S&S Drinks: what changed
Two fiscal 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.
S&S Drinks
Largest movements
- Cash +€36,263
up €36,263 (+1777.8%), from €2,040 to €38,303
mainly Trade debts (+€31,280) and Tax, wage and social debts (+€16,421)
- Deferred charges and accrued income +€33,860
up €33,860 (+266.6%), from €12,700 to €46,560
- Stocks and contracts -€6,036
down €6,036 (-23.3%), from €25,852 to €19,816
- Receivables within one year -€4,259
down €4,259 (-6.8%), from €62,636 to €58,376
of which Other amounts receivable: -€7,100
- Trade debts +€31,280
up €31,280 (+807.9%), from €3,872 to €35,151
- Tax, wage and social debts +€16,421
up €16,421 (+35.1%), from €46,734 to €63,154
of which Taxes: +€16,849
- Profit (loss) carried forward +€12,441
up €12,441 (+38.3%), from €32,450 to €44,891
- Gross operating margin -€16,377
down €16,377 (-28.0%), from €58,590 to €42,212
- Staff costs +€16,112
up €16,112 (+170.4%), from €9,455 to €25,567
- Taxes -€1,839
down €1,839 (-37.2%), from €4,949 to €3,110
- Financial charges +€807
up €807 (+241.5%), from €334 to €1,141
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 | €103,228 | €163,055 | +€59,827 | +58.0% |
| Current assets | 29/58 | €103,228 | €163,055 | +€59,827 | +58.0% |
| Stocks and contracts in progress | 3 | €25,852 | €19,816 | -€6,036 | -23.3% |
| Stocks | 30/36 | €25,852 | €19,816 | -€6,036 | -23.3% |
| Amounts receivable within one year | 40/41 | €62,636 | €58,376 | -€4,259 | -6.8% |
| Trade receivables | 40 | €4,727 | €7,568 | +€2,841 | +60.1% |
| Other amounts receivable | 41 | €57,908 | €50,808 | -€7,100 | -12.3% |
| Cash at bank and in hand | 54/58 | €2,040 | €38,303 | +€36,263 | +1777.8% |
| Deferred charges and accrued income | 490/1 | €12,700 | €46,560 | +€33,860 | +266.6% |
| Total equity and liabilities | 10/49 | €103,228 | €163,055 | +€59,827 | +58.0% |
| Equity | 10/15 | €42,450 | €54,891 | +€12,441 | +29.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,450 | €44,891 | +€12,441 | +38.3% |
| Amounts payable | 17/49 | €60,777 | €108,164 | +€47,387 | +78.0% |
| Amounts payable within one year | 42/48 | €60,777 | €108,164 | +€47,387 | +78.0% |
| Trade debts | 44 | €3,872 | €35,151 | +€31,280 | +807.9% |
| Suppliers | 440/4 | €3,872 | €35,151 | +€31,280 | +807.9% |
| Taxes, remuneration and social security | 45 | €46,734 | €63,154 | +€16,421 | +35.1% |
| Taxes | 450/3 | €17,328 | €34,177 | +€16,849 | +97.2% |
| Remuneration and social security | 454/9 | €29,406 | €28,977 | -€429 | -1.5% |
| Other amounts payable | 47/48 | €10,172 | €9,858 | -€314 | -3.1% |
| Remuneration, social security and pensions | 62 | €9,455 | €25,567 | +€16,112 | +170.4% |
| Other operating charges | 640/8 | €55 | €0 | -€55 | -100.0% |
| Gross operating margin | 9900 | €58,590 | €42,212 | -€16,377 | -28.0% |
| Operating profit (loss) | 9901 | €49,080 | €16,645 | -€32,434 | -66.1% |
| Financial income | 75/76B | €0 | €47 | +€47 | +46700.0% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +46700.0% |
| Financial charges | 65/66B | €334 | €1,141 | +€807 | +241.5% |
| Recurring financial charges | 65 | €334 | €1,141 | +€807 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €48,746 | €15,551 | -€33,195 | -68.1% |
| Income taxes | 67/77 | €4,949 | €3,110 | -€1,839 | -37.2% |
| Profit (loss) for the period | 9904 | €43,796 | €12,441 | -€31,356 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,796 | €12,441 | -€31,356 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.