PRIK & TIK: 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.
What changed
PRIK & TIK
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€442
2024 · €982-€540
Equity
€5.4m
2024 · €5.6m-€216,039
Cash
-
not filed
Balance sheet total
€28.7m
2024 · €25.1m+€3.6m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+11.4%), from €17.3m to €19.3m
of which Trade receivables: +€2.0m
- Stocks and contracts +€1.6m
up €1.6m (+22.0%), from €7.3m to €8.9m
Equity and liabilities
- Short-term financial debts +€2.2m
up €2.2m (+96.4%), from €2.3m to €4.5m
- Trade debts +€1.3m
up €1.3m (+8.2%), from €15.6m to €16.9m
Income statement
- Goods and materials +€7.8m
up €7.8m (+4.6%), from €168.6m to €176.4m
of which Purchases: +€10.3m
- Services and other goods -€6.2m
down €6.2m (-68.4%), from €9.1m to €2.9m
- Turnover +€4.8m
up €4.8m (+2.8%), from €172.4m to €177.2m
- Other operating income -€3.2m
down €3.2m (-47.8%), from €6.6m to €3.4m
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.
Result 2024
€982
Turnover
+€4.8m
Other operating income
-€3.2m
Goods and materials
-€7.8m
Services and other goods
+€6.2m
Staff costs
-€33,033
Depreciation
-€11,579
Write-downs
+€6,917
Other operating charges
-€6,573
Other operating items
-€7,666
Financial income
-€65,465
Financial charges
+€25,732
Taxes
+€1,228
Result 2025
€442
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,064,143 | €28,689,109 | +€3.6m | +14.5% |
| Fixed assets | 21/28 | €428,860 | €478,360 | +€49,501 | +11.5% |
| Intangible fixed assets | 21 | €348,853 | €375,997 | +€27,144 | +7.8% |
| Tangible fixed assets | 22/27 | €78,874 | €101,230 | +€22,356 | +28.3% |
| Plant, machinery and equipment | 23 | €20,944 | €72,710 | +€51,766 | +247% |
| Furniture and vehicles | 24 | €32,715 | €15,300 | -€17,415 | -53.2% |
| Other tangible fixed assets | 26 | €25,214 | €13,219 | -€11,995 | -47.6% |
| Financial fixed assets | 28 | €1,133 | €1,133 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,133 | €1,133 | = | 0.0% |
| Shares | 284 | €600 | €600 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €533 | €533 | = | 0.0% |
| Current assets | 29/58 | €24,635,284 | €28,210,749 | +€3.6m | +14.5% |
| Stocks and contracts in progress | 3 | €7,283,829 | €8,887,802 | +€1.6m | +22.0% |
| Stocks | 30/36 | €7,283,829 | €8,887,802 | +€1.6m | +22.0% |
| Goods purchased for resale | 34 | €7,283,829 | €8,887,802 | +€1.6m | +22.0% |
| Amounts receivable within one year | 40/41 | €17,309,813 | €19,284,996 | +€2.0m | +11.4% |
| Trade receivables | 40 | €17,245,745 | €19,284,996 | +€2.0m | +11.8% |
| Other amounts receivable | 41 | €64,068 | - | -€64,068 | |
| Deferred charges and accrued income | 490/1 | €41,642 | €37,951 | -€3,691 | -8.9% |
| Total equity and liabilities | 10/49 | €25,064,143 | €28,689,109 | +€3.6m | +14.5% |
| Equity | 10/15 | €5,566,255 | €5,350,216 | -€216,039 | -3.9% |
| Contributions | 10/11 | €1,259,951 | €1,238,775 | -€21,176 | -1.7% |
| Reserves | 13 | €118,771 | €118,771 | = | 0.0% |
| Distributable reserves | 133 | €118,771 | €118,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,187,533 | €3,992,669 | -€194,864 | -4.7% |
| Amounts payable | 17/49 | €19,497,889 | €23,338,893 | +€3.8m | +19.7% |
| Amounts payable after more than one year | 17 | €633,428 | €799,945 | +€166,516 | +26.3% |
| Financial debts | 170/4 | €502,642 | €672,646 | +€170,004 | +33.8% |
| Credit institutions | 173 | €502,642 | €672,646 | +€170,004 | +33.8% |
| Other amounts payable | 178/9 | €130,786 | €127,299 | -€3,487 | -2.7% |
| Amounts payable within one year | 42/48 | €18,784,460 | €22,526,695 | +€3.7m | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €133,366 | €238,330 | +€104,964 | +78.7% |
| Financial debts | 43 | €2,299,540 | €4,515,481 | +€2.2m | +96.4% |
| Credit institutions | 430/8 | €2,299,540 | €4,515,481 | +€2.2m | +96.4% |
| Trade debts | 44 | €15,580,851 | €16,865,636 | +€1.3m | +8.2% |
| Suppliers | 440/4 | €15,580,851 | €16,865,636 | +€1.3m | +8.2% |
| Taxes, remuneration and social security | 45 | €583,416 | €666,845 | +€83,429 | +14.3% |
| Taxes | 450/3 | €425,385 | €496,528 | +€71,142 | +16.7% |
| Remuneration and social security | 454/9 | €158,031 | €170,318 | +€12,286 | +7.8% |
| Other amounts payable | 47/48 | €187,287 | €240,404 | +€53,116 | +28.4% |
| Accrued charges and deferred income | 492/3 | €80,000 | €12,253 | -€67,747 | -84.7% |
| Operating income | 70/76A | €179,009,787 | €180,654,109 | +€1.6m | +0.9% |
| Turnover | 70 | €172,383,113 | €177,197,633 | +€4.8m | +2.8% |
| Other operating income | 74 | €6,610,205 | €3,447,673 | -€3.2m | -47.8% |
| Non-recurring operating income | 76A | €16,469 | €8,803 | -€7,666 | -46.6% |
| Operating charges | 60/66A | €178,966,217 | €180,572,574 | +€1.6m | +0.9% |
| Goods for resale, raw materials and consumables | 60 | €168,642,004 | €176,444,266 | +€7.8m | +4.6% |
| Purchases | 600/8 | €167,765,514 | €178,040,151 | +€10.3m | +6.1% |
| Change in stocks: decrease (increase) | 609 | €876,490 | -€1,595,885 | -€2.5m | |
| Services and other goods | 61 | €9,129,433 | €2,889,259 | -€6.2m | -68.4% |
| Remuneration, social security and pensions | 62 | €736,312 | €769,345 | +€33,033 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,944 | €133,523 | +€11,579 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,172 | -€8,088 | -€6,917 | -590% |
| Other operating charges | 640/8 | €337,697 | €344,270 | +€6,573 | +1.9% |
| Operating profit (loss) | 9901 | €43,570 | €81,536 | +€37,966 | +87.1% |
| Financial income | 75/76B | €182,883 | €117,418 | -€65,465 | -35.8% |
| Recurring financial income | 75 | €182,883 | €117,418 | -€65,465 | -35.8% |
| Income from current assets | 751 | €8,340 | €23,506 | +€15,167 | +182% |
| Other financial income | 752/9 | €174,543 | €93,911 | -€80,632 | -46.2% |
| Financial charges | 65/66B | €214,539 | €188,807 | -€25,732 | -12.0% |
| Recurring financial charges | 65 | €214,539 | €188,807 | -€25,732 | -12.0% |
| Debt charges | 650 | €214,538 | €188,807 | -€25,731 | -12.0% |
| Other financial charges | 652/9 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €11,914 | €10,146 | -€1,768 | -14.8% |
| Income taxes | 67/77 | €10,932 | €9,704 | -€1,228 | -11.2% |
| Taxes | 670/3 | €10,932 | €9,704 | -€1,228 | -11.2% |
| Profit (loss) for the period | 9904 | €982 | €442 | -€540 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €982 | €442 | -€540 | -55.0% |
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 18 October 2026 via checked.be.