MR. 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.
MR. Drinks
Largest movements
- Stocks and contracts +€68,134
up €68,134 (+66.0%), from €103,234 to €171,368
- Receivables within one year -€16,175
down €16,175 (-76.2%), from €21,241 to €5,065
of which Trade receivables: -€16,949
- Tangible fixed assets -€9,199
down €9,199 (-43.1%), from €21,354 to €12,155
of which Furniture and vehicles: -€7,399
- Cash -€8,480
down €8,480 (-9.2%), from €91,834 to €83,354
mainly Stocks and contracts (-€68,134) and Net result for the year (-€9,508)
- Trade debts +€36,025
up €36,025 (+226.4%), from €15,910 to €51,935
- Profit (loss) carried forward -€9,508
down €9,508 (-5.7%), from €167,114 to €157,606
- Tax, wage and social debts +€5,524
up €5,524 (+31.2%), from €17,684 to €23,208
of which Remuneration and social security: +€9,728
- Gross operating margin -€10,175
down €10,175 (-22.3%), from €45,609 to €35,434
- Staff costs +€3,547
up €3,547 (+12.1%), from €29,409 to €32,957
- Taxes -€2,886
down €2,886 (-100.0%), from €2,886 to €0
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 | €246,167 | €280,443 | +€34,276 | +13.9% |
| Fixed assets | 21/28 | €29,854 | €20,655 | -€9,199 | -30.8% |
| Tangible fixed assets | 22/27 | €21,354 | €12,155 | -€9,199 | -43.1% |
| Plant, machinery and equipment | 23 | €4,039 | €2,239 | -€1,800 | -44.6% |
| Furniture and vehicles | 24 | €17,315 | €9,916 | -€7,399 | -42.7% |
| Financial fixed assets | 28 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €216,313 | €259,788 | +€43,475 | +20.1% |
| Stocks and contracts in progress | 3 | €103,234 | €171,368 | +€68,134 | +66.0% |
| Stocks | 30/36 | €103,234 | €171,368 | +€68,134 | +66.0% |
| Amounts receivable within one year | 40/41 | €21,241 | €5,065 | -€16,175 | -76.2% |
| Trade receivables | 40 | €16,949 | €0 | -€16,949 | -100.0% |
| Other amounts receivable | 41 | €4,292 | €5,065 | +€774 | +18.0% |
| Cash at bank and in hand | 54/58 | €91,834 | €83,354 | -€8,480 | -9.2% |
| Deferred charges and accrued income | 490/1 | €4 | €0 | -€4 | -100.0% |
| Total equity and liabilities | 10/49 | €246,167 | €280,443 | +€34,276 | +13.9% |
| Equity | 10/15 | €182,114 | €172,606 | -€9,508 | -5.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,114 | €157,606 | -€9,508 | -5.7% |
| Amounts payable | 17/49 | €64,052 | €107,836 | +€43,784 | +68.4% |
| Amounts payable within one year | 42/48 | €62,302 | €106,052 | +€43,749 | +70.2% |
| Trade debts | 44 | €15,910 | €51,935 | +€36,025 | +226.4% |
| Suppliers | 440/4 | €15,910 | €51,935 | +€36,025 | +226.4% |
| Taxes, remuneration and social security | 45 | €17,684 | €23,208 | +€5,524 | +31.2% |
| Taxes | 450/3 | €10,172 | €5,968 | -€4,204 | -41.3% |
| Remuneration and social security | 454/9 | €7,511 | €17,240 | +€9,728 | +129.5% |
| Other amounts payable | 47/48 | €28,709 | €30,908 | +€2,200 | +7.7% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,785 | +€35 | +2.0% |
| Remuneration, social security and pensions | 62 | €29,409 | €32,957 | +€3,547 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,539 | €9,199 | -€340 | -3.6% |
| Other operating charges | 640/8 | €777 | €633 | -€144 | -18.5% |
| Gross operating margin | 9900 | €45,609 | €35,434 | -€10,175 | -22.3% |
| Operating profit (loss) | 9901 | €5,885 | -€7,354 | -€13,238 | |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €2,394 | €2,209 | -€186 | -7.8% |
| Recurring financial charges | 65 | €2,394 | €2,209 | -€186 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €3,490 | -€9,508 | -€12,998 | |
| Income taxes | 67/77 | €2,886 | €0 | -€2,886 | -100.0% |
| Profit (loss) for the period | 9904 | €604 | -€9,508 | -€10,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €604 | -€9,508 | -€10,112 |
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 12 October 2026 via checked.be.