NOBY 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.
NOBY DRINKS
Largest movements
- Stocks and contracts -€19,569
down €19,569 (-27.7%), from €70,726 to €51,157
- Receivables within one year -€7,069
down €7,069 (-70.8%), from €9,988 to €2,919
of which Trade receivables: -€8,468
- Cash +€2,421
up €2,421 (+39.5%), from €6,124 to €8,545
mainly Net result for the year (+€56,073) and Stocks and contracts (+€19,569)
- Financial fixed assets -€1,380
down €1,380 (-98.9%), from €1,396 to €16
- Trade debts -€57,102
down €57,102 (-84.1%), from €67,903 to €10,801
- Profit (loss) carried forward +€56,073
up €56,073, from -€43,089 to €12,984
- Tax, wage and social debts -€10,109
down €10,109 (-79.4%), from €12,732 to €2,622
of which Remuneration and social security: -€6,097
- Debts after one year -€7,500
down €7,500 (-85.7%), from €8,750 to €1,250
- Other debts -€6,171
down €6,171 (-46.6%), from €13,235 to €7,064
- Gross operating margin +€65,783
up €65,783 (+6,918%), from €951 to €66,734
- Staff costs -€28,261
down €28,261 (-91.2%), from €30,981 to €2,719
- Write-downs -€20,891
down €20,891, from €19,374 to -€1,517
- Taxes +€4,623
up €4,623, from -€1 to €4,622
- Other operating charges +€3,523
new in 2025: €3,523
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 | €89,530 | €64,721 | -€24,809 | -27.7% |
| Fixed assets | 21/28 | €2,678 | €2,099 | -€579 | -21.6% |
| Tangible fixed assets | 22/27 | €1,282 | €2,083 | +€801 | +62.5% |
| Land and buildings | 22 | €841 | €741 | -€100 | -11.9% |
| Furniture and vehicles | 24 | €440 | €1,342 | +€901 | +205% |
| Financial fixed assets | 28 | €1,396 | €16 | -€1,380 | -98.9% |
| Current assets | 29/58 | €86,852 | €62,621 | -€24,231 | -27.9% |
| Stocks and contracts in progress | 3 | €70,726 | €51,157 | -€19,569 | -27.7% |
| Stocks | 30/36 | €70,726 | €51,157 | -€19,569 | -27.7% |
| Amounts receivable within one year | 40/41 | €9,988 | €2,919 | -€7,069 | -70.8% |
| Trade receivables | 40 | €9,988 | €1,520 | -€8,468 | -84.8% |
| Other amounts receivable | 41 | - | €1,399 | +€1,399 | |
| Cash at bank and in hand | 54/58 | €6,124 | €8,545 | +€2,421 | +39.5% |
| Deferred charges and accrued income | 490/1 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €89,530 | €64,721 | -€24,809 | -27.7% |
| Equity | 10/15 | -€13,089 | €42,984 | +€56,073 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,089 | €12,984 | +€56,073 | |
| Amounts payable | 17/49 | €102,619 | €21,737 | -€80,882 | -78.8% |
| Amounts payable after more than one year | 17 | €8,750 | €1,250 | -€7,500 | -85.7% |
| Financial debts | 170/4 | €8,750 | €1,250 | -€7,500 | -85.7% |
| Amounts payable within one year | 42/48 | €93,869 | €20,487 | -€73,382 | -78.2% |
| Trade debts | 44 | €67,903 | €10,801 | -€57,102 | -84.1% |
| Suppliers | 440/4 | €67,903 | €10,801 | -€57,102 | -84.1% |
| Taxes, remuneration and social security | 45 | €12,732 | €2,622 | -€10,109 | -79.4% |
| Taxes | 450/3 | €6,635 | €2,622 | -€4,012 | -60.5% |
| Remuneration and social security | 454/9 | €6,097 | - | -€6,097 | |
| Other amounts payable | 47/48 | €13,235 | €7,064 | -€6,171 | -46.6% |
| Remuneration, social security and pensions | 62 | €30,981 | €2,719 | -€28,261 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €658 | +€5 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,374 | -€1,517 | -€20,891 | |
| Other operating charges | 640/8 | - | €3,523 | +€3,523 | |
| Gross operating margin | 9900 | €951 | €66,734 | +€65,783 | +6,918% |
| Operating profit (loss) | 9901 | -€50,057 | €61,350 | +€111,407 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,873 | €661 | -€1,212 | -64.7% |
| Recurring financial charges | 65 | €886 | €661 | -€225 | -25.4% |
| Non-recurring financial charges | 66B | €987 | - | -€987 | |
| Profit (loss) for the period before taxes | 9903 | -€51,930 | €60,695 | +€112,625 | |
| Income taxes | 67/77 | -€1 | €4,622 | +€4,623 | |
| Profit (loss) for the period | 9904 | -€51,929 | €56,073 | +€108,002 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,929 | €56,073 | +€108,002 |
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 16 October 2026 via checked.be.