OK 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.
OK DRINKS
Largest movements
- Stocks and contracts +€44,420
up €44,420 (+14.5%), from €305,981 to €350,401
- Profit (loss) carried forward +€79,804
up €79,804 (+28.0%), from €284,940 to €364,745
- Other debts -€50,136
down €50,136 (-58.8%), from €85,224 to €35,088
- Trade debts +€10,330
up €10,330 (+36.0%), from €28,699 to €39,029
- Gross operating margin -€52,916
down €52,916 (-22.8%), from €232,149 to €179,232
- Taxes -€12,015
down €12,015 (-29.4%), from €40,886 to €28,872
- Staff costs -€10,422
down €10,422 (-13.3%), from €78,234 to €67,812
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 | €479,742 | €524,529 | +€44,787 | +9.3% |
| Fixed assets | 21/28 | €14,219 | €13,566 | -€653 | -4.6% |
| Tangible fixed assets | 22/27 | €1,989 | €1,336 | -€653 | -32.8% |
| Furniture and vehicles | 24 | €1,989 | €1,336 | -€653 | -32.8% |
| Financial fixed assets | 28 | €12,230 | €12,230 | = | 0.0% |
| Current assets | 29/58 | €465,523 | €510,963 | +€45,440 | +9.8% |
| Stocks and contracts in progress | 3 | €305,981 | €350,401 | +€44,420 | +14.5% |
| Stocks | 30/36 | €305,981 | €350,401 | +€44,420 | +14.5% |
| Amounts receivable within one year | 40/41 | €43,328 | €40,171 | -€3,156 | -7.3% |
| Trade receivables | 40 | €34,357 | €31,182 | -€3,174 | -9.2% |
| Other amounts receivable | 41 | €8,971 | €8,989 | +€18 | +0.2% |
| Cash at bank and in hand | 54/58 | €113,696 | €116,765 | +€3,069 | +2.7% |
| Deferred charges and accrued income | 490/1 | €2,518 | €3,626 | +€1,107 | +44.0% |
| Total equity and liabilities | 10/49 | €479,742 | €524,529 | +€44,787 | +9.3% |
| Equity | 10/15 | €292,168 | €371,973 | +€79,804 | +27.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,028 | €1,028 | = | 0.0% |
| Distributable reserves | 133 | €1,028 | €1,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,940 | €364,745 | +€79,804 | +28.0% |
| Amounts payable | 17/49 | €187,574 | €152,557 | -€35,017 | -18.7% |
| Amounts payable within one year | 42/48 | €187,574 | €152,557 | -€35,017 | -18.7% |
| Trade debts | 44 | €28,699 | €39,029 | +€10,330 | +36.0% |
| Suppliers | 440/4 | €28,699 | €39,029 | +€10,330 | +36.0% |
| Taxes, remuneration and social security | 45 | €73,650 | €78,439 | +€4,789 | +6.5% |
| Taxes | 450/3 | €54,887 | €66,467 | +€11,580 | +21.1% |
| Remuneration and social security | 454/9 | €18,763 | €11,973 | -€6,791 | -36.2% |
| Other amounts payable | 47/48 | €85,224 | €35,088 | -€50,136 | -58.8% |
| Remuneration, social security and pensions | 62 | €78,234 | €67,812 | -€10,422 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,048 | €653 | -€395 | -37.7% |
| Other operating charges | 640/8 | €2,819 | €1,383 | -€1,436 | -50.9% |
| Gross operating margin | 9900 | €232,149 | €179,232 | -€52,916 | -22.8% |
| Operating profit (loss) | 9901 | €150,047 | €109,384 | -€40,662 | -27.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,103 | €709 | -€394 | -35.7% |
| Recurring financial charges | 65 | €1,103 | €709 | -€394 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €148,946 | €108,676 | -€40,270 | -27.0% |
| Income taxes | 67/77 | €40,886 | €28,872 | -€12,015 | -29.4% |
| Profit (loss) for the period | 9904 | €108,060 | €79,804 | -€28,256 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,060 | €79,804 | -€28,256 | -26.1% |
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 31 October 2026 via checked.be.