MOVE AND DRINK: 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.
MOVE AND DRINK
Largest movements
- Tangible fixed assets +€32,432
up €32,432 (+30.9%), from €104,900 to €137,332
of which Furniture and vehicles: +€29,961
- Receivables within one year +€20,544
up €20,544 (+164%), from €12,513 to €33,057
of which Trade receivables: +€21,007
- Stocks and contracts +€9,711
up €9,711 (+68.0%), from €14,288 to €23,999
- Deferred charges and accrued income -€4,861
down €4,861 (-63.1%), from €7,701 to €2,840
- Cash +€2,726
up €2,726 (+18.9%), from €14,457 to €17,183
mainly Debts after one year (+€31,824) and Depreciation (+€26,024)
- Debts after one year +€31,824
up €31,824 (+59.5%), from €53,489 to €85,313
- Profit (loss) carried forward -€29,657
down €29,657, from €17,033 to -€12,625
- Tax, wage and social debts +€20,105
up €20,105 (+412%), from €4,877 to €24,981
of which Taxes: +€18,705
- Trade debts +€19,870
up €19,870 (+156%), from €12,743 to €32,614
- Current portion of long-term debt +€11,331
up €11,331 (+78.5%), from €14,434 to €25,765
- Gross operating margin -€14,382
down €14,382 (-57.2%), from €25,124 to €10,742
- Depreciation +€14,307
up €14,307 (+122%), from €11,717 to €26,024
- Other operating charges +€6,626
up €6,626 (+336%), from €1,971 to €8,597
- Financial charges +€3,482
up €3,482 (+151%), from €2,299 to €5,781
- Taxes -€1,755
down €1,755, from €1,753 to -€2
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.
Derived cash bridge
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 | €158,059 | €218,611 | +€60,552 | +38.3% |
| Fixed assets | 21/28 | €109,100 | €141,532 | +€32,432 | +29.7% |
| Tangible fixed assets | 22/27 | €104,900 | €137,332 | +€32,432 | +30.9% |
| Plant, machinery and equipment | 23 | €10,758 | €13,523 | +€2,765 | +25.7% |
| Furniture and vehicles | 24 | €91,426 | €121,386 | +€29,961 | +32.8% |
| Other tangible fixed assets | 26 | €2,717 | €2,423 | -€294 | -10.8% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €48,959 | €77,079 | +€28,120 | +57.4% |
| Stocks and contracts in progress | 3 | €14,288 | €23,999 | +€9,711 | +68.0% |
| Stocks | 30/36 | €14,288 | €23,999 | +€9,711 | +68.0% |
| Amounts receivable within one year | 40/41 | €12,513 | €33,057 | +€20,544 | +164% |
| Trade receivables | 40 | €11,718 | €32,725 | +€21,007 | +179% |
| Other amounts receivable | 41 | €796 | €333 | -€463 | -58.2% |
| Cash at bank and in hand | 54/58 | €14,457 | €17,183 | +€2,726 | +18.9% |
| Deferred charges and accrued income | 490/1 | €7,701 | €2,840 | -€4,861 | -63.1% |
| Total equity and liabilities | 10/49 | €158,059 | €218,611 | +€60,552 | +38.3% |
| Equity | 10/15 | €38,690 | €9,033 | -€29,657 | -76.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €15,358 | €15,358 | = | 0.0% |
| Distributable reserves | 133 | €15,358 | €15,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,033 | -€12,625 | -€29,657 | |
| Amounts payable | 17/49 | €119,369 | €209,578 | +€90,210 | +75.6% |
| Amounts payable after more than one year | 17 | €53,489 | €85,313 | +€31,824 | +59.5% |
| Financial debts | 170/4 | €53,489 | €85,313 | +€31,824 | +59.5% |
| Amounts payable within one year | 42/48 | €65,880 | €123,188 | +€57,308 | +87.0% |
| Current portion of amounts payable after more than one year | 42 | €14,434 | €25,765 | +€11,331 | +78.5% |
| Trade debts | 44 | €12,743 | €32,614 | +€19,870 | +156% |
| Suppliers | 440/4 | €12,743 | €32,614 | +€19,870 | +156% |
| Advances received on contracts in progress | 46 | - | €5,144 | +€5,144 | |
| Taxes, remuneration and social security | 45 | €4,877 | €24,981 | +€20,105 | +412% |
| Taxes | 450/3 | €2,277 | €20,981 | +€18,705 | +822% |
| Remuneration and social security | 454/9 | €2,600 | €4,000 | +€1,400 | +53.8% |
| Other amounts payable | 47/48 | €33,826 | €34,684 | +€858 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €1,077 | +€1,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,717 | €26,024 | +€14,307 | +122% |
| Other operating charges | 640/8 | €1,971 | €8,597 | +€6,626 | +336% |
| Gross operating margin | 9900 | €25,124 | €10,742 | -€14,382 | -57.2% |
| Operating profit (loss) | 9901 | €11,437 | -€23,878 | -€35,315 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,299 | €5,781 | +€3,482 | +151% |
| Recurring financial charges | 65 | €2,299 | €5,781 | +€3,482 | +151% |
| Profit (loss) for the period before taxes | 9903 | €9,152 | -€29,660 | -€38,811 | |
| Income taxes | 67/77 | €1,753 | -€2 | -€1,755 | |
| Profit (loss) for the period | 9904 | €7,399 | -€29,657 | -€37,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,399 | -€29,657 | -€37,056 |
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 27 October 2026 via checked.be.