OSCAR 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.
OSCAR DRINK
Largest movements
- Receivables within one year +€20,041
up €20,041 (+33.6%), from €59,680 to €79,721
of which Trade receivables: +€15,562
- Cash +€18,593
up €18,593 (+72.7%), from €25,558 to €44,151
mainly Trade debts (+€35,196) and Other debts (+€13,324)
- Stocks and contracts -€3,851
down €3,851 (-8.0%), from €48,388 to €44,537
- Trade debts +€35,196
up €35,196 (+31.6%), from €111,327 to €146,523
- Profit (loss) carried forward -€16,470
down €16,470, from €14,861 to -€1,609
- Other debts +€13,324
up €13,324, from €0 to €13,324
- Turnover -€83,856
down €83,856 (-8.9%), from €939,842 to €855,986
- Purchases and services -€57,263
down €57,263 (-6.6%), from €867,941 to €810,678
- Gross operating margin -€26,504
down €26,504 (-32.0%), from €82,833 to €56,329
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 | €159,822 | €193,057 | +€33,235 | +20.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,196 | €24,648 | -€1,548 | -5.9% |
| Tangible fixed assets | 22/27 | €15,696 | €14,148 | -€1,548 | -9.9% |
| Plant, machinery and equipment | 23 | €8,443 | €10,367 | +€1,924 | +22.8% |
| Furniture and vehicles | 24 | €5,511 | €2,666 | -€2,846 | -51.6% |
| Other tangible fixed assets | 26 | €1,741 | €1,115 | -€626 | -36.0% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €133,626 | €168,410 | +€34,783 | +26.0% |
| Stocks and contracts in progress | 3 | €48,388 | €44,537 | -€3,851 | -8.0% |
| Stocks | 30/36 | €48,388 | €44,537 | -€3,851 | -8.0% |
| Amounts receivable within one year | 40/41 | €59,680 | €79,721 | +€20,041 | +33.6% |
| Trade receivables | 40 | €57,943 | €73,505 | +€15,562 | +26.9% |
| Other amounts receivable | 41 | €1,738 | €6,216 | +€4,478 | +258% |
| Cash at bank and in hand | 54/58 | €25,558 | €44,151 | +€18,593 | +72.7% |
| Total equity and liabilities | 10/49 | €159,822 | €193,057 | +€33,235 | +20.8% |
| Equity | 10/15 | €34,348 | €17,878 | -€16,470 | -48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €887 | €887 | = | 0.0% |
| Non-distributable reserves | 130/1 | €887 | €887 | = | 0.0% |
| Legal reserve | 130 | €887 | €887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,861 | -€1,609 | -€16,470 | |
| Amounts payable | 17/49 | €125,474 | €175,179 | +€49,705 | +39.6% |
| Amounts payable within one year | 42/48 | €125,474 | €175,179 | +€49,705 | +39.6% |
| Trade debts | 44 | €111,327 | €146,523 | +€35,196 | +31.6% |
| Suppliers | 440/4 | €111,327 | €146,523 | +€35,196 | +31.6% |
| Taxes, remuneration and social security | 45 | €14,147 | €15,333 | +€1,186 | +8.4% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €14,147 | €15,333 | +€1,186 | +8.4% |
| Other amounts payable | 47/48 | €0 | €13,324 | +€13,324 | |
| Turnover | 70 | €939,842 | €855,986 | -€83,856 | -8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €867,941 | €810,678 | -€57,263 | -6.6% |
| Remuneration, social security and pensions | 62 | €61,629 | €58,712 | -€2,917 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,733 | €4,698 | -€35 | -0.7% |
| Other operating charges | 640/8 | €4,393 | €3,318 | -€1,075 | -24.5% |
| Gross operating margin | 9900 | €82,833 | €56,329 | -€26,504 | -32.0% |
| Operating profit (loss) | 9901 | €12,077 | -€10,399 | -€22,476 | |
| Financial charges | 65/66B | €2,162 | €2,762 | +€600 | +27.8% |
| Recurring financial charges | 65 | €2,162 | €2,762 | +€600 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €9,916 | -€13,161 | -€23,076 | |
| Income taxes | 67/77 | €3,309 | €3,309 | = | 0.0% |
| Profit (loss) for the period | 9904 | €6,606 | -€16,470 | -€23,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,606 | -€16,470 | -€23,076 |
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 25 October 2026 via checked.be.