MARIO 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.
MARIO DRINKS
Largest movements
- Stocks and contracts +€88,277
up €88,277 (+46.9%), from €188,322 to €276,599
- Cash -€23,712
down €23,712 (-38.3%), from €61,832 to €38,120
mainly Stocks and contracts (-€88,277) and Investment in fixed assets (net) (-€7,420)
- Receivables within one year +€5,332
up €5,332 (+3.7%), from €143,651 to €148,983
of which Other amounts receivable: +€13,304
- Trade debts +€58,834
up €58,834 (+31.5%), from €186,848 to €245,682
- Tax, wage and social debts +€10,470
up €10,470 (+17.1%), from €61,344 to €71,815
of which Remuneration and social security: +€22,954
- Gross operating margin +€50,931
up €50,931 (+37.1%), from €137,329 to €188,260
- Write-downs +€25,255
up €25,255 (+443.7%), from €5,691 to €30,946
- Staff costs +€18,573
up €18,573 (+15.6%), from €119,218 to €137,791
- Other operating charges +€4,595
up €4,595 (+299.0%), from €1,537 to €6,132
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 | €413,781 | €484,206 | +€70,426 | +17.0% |
| Fixed assets | 21/28 | €16,577 | €17,662 | +€1,085 | +6.5% |
| Intangible fixed assets | 21 | €2,250 | €1,500 | -€750 | -33.3% |
| Tangible fixed assets | 22/27 | €14,067 | €15,902 | +€1,835 | +13.0% |
| Furniture and vehicles | 24 | €14,067 | €15,902 | +€1,835 | +13.0% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €397,204 | €466,544 | +€69,341 | +17.5% |
| Stocks and contracts in progress | 3 | €188,322 | €276,599 | +€88,277 | +46.9% |
| Stocks | 30/36 | €188,322 | €276,599 | +€88,277 | +46.9% |
| Amounts receivable within one year | 40/41 | €143,651 | €148,983 | +€5,332 | +3.7% |
| Trade receivables | 40 | €120,200 | €112,228 | -€7,972 | -6.6% |
| Other amounts receivable | 41 | €23,451 | €36,755 | +€13,304 | +56.7% |
| Cash at bank and in hand | 54/58 | €61,832 | €38,120 | -€23,712 | -38.3% |
| Deferred charges and accrued income | 490/1 | €3,398 | €2,843 | -€556 | -16.4% |
| Total equity and liabilities | 10/49 | €413,781 | €484,206 | +€70,426 | +17.0% |
| Equity | 10/15 | €95,242 | €99,565 | +€4,323 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,791 | €79,114 | +€4,323 | +5.8% |
| Amounts payable | 17/49 | €318,539 | €384,642 | +€66,103 | +20.8% |
| Amounts payable after more than one year | 17 | €3,320 | €3,320 | = | 0.0% |
| Financial debts | 170/4 | €3,320 | €3,320 | = | 0.0% |
| Amounts payable within one year | 42/48 | €315,219 | €381,322 | +€66,103 | +21.0% |
| Trade debts | 44 | €186,848 | €245,682 | +€58,834 | +31.5% |
| Suppliers | 440/4 | €186,848 | €245,682 | +€58,834 | +31.5% |
| Taxes, remuneration and social security | 45 | €61,344 | €71,815 | +€10,470 | +17.1% |
| Taxes | 450/3 | €49,316 | €36,832 | -€12,484 | -25.3% |
| Remuneration and social security | 454/9 | €12,028 | €34,982 | +€22,954 | +190.8% |
| Other amounts payable | 47/48 | €67,026 | €63,825 | -€3,201 | -4.8% |
| Remuneration, social security and pensions | 62 | €119,218 | €137,791 | +€18,573 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,510 | €6,335 | -€175 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,691 | €30,946 | +€25,255 | +443.7% |
| Other operating charges | 640/8 | €1,537 | €6,132 | +€4,595 | +299.0% |
| Gross operating margin | 9900 | €137,329 | €188,260 | +€50,931 | +37.1% |
| Operating profit (loss) | 9901 | €4,373 | €7,056 | +€2,683 | +61.4% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Non-recurring financial income | 76B | - | €98 | +€98 | |
| Financial charges | 65/66B | €789 | - | -€789 | |
| Recurring financial charges | 65 | €789 | - | -€789 | |
| Profit (loss) for the period before taxes | 9903 | €3,583 | €7,153 | +€3,570 | +99.6% |
| Income taxes | 67/77 | €2,122 | €2,830 | +€709 | +33.4% |
| Profit (loss) for the period | 9904 | €1,462 | €4,323 | +€2,861 | +195.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,462 | €4,323 | +€2,861 | +195.7% |
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 9 October 2026 via checked.be.