I-Drinks: 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.
I-Drinks
Largest movements
- Receivables within one year +€13,798
up €13,798 (+8.1%), from €170,950 to €184,747
of which Trade receivables: +€11,804
- Stocks and contracts +€9,588
up €9,588 (+20.0%), from €48,012 to €57,600
- Trade debts +€23,035
up €23,035 (+17.0%), from €135,169 to €158,204
- Other operating charges -€3,224
down €3,224 (-85.0%), from €3,790 to €567
- Gross operating margin +€2,700
up €2,700 (+144%), from €1,875 to €4,575
- Write-downs +€1,085
new in 2025: €1,085
- Financial charges -€540
down €540 (-13.9%), from €3,882 to €3,342
- Depreciation -€326
down €326 (-91.8%), from €355 to €29
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 | €224,512 | €246,057 | +€21,545 | +9.6% |
| Fixed assets | 21/28 | €2,091 | €2,062 | -€29 | -1.4% |
| Tangible fixed assets | 22/27 | €29 | €0 | -€29 | -100% |
| Furniture and vehicles | 24 | €29 | €0 | -€29 | -100% |
| Financial fixed assets | 28 | €2,062 | €2,062 | = | 0.0% |
| Current assets | 29/58 | €222,421 | €243,995 | +€21,574 | +9.7% |
| Stocks and contracts in progress | 3 | €48,012 | €57,600 | +€9,588 | +20.0% |
| Stocks | 30/36 | €48,012 | €57,600 | +€9,588 | +20.0% |
| Amounts receivable within one year | 40/41 | €170,950 | €184,747 | +€13,798 | +8.1% |
| Trade receivables | 40 | €162,233 | €174,037 | +€11,804 | +7.3% |
| Other amounts receivable | 41 | €8,717 | €10,710 | +€1,994 | +22.9% |
| Cash at bank and in hand | 54/58 | €1,324 | €1,139 | -€184 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,136 | €508 | -€1,627 | -76.2% |
| Total equity and liabilities | 10/49 | €224,512 | €246,057 | +€21,545 | +9.6% |
| Equity | 10/15 | €891 | €553 | -€338 | -37.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,109 | -€21,447 | -€338 | -1.6% |
| Amounts payable | 17/49 | €223,622 | €245,504 | +€21,883 | +9.8% |
| Amounts payable after more than one year | 17 | €36,520 | €36,520 | = | 0.0% |
| Financial debts | 170/4 | €36,520 | €36,520 | = | 0.0% |
| Amounts payable within one year | 42/48 | €186,250 | €208,256 | +€22,006 | +11.8% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €135,169 | €158,204 | +€23,035 | +17.0% |
| Suppliers | 440/4 | €135,169 | €158,204 | +€23,035 | +17.0% |
| Taxes, remuneration and social security | 45 | €1,081 | €52 | -€1,029 | -95.2% |
| Taxes | 450/3 | €1,081 | €52 | -€1,029 | -95.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €851 | €728 | -€123 | -14.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €29 | -€326 | -91.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,085 | +€1,085 | |
| Other operating charges | 640/8 | €3,790 | €567 | -€3,224 | -85.0% |
| Gross operating margin | 9900 | €1,875 | €4,575 | +€2,700 | +144% |
| Operating profit (loss) | 9901 | -€2,270 | €2,894 | +€5,165 | |
| Financial income | 75/76B | €473 | €217 | -€256 | -54.1% |
| Recurring financial income | 75 | €473 | €217 | -€256 | -54.1% |
| Financial charges | 65/66B | €3,882 | €3,342 | -€540 | -13.9% |
| Recurring financial charges | 65 | €3,882 | €3,342 | -€540 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,679 | -€230 | +€5,449 | +95.9% |
| Income taxes | 67/77 | €387 | €107 | -€280 | -72.3% |
| Profit (loss) for the period | 9904 | -€6,066 | -€338 | +€5,728 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,066 | -€338 | +€5,728 | +94.4% |
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 13 October 2026 via checked.be.