28 | €3,744 | €3,744 | = | 0.0% |
| Current assets | 29/58 | €666,857 | €598,771 | -€68,086 | -10.2% |
| Amounts receivable after more than one year | 29 | €170,000 | €21,931 | -€148,069 | -87.1% |
| Other amounts receivable | 291 | €170,000 | €21,931 | -€148,069 | -87.1% |
| Stocks and contracts in progress | 3 | €244,054 | €309,364 | +€65,310 | +26.8% |
| Stocks | 30/36 | €244,054 | €309,364 | +€65,310 | +26.8% |
| Amounts receivable within one year | 40/41 | €100,291 | €233,861 | +€133,570 | +133.2% |
| Trade receivables | 40 | €55,453 | €77,466 | +€22,013 | +39.7% |
| Other amounts receivable | 41 | €44,838 | €156,395 | +€111,557 | +248.8% |
| Cash at bank and in hand | 54/58 | €144,640 | €10,067 | -€134,574 | -93.0% |
| Deferred charges and accrued income | 490/1 | €7,871 | €23,547 | +€15,676 | +199.2% |
| Total equity and liabilities | 10/49 | €832,666 | €902,342 | +€69,676 | +8.4% |
| Equity | 10/15 | €486,667 | €486,667 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €481,667 | €481,667 | = | 0.0% |
| Distributable reserves | 133 | €481,667 | €481,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €346,000 | €415,676 | +€69,676 | +20.1% |
| Amounts payable within one year | 42/48 | €345,295 | €415,676 | +€70,381 | +20.4% |
| Trade debts | 44 | €142,047 | €255,066 | +€113,018 | +79.6% |
| Suppliers | 440/4 | €142,047 | €255,066 | +€113,018 | +79.6% |
| Taxes, remuneration and social security | 45 | €29,049 | €40,112 | +€11,064 | +38.1% |
| Taxes | 450/3 | €13,199 | €22,667 | +€9,468 | +71.7% |
| Remuneration and social security | 454/9 | €15,850 | €17,446 | +€1,596 | +10.1% |
| Other amounts payable | 47/48 | €174,198 | €120,497 | -€53,701 | -30.8% |
| Accrued charges and deferred income | 492/3 | €705 | €0 | -€705 | -100.0% |
| Remuneration, social security and pensions | 62 | €138,889 | €168,478 | +€29,590 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,012 | €74,660 | +€25,648 | +52.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,356 | €387 | -€6,969 | -94.7% |
| Other operating charges | 640/8 | €2,367 | €2,913 | +€546 | +23.1% |
| Non-recurring operating charges | 66A | - | €3,360 | +€3,360 | |
| Gross operating margin | 9900 | €422,115 | €407,245 | -€14,870 | -3.5% |
| Operating profit (loss) | 9901 | €224,491 | €157,446 | -€67,045 | -29.9% |
| Financial income | 75/76B | €6,415 | €3,446 | -€2,969 | -46.3% |
| Recurring financial income | 75 | €6,415 | €3,446 | -€2,969 | -46.3% |
| Financial charges | 65/66B | €6,730 | €8,606 | +€1,876 | +27.9% |
| Recurring financial charges | 65 | €6,730 | €8,606 | +€1,876 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €224,176 | €152,285 | -€71,891 | -32.1% |
| Income taxes | 67/77 | €49,978 | €31,838 | -€18,140 | -36.3% |
| Profit (loss) for the period | 9904 | €174,198 | €120,447 | -€53,751 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,198 | €120,447 | -€53,751 | -30.9% |
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.