KING 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.
KING DRINKS
Largest movements
- Cash +€37,088
up €37,088 (+788.9%), from €4,701 to €41,789
mainly Stocks and contracts (+€29,845) and Net result for the year (+€20,984)
- Stocks and contracts -€29,845
down €29,845 (-17.3%), from €172,030 to €142,185
- Profit (loss) carried forward +€20,984
up €20,984 (+44.9%), from €46,758 to €67,742
- Trade debts -€18,172
down €18,172 (-41.3%), from €44,022 to €25,850
- Tax, wage and social debts +€8,457
new in 2024: €8,457
- Short-term financial debts -€2,846
no longer reported in 2024 (was €2,846)
- Gross operating margin +€6,581
up €6,581 (+33.9%), from €19,417 to €25,998
- Taxes -€1,251
down €1,251 (-31.9%), from €3,918 to €2,667
- Depreciation -€707
down €707 (-79.0%), from €895 to €188
- Financial income -€551
no longer reported in 2024 (was €551)
of which Financial income: -€551
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,703 | €199,126 | +€8,423 | +4.4% |
| Fixed assets | 21/28 | €188 | - | -€188 | |
| Tangible fixed assets | 22/27 | €188 | - | -€188 | |
| Plant, machinery and equipment | 23 | €188 | - | -€188 | |
| Current assets | 29/58 | €190,515 | €199,126 | +€8,611 | +4.5% |
| Stocks and contracts in progress | 3 | €172,030 | €142,185 | -€29,845 | -17.3% |
| Stocks | 30/36 | €172,030 | €142,185 | -€29,845 | -17.3% |
| Amounts receivable within one year | 40/41 | €13,784 | €15,152 | +€1,368 | +9.9% |
| Trade receivables | 40 | €3,123 | €3,737 | +€614 | +19.7% |
| Other amounts receivable | 41 | €10,661 | €11,415 | +€754 | +7.1% |
| Cash at bank and in hand | 54/58 | €4,701 | €41,789 | +€37,088 | +788.9% |
| Total equity and liabilities | 10/49 | €190,703 | €199,126 | +€8,423 | +4.4% |
| Equity | 10/15 | €54,818 | €75,802 | +€20,984 | +38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,758 | €67,742 | +€20,984 | +44.9% |
| Amounts payable | 17/49 | €135,885 | €123,324 | -€12,561 | -9.2% |
| Amounts payable within one year | 42/48 | €135,885 | €123,324 | -€12,561 | -9.2% |
| Financial debts | 43 | €2,846 | - | -€2,846 | |
| Credit institutions | 430/8 | €2,846 | - | -€2,846 | |
| Trade debts | 44 | €44,022 | €25,850 | -€18,172 | -41.3% |
| Suppliers | 440/4 | €44,022 | €25,850 | -€18,172 | -41.3% |
| Taxes, remuneration and social security | 45 | - | €8,457 | +€8,457 | |
| Taxes | 450/3 | - | €8,457 | +€8,457 | |
| Other amounts payable | 47/48 | €89,017 | €89,017 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €188 | -€707 | -79.0% |
| Other operating charges | 640/8 | €1,008 | €1,024 | +€16 | +1.6% |
| Gross operating margin | 9900 | €19,417 | €25,998 | +€6,581 | +33.9% |
| Operating profit (loss) | 9901 | €17,514 | €24,786 | +€7,272 | +41.5% |
| Financial income | 75/76B | €551 | - | -€551 | |
| Recurring financial income | 75 | €551 | - | -€551 | |
| Non-recurring financial income | 76B | €551 | - | -€551 | |
| Financial charges | 65/66B | €1,131 | €1,135 | +€4 | +0.4% |
| Recurring financial charges | 65 | €1,131 | €1,135 | +€4 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €16,934 | €23,651 | +€6,717 | +39.7% |
| Income taxes | 67/77 | €3,918 | €2,667 | -€1,251 | -31.9% |
| Profit (loss) for the period | 9904 | €13,016 | €20,984 | +€7,968 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,016 | €20,984 | +€7,968 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.