Karibu Drinks: what changed
Two fiscal 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.
Karibu Drinks
Largest movements
- Stocks and contracts +€307,091
up €307,091 (+1753.3%), from €17,515 to €324,606
- Receivables within one year -€46,561
down €46,561 (-45.6%), from €102,172 to €55,611
of which Trade receivables: -€46,269
- Cash -€22,113
no longer reported in 2025 (was €22,113)
mainly Stocks and contracts (-€307,091) and Investment in fixed assets (net) (-€19,984)
- Intangible fixed assets +€11,900
up €11,900 (+161.9%), from €7,348 to €19,248
- Tangible fixed assets -€10,844
down €10,844 (-73.5%), from €14,746 to €3,902
- Contributions +€150,000
up €150,000 (+6250.0%), from €2,400 to €152,400
- Debts after one year +€48,846
new in 2025: €48,846
- Short-term financial debts +€22,704
new in 2025: €22,704
- Trade debts +€21,995
new in 2025: €21,995
- Other debts -€9,335
down €9,335 (-5.5%), from €170,419 to €161,084
- Gross operating margin +€209,666
up €209,666 (+3585.9%), from €5,847 to €215,513
- Other operating charges +€186,707
up €186,707 (+3315.7%), from €5,631 to €192,338
- Depreciation +€12,144
up €12,144 (+363.0%), from €3,345 to €15,489
- Financial income +€2,653
new in 2025: €2,653
of which Financial income: +€2,653
- Taxes +€2,159
up €2,159, from -€619 to €1,540
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 | €166,534 | €409,446 | +€242,912 | +145.9% |
| Fixed assets | 21/28 | €24,734 | €29,229 | +€4,495 | +18.2% |
| Intangible fixed assets | 21 | €7,348 | €19,248 | +€11,900 | +161.9% |
| Tangible fixed assets | 22/27 | €14,746 | €3,902 | -€10,844 | -73.5% |
| Furniture and vehicles | 24 | €14,746 | €3,902 | -€10,844 | -73.5% |
| Financial fixed assets | 28 | €2,640 | €6,079 | +€3,439 | +130.3% |
| Current assets | 29/58 | €141,800 | €380,217 | +€238,417 | +168.1% |
| Stocks and contracts in progress | 3 | €17,515 | €324,606 | +€307,091 | +1753.3% |
| Stocks | 30/36 | €17,515 | €324,606 | +€307,091 | +1753.3% |
| Amounts receivable within one year | 40/41 | €102,172 | €55,611 | -€46,561 | -45.6% |
| Trade receivables | 40 | €101,880 | €55,611 | -€46,269 | -45.4% |
| Other amounts receivable | 41 | €292 | - | -€292 | |
| Cash at bank and in hand | 54/58 | €22,113 | - | -€22,113 | |
| Total equity and liabilities | 10/49 | €166,534 | €409,446 | +€242,912 | +145.9% |
| Equity | 10/15 | -€13,148 | €143,416 | +€156,564 | |
| Contributions | 10/11 | €2,400 | €152,400 | +€150,000 | +6250.0% |
| Profit (loss) carried forward | 14 | -€15,548 | -€8,984 | +€6,564 | +42.2% |
| Amounts payable | 17/49 | €179,682 | €266,030 | +€86,348 | +48.1% |
| Amounts payable after more than one year | 17 | - | €48,846 | +€48,846 | |
| Financial debts | 170/4 | - | €48,846 | +€48,846 | |
| Amounts payable within one year | 42/48 | €179,682 | €217,184 | +€37,502 | +20.9% |
| Financial debts | 43 | - | €22,704 | +€22,704 | |
| Credit institutions | 430/8 | - | €22,704 | +€22,704 | |
| Trade debts | 44 | - | €21,995 | +€21,995 | |
| Suppliers | 440/4 | - | €21,995 | +€21,995 | |
| Taxes, remuneration and social security | 45 | €9,263 | €11,401 | +€2,138 | +23.1% |
| Taxes | 450/3 | €9,263 | €9,861 | +€598 | +6.5% |
| Remuneration and social security | 454/9 | - | €1,540 | +€1,540 | |
| Other amounts payable | 47/48 | €170,419 | €161,084 | -€9,335 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,345 | €15,489 | +€12,144 | +363.0% |
| Other operating charges | 640/8 | €5,631 | €192,338 | +€186,707 | +3315.7% |
| Non-recurring operating charges | 66A | €209 | €930 | +€721 | +345.0% |
| Gross operating margin | 9900 | €5,847 | €215,513 | +€209,666 | +3585.9% |
| Operating profit (loss) | 9901 | -€3,338 | €6,756 | +€10,094 | |
| Financial income | 75/76B | - | €2,653 | +€2,653 | |
| Recurring financial income | 75 | - | €2,653 | +€2,653 | |
| Non-recurring financial income | 76B | - | €2,653 | +€2,653 | |
| Financial charges | 65/66B | €105 | €1,305 | +€1,200 | +1142.9% |
| Recurring financial charges | 65 | €105 | €1,305 | +€1,200 | +1142.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,443 | €8,104 | +€11,547 | |
| Income taxes | 67/77 | -€619 | €1,540 | +€2,159 | |
| Profit (loss) for the period | 9904 | -€2,824 | €6,564 | +€9,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,824 | €6,564 | +€9,388 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.