Mdrinks: 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.
Mdrinks
Largest movements
- Cash -€10,732
down €10,732 (-47.5%), from €22,601 to €11,869
mainly Debts after one year (-€15,000) and Receivables within one year (-€6,007)
- Receivables within one year +€6,007
up €6,007 (+74.7%), from €8,042 to €14,050
of which Other amounts receivable: +€7,803
- Deferred charges and accrued income -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Debts after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
of which Other amounts payable: -€15,000
- Current portion of long-term debt +€15,000
new in 2025: €15,000
- Reserves -€5,946
down €5,946 (-55.0%), from €10,806 to €4,859
- Tax, wage and social debts -€825
down €825 (-15.8%), from €5,218 to €4,393
of which Taxes: -€1,988
- Trade debts -€773
down €773 (-47.2%), from €1,640 to €867
- Gross operating margin -€12,552
down €12,552 (-36.2%), from €34,652 to €22,100
- Staff costs +€4,323
up €4,323 (+18.6%), from €23,264 to €27,587
- Taxes -€2,330
down €2,330 (-100.0%), from €2,330 to €0
- Depreciation -€1,285
down €1,285 (-100.0%), from €1,285 to €0
- Financial charges -€586
down €586 (-86.4%), from €678 to €92
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 | €37,664 | €30,119 | -€7,545 | -20.0% |
| Current assets | 29/58 | €37,664 | €30,119 | -€7,545 | -20.0% |
| Stocks and contracts in progress | 3 | €4,020 | €4,200 | +€180 | +4.5% |
| Stocks | 30/36 | €4,020 | €4,200 | +€180 | +4.5% |
| Amounts receivable within one year | 40/41 | €8,042 | €14,050 | +€6,007 | +74.7% |
| Trade receivables | 40 | €5,368 | €3,572 | -€1,796 | -33.5% |
| Other amounts receivable | 41 | €2,675 | €10,477 | +€7,803 | +291.7% |
| Cash at bank and in hand | 54/58 | €22,601 | €11,869 | -€10,732 | -47.5% |
| Deferred charges and accrued income | 490/1 | €3,000 | €0 | -€3,000 | -100.0% |
| Total equity and liabilities | 10/49 | €37,664 | €30,119 | -€7,545 | -20.0% |
| Equity | 10/15 | €15,806 | €9,859 | -€5,946 | -37.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,806 | €4,859 | -€5,946 | -55.0% |
| Distributable reserves | 133 | €10,806 | €4,859 | -€5,946 | -55.0% |
| Amounts payable | 17/49 | €21,858 | €20,260 | -€1,598 | -7.3% |
| Amounts payable after more than one year | 17 | €15,000 | €0 | -€15,000 | -100.0% |
| Financial debts | 170/4 | - | €0 | = | |
| Other amounts payable | 178/9 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €6,858 | €20,260 | +€13,402 | +195.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €1,640 | €867 | -€773 | -47.2% |
| Suppliers | 440/4 | €1,640 | €867 | -€773 | -47.2% |
| Taxes, remuneration and social security | 45 | €5,218 | €4,393 | -€825 | -15.8% |
| Taxes | 450/3 | €2,799 | €811 | -€1,988 | -71.0% |
| Remuneration and social security | 454/9 | €2,419 | €3,582 | +€1,163 | +48.1% |
| Remuneration, social security and pensions | 62 | €23,264 | €27,587 | +€4,323 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €0 | -€1,285 | -100.0% |
| Other operating charges | 640/8 | €318 | €520 | +€202 | +63.6% |
| Gross operating margin | 9900 | €34,652 | €22,100 | -€12,552 | -36.2% |
| Operating profit (loss) | 9901 | €9,785 | -€6,007 | -€15,792 | |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €678 | €92 | -€586 | -86.4% |
| Recurring financial charges | 65 | €678 | €92 | -€586 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €9,106 | -€5,946 | -€15,053 | |
| Income taxes | 67/77 | €2,330 | €0 | -€2,330 | -100.0% |
| Profit (loss) for the period | 9904 | €6,776 | -€5,946 | -€12,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,776 | -€5,946 | -€12,722 |
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 10 October 2026 via checked.be.