PARTY 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.
PARTY DRINKS
Largest movements
- Stocks and contracts +€27,064
up €27,064 (+29.3%), from €92,507 to €119,571
- Receivables within one year -€14,094
down €14,094 (-45.6%), from €30,906 to €16,812
of which Trade receivables: -€12,992
- Cash -€9,392
down €9,392 (-38.8%), from €24,200 to €14,807
mainly Stocks and contracts (-€27,064) and Trade debts (-€15,380)
- Tangible fixed assets -€5,308
down €5,308 (-13.5%), from €39,441 to €34,133
of which Furniture and vehicles: -€5,226
- Reserves +€18,572
up €18,572 (+58.3%), from €31,833 to €50,404
- Trade debts -€15,380
down €15,380 (-29.5%), from €52,052 to €36,672
- Debts after one year -€6,360
down €6,360 (-35.1%), from €18,110 to €11,750
- Other debts +€5,603
up €5,603 (+7.3%), from €77,215 to €82,818
- Gross operating margin +€10,443
up €10,443 (+42.4%), from €24,605 to €35,048
- Depreciation +€5,544
up €5,544 (+123.6%), from €4,485 to €10,029
- Taxes +€971
up €971 (+23.7%), from €4,094 to €5,064
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 | €191,475 | €191,569 | +€94 | 0.0% |
| Fixed assets | 21/28 | €39,441 | €34,133 | -€5,308 | -13.5% |
| Tangible fixed assets | 22/27 | €39,441 | €34,133 | -€5,308 | -13.5% |
| Land and buildings | 22 | €4,545 | €3,145 | -€1,400 | -30.8% |
| Plant, machinery and equipment | 23 | €10,319 | €11,638 | +€1,318 | +12.8% |
| Furniture and vehicles | 24 | €24,577 | €19,350 | -€5,226 | -21.3% |
| Current assets | 29/58 | €152,034 | €157,436 | +€5,402 | +3.6% |
| Stocks and contracts in progress | 3 | €92,507 | €119,571 | +€27,064 | +29.3% |
| Stocks | 30/36 | €92,507 | €119,571 | +€27,064 | +29.3% |
| Amounts receivable within one year | 40/41 | €30,906 | €16,812 | -€14,094 | -45.6% |
| Trade receivables | 40 | €22,753 | €9,761 | -€12,992 | -57.1% |
| Other amounts receivable | 41 | €8,153 | €7,050 | -€1,102 | -13.5% |
| Cash at bank and in hand | 54/58 | €24,200 | €14,807 | -€9,392 | -38.8% |
| Deferred charges and accrued income | 490/1 | €4,422 | €6,246 | +€1,825 | +41.3% |
| Total equity and liabilities | 10/49 | €191,475 | €191,569 | +€94 | 0.0% |
| Equity | 10/15 | €32,833 | €51,404 | +€18,572 | +56.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,833 | €50,404 | +€18,572 | +58.3% |
| Distributable reserves | 133 | €31,833 | €50,404 | +€18,572 | +58.3% |
| Amounts payable | 17/49 | €158,643 | €140,165 | -€18,478 | -11.6% |
| Amounts payable after more than one year | 17 | €18,110 | €11,750 | -€6,360 | -35.1% |
| Other amounts payable | 178/9 | €18,110 | €11,750 | -€6,360 | -35.1% |
| Amounts payable within one year | 42/48 | €139,721 | €128,415 | -€11,306 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €6,360 | €6,360 | = | 0.0% |
| Trade debts | 44 | €52,052 | €36,672 | -€15,380 | -29.5% |
| Suppliers | 440/4 | €52,052 | €36,672 | -€15,380 | -29.5% |
| Taxes, remuneration and social security | 45 | €4,094 | €2,564 | -€1,529 | -37.4% |
| Taxes | 450/3 | €4,094 | €2,564 | -€1,529 | -37.4% |
| Other amounts payable | 47/48 | €77,215 | €82,818 | +€5,603 | +7.3% |
| Accrued charges and deferred income | 492/3 | €812 | - | -€812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,485 | €10,029 | +€5,544 | +123.6% |
| Other operating charges | 640/8 | €699 | €865 | +€166 | +23.7% |
| Gross operating margin | 9900 | €24,605 | €35,048 | +€10,443 | +42.4% |
| Operating profit (loss) | 9901 | €19,421 | €24,154 | +€4,733 | +24.4% |
| Financial income | 75/76B | €3 | €37 | +€34 | +1060.4% |
| Recurring financial income | 75 | €3 | €37 | +€34 | +1060.4% |
| Financial charges | 65/66B | €286 | €555 | +€269 | +94.0% |
| Recurring financial charges | 65 | €286 | €555 | +€269 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €19,138 | €23,636 | +€4,498 | +23.5% |
| Income taxes | 67/77 | €4,094 | €5,064 | +€971 | +23.7% |
| Profit (loss) for the period | 9904 | €15,045 | €18,572 | +€3,527 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,045 | €18,572 | +€3,527 | +23.4% |
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 10 October 2026 via checked.be.