SAILOR 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.
SAILOR DRINKS
Largest movements
- Cash +€41,216
up €41,216 (+249.0%), from €16,550 to €57,766
mainly Debts after one year (+€34,629) and Depreciation (+€5,067)
- Stocks and contracts +€11,501
up €11,501 (+1856.9%), from €619 to €12,120
- Intangible fixed assets -€3,568
down €3,568 (-29.8%), from €11,974 to €8,406
- Receivables within one year -€3,030
down €3,030 (-27.6%), from €10,963 to €7,933
of which Trade receivables: -€1,611
- Debts after one year +€34,629
up €34,629 (+138.5%), from €25,000 to €59,629
- Trade debts +€4,918
up €4,918 (+971.7%), from €506 to €5,424
- Other debts +€4,065
up €4,065 (+137.3%), from €2,961 to €7,026
- Profit (loss) carried forward +€2,600
up €2,600, from -€505 to €2,095
- Gross operating margin +€7,126
up €7,126 (+453.4%), from €1,572 to €8,697
- Depreciation +€4,234
up €4,234 (+508.3%), from €833 to €5,067
- Other operating charges -€841
down €841 (-71.4%), from €1,178 to €337
- Financial charges +€621
up €621 (+952.9%), from €65 to €686
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 | €42,962 | €89,758 | +€46,795 | +108.9% |
| Fixed assets | 21/28 | €14,577 | €11,486 | -€3,091 | -21.2% |
| Intangible fixed assets | 21 | €11,974 | €8,406 | -€3,568 | -29.8% |
| Tangible fixed assets | 22/27 | €2,303 | €2,570 | +€267 | +11.6% |
| Plant, machinery and equipment | 23 | €975 | €687 | -€288 | -29.5% |
| Furniture and vehicles | 24 | €1,329 | €1,883 | +€554 | +41.7% |
| Financial fixed assets | 28 | €300 | €510 | +€210 | +70.0% |
| Current assets | 29/58 | €28,385 | €78,271 | +€49,886 | +175.7% |
| Stocks and contracts in progress | 3 | €619 | €12,120 | +€11,501 | +1856.9% |
| Stocks | 30/36 | €619 | €12,120 | +€11,501 | +1856.9% |
| Amounts receivable within one year | 40/41 | €10,963 | €7,933 | -€3,030 | -27.6% |
| Trade receivables | 40 | €6,110 | €4,500 | -€1,611 | -26.4% |
| Other amounts receivable | 41 | €4,853 | €3,433 | -€1,419 | -29.2% |
| Cash at bank and in hand | 54/58 | €16,550 | €57,766 | +€41,216 | +249.0% |
| Deferred charges and accrued income | 490/1 | €252 | €452 | +€200 | +79.1% |
| Total equity and liabilities | 10/49 | €42,962 | €89,758 | +€46,795 | +108.9% |
| Equity | 10/15 | €14,495 | €17,095 | +€2,600 | +17.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€505 | €2,095 | +€2,600 | |
| Amounts payable | 17/49 | €28,467 | €72,663 | +€44,196 | +155.3% |
| Amounts payable after more than one year | 17 | €25,000 | €59,629 | +€34,629 | +138.5% |
| Financial debts | 170/4 | €25,000 | €59,629 | +€34,629 | +138.5% |
| Amounts payable within one year | 42/48 | €3,467 | €13,034 | +€9,567 | +275.9% |
| Trade debts | 44 | €506 | €5,424 | +€4,918 | +971.7% |
| Suppliers | 440/4 | €506 | €5,424 | +€4,918 | +971.7% |
| Taxes, remuneration and social security | 45 | - | €583 | +€583 | |
| Taxes | 450/3 | - | €583 | +€583 | |
| Other amounts payable | 47/48 | €2,961 | €7,026 | +€4,065 | +137.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €5,067 | +€4,234 | +508.3% |
| Other operating charges | 640/8 | €1,178 | €337 | -€841 | -71.4% |
| Gross operating margin | 9900 | €1,572 | €8,697 | +€7,126 | +453.4% |
| Operating profit (loss) | 9901 | -€440 | €3,293 | +€3,733 | |
| Financial charges | 65/66B | €65 | €686 | +€621 | +952.9% |
| Recurring financial charges | 65 | €65 | €686 | +€621 | +952.9% |
| Profit (loss) for the period before taxes | 9903 | -€505 | €2,607 | +€3,112 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€505 | €2,600 | +€3,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€505 | €2,600 | +€3,105 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.