Singh 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.
Singh drinks
Largest movements
- Cash +€68,603
up €68,603 (+195.8%), from €35,041 to €103,644
mainly Trade debts (+€50,981) and Stocks and contracts (+€40,867)
- Stocks and contracts -€40,867
down €40,867 (-41.0%), from €99,740 to €58,872
- Receivables within one year -€14,394
down €14,394 (-20.1%), from €71,730 to €57,336
of which Trade receivables: -€13,105
- Tangible fixed assets -€10,692
down €10,692 (-18.9%), from €56,623 to €45,931
of which Furniture and vehicles: -€12,024
- Trade debts +€50,981
up €50,981 (+53.0%), from €96,244 to €147,225
- Profit (loss) carried forward -€22,823
down €22,823 (-29.6%), from €77,131 to €54,308
- Debts after one year -€19,336
down €19,336 (-61.1%), from €31,642 to €12,306
- Current portion of long-term debt -€8,869
down €8,869 (-31.4%), from €28,206 to €19,336
- Tax, wage and social debts +€2,876
up €2,876 (+8.3%), from €34,763 to €37,639
of which Remuneration and social security: +€6,818
- Staff costs +€26,811
up €26,811 (+21.6%), from €123,896 to €150,707
- Turnover -€20,957
down €20,957 (-1.8%), from €1.2m to €1.1m
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 | €270,845 | €273,674 | +€2,829 | +1.0% |
| Fixed assets | 21/28 | €64,304 | €53,613 | -€10,692 | -16.6% |
| Tangible fixed assets | 22/27 | €56,623 | €45,931 | -€10,692 | -18.9% |
| Plant, machinery and equipment | 23 | - | €1,333 | +€1,333 | |
| Furniture and vehicles | 24 | €56,623 | €44,599 | -€12,024 | -21.2% |
| Financial fixed assets | 28 | €7,682 | €7,682 | = | 0.0% |
| Current assets | 29/58 | €206,541 | €220,061 | +€13,520 | +6.5% |
| Stocks and contracts in progress | 3 | €99,740 | €58,872 | -€40,867 | -41.0% |
| Stocks | 30/36 | €99,740 | €58,872 | -€40,867 | -41.0% |
| Amounts receivable within one year | 40/41 | €71,730 | €57,336 | -€14,394 | -20.1% |
| Trade receivables | 40 | €32,171 | €19,067 | -€13,105 | -40.7% |
| Other amounts receivable | 41 | €39,558 | €38,269 | -€1,289 | -3.3% |
| Cash at bank and in hand | 54/58 | €35,041 | €103,644 | +€68,603 | +195.8% |
| Deferred charges and accrued income | 490/1 | €31 | €209 | +€178 | +582.0% |
| Total equity and liabilities | 10/49 | €270,845 | €273,674 | +€2,829 | +1.0% |
| Equity | 10/15 | €79,991 | €57,168 | -€22,823 | -28.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,131 | €54,308 | -€22,823 | -29.6% |
| Amounts payable | 17/49 | €190,854 | €216,506 | +€25,651 | +13.4% |
| Amounts payable after more than one year | 17 | €31,642 | €12,306 | -€19,336 | -61.1% |
| Financial debts | 170/4 | €31,642 | €12,306 | -€19,336 | -61.1% |
| Amounts payable within one year | 42/48 | €159,212 | €204,200 | +€44,988 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €28,206 | €19,336 | -€8,869 | -31.4% |
| Trade debts | 44 | €96,244 | €147,225 | +€50,981 | +53.0% |
| Suppliers | 440/4 | €96,244 | €147,225 | +€50,981 | +53.0% |
| Taxes, remuneration and social security | 45 | €34,763 | €37,639 | +€2,876 | +8.3% |
| Taxes | 450/3 | €24,372 | €20,429 | -€3,942 | -16.2% |
| Remuneration and social security | 454/9 | €10,391 | €17,209 | +€6,818 | +65.6% |
| Turnover | 70 | €1,166,167 | €1,145,210 | -€20,957 | -1.8% |
| Non-recurring operating income | 76A | €24 | €29,398 | +€29,374 | +122698.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,013,009 | €1,023,620 | +€10,611 | +1.0% |
| Remuneration, social security and pensions | 62 | €123,896 | €150,707 | +€26,811 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,942 | €19,658 | +€5,716 | +41.0% |
| Other operating charges | 640/8 | €4,296 | €4,554 | +€257 | +6.0% |
| Gross operating margin | 9900 | €160,509 | €157,583 | -€2,925 | -1.8% |
| Operating profit (loss) | 9901 | €18,374 | -€17,336 | -€35,710 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €15,289 | €5,251 | -€10,039 | -65.7% |
| Recurring financial charges | 65 | €15,289 | €5,251 | -€10,039 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €3,085 | -€22,569 | -€25,654 | |
| Income taxes | 67/77 | €1,766 | €254 | -€1,512 | -85.6% |
| Profit (loss) for the period | 9904 | €1,319 | -€22,823 | -€24,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,319 | -€22,823 | -€24,141 |
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.