MKR 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.
MKR Drinks
Largest movements
- Cash -€5,339
down €5,339 (-73.2%), from €7,296 to €1,957
mainly Trade debts (-€14,849) and Debts after one year (-€5,317)
- Receivables within one year -€1,878
down €1,878 (-12.9%), from €14,555 to €12,677
of which Other amounts receivable: -€3,612
- Trade debts -€14,849
no longer reported in 2024 (was €14,849)
- Profit (loss) carried forward +€11,585
up €11,585 (+65.6%), from -€17,673 to -€6,088
- Debts after one year -€5,317
down €5,317 (-67.2%), from €7,912 to €2,595
- Tax, wage and social debts +€2,531
up €2,531 (+449.7%), from €563 to €3,094
- Other debts -€1,168
down €1,168 (-11.0%), from €10,620 to €9,452
- Purchases and services +€48,491
up €48,491 (+19.3%), from €251,189 to €299,679
- Turnover +€37,673
up €37,673 (+13.7%), from €274,191 to €311,864
- Staff costs -€27,946
no longer reported in 2024 (was €27,946)
- Gross operating margin -€10,817
down €10,817 (-47.0%), from €23,002 to €12,185
- Depreciation -€5,101
down €5,101 (-100.0%), from €5,101 to €0
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 | €22,270 | €15,053 | -€7,217 | -32.4% |
| Fixed assets | 21/28 | €420 | €419 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | -€0 | |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €419 | €419 | = | 0.0% |
| Current assets | 29/58 | €21,851 | €14,633 | -€7,217 | -33.0% |
| Amounts receivable within one year | 40/41 | €14,555 | €12,677 | -€1,878 | -12.9% |
| Trade receivables | 40 | €4,719 | €6,452 | +€1,734 | +36.7% |
| Other amounts receivable | 41 | €9,836 | €6,224 | -€3,612 | -36.7% |
| Cash at bank and in hand | 54/58 | €7,296 | €1,957 | -€5,339 | -73.2% |
| Total equity and liabilities | 10/49 | €22,270 | €15,053 | -€7,217 | -32.4% |
| Equity | 10/15 | -€11,673 | -€88 | +€11,585 | +99.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,673 | -€6,088 | +€11,585 | +65.6% |
| Amounts payable | 17/49 | €33,943 | €15,140 | -€18,803 | -55.4% |
| Amounts payable after more than one year | 17 | €7,912 | €2,595 | -€5,317 | -67.2% |
| Financial debts | 170/4 | €7,912 | €2,595 | -€5,317 | -67.2% |
| Amounts payable within one year | 42/48 | €26,032 | €12,546 | -€13,486 | -51.8% |
| Trade debts | 44 | €14,849 | - | -€14,849 | |
| Suppliers | 440/4 | €14,849 | - | -€14,849 | |
| Taxes, remuneration and social security | 45 | €563 | €3,094 | +€2,531 | +449.7% |
| Taxes | 450/3 | €563 | €3,094 | +€2,531 | +449.7% |
| Other amounts payable | 47/48 | €10,620 | €9,452 | -€1,168 | -11.0% |
| Turnover | 70 | €274,191 | €311,864 | +€37,673 | +13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €251,189 | €299,679 | +€48,491 | +19.3% |
| Remuneration, social security and pensions | 62 | €27,946 | - | -€27,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,101 | €0 | -€5,101 | -100.0% |
| Other operating charges | 640/8 | €149 | €267 | +€118 | +79.3% |
| Gross operating margin | 9900 | €23,002 | €12,185 | -€10,817 | -47.0% |
| Operating profit (loss) | 9901 | -€10,194 | €11,918 | +€22,112 | |
| Financial income | 75/76B | €1,418 | - | -€1,418 | |
| Recurring financial income | 75 | €1,418 | - | -€1,418 | |
| Financial charges | 65/66B | €234 | €333 | +€98 | +41.8% |
| Recurring financial charges | 65 | €234 | €333 | +€98 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,011 | €11,585 | +€20,596 | |
| Profit (loss) for the period | 9904 | -€9,011 | €11,585 | +€20,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,011 | €11,585 | +€20,596 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.