SMART CHOICE 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.
SMART CHOICE DRINKS
Largest movements
- Stocks and contracts +€13,515
up €13,515 (+1,234%), from €1,095 to €14,610
- Cash +€8,838
up €8,838 (+13,566%), from €65 to €8,904
mainly Other debts (+€23,201) and Net result for the year (+€11,418)
- Financial fixed assets +€6,500
up €6,500 (+173%), from €3,760 to €10,260
- Receivables within one year +€2,152
up €2,152 (+3,805%), from €57 to €2,209
of which Trade receivables: +€2,209
- Other debts +€23,201
new in 2025: €23,201
- Profit (loss) carried forward +€11,418
up €11,418 (+35.3%), from -€32,307 to -€20,889
- Contributions -€8,367
down €8,367 (-27.8%), from €30,057 to €21,690
- Trade debts +€2,959
up €2,959 (+252%), from €1,177 to €4,136
- Tax, wage and social debts +€1,795
up €1,795 (+29.7%), from €6,050 to €7,845
of which Taxes: +€4,095
- Turnover +€475,819
new in 2025: €475,819
- Purchases and services +€456,609
up €456,609 (+4,922%), from €9,277 to €465,886
- Gross operating margin +€26,240
up €26,240, from -€9,277 to €16,963
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.
Derived cash bridge
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 | €4,977 | €35,983 | +€31,006 | +623% |
| Fixed assets | 21/28 | €3,760 | €10,260 | +€6,500 | +173% |
| Financial fixed assets | 28 | €3,760 | €10,260 | +€6,500 | +173% |
| Current assets | 29/58 | €1,217 | €25,723 | +€24,506 | +2,014% |
| Stocks and contracts in progress | 3 | €1,095 | €14,610 | +€13,515 | +1,234% |
| Stocks | 30/36 | €1,095 | €14,610 | +€13,515 | +1,234% |
| Amounts receivable within one year | 40/41 | €57 | €2,209 | +€2,152 | +3,805% |
| Trade receivables | 40 | - | €2,209 | +€2,209 | |
| Other amounts receivable | 41 | €57 | - | -€57 | |
| Cash at bank and in hand | 54/58 | €65 | €8,904 | +€8,838 | +13,566% |
| Total equity and liabilities | 10/49 | €4,977 | €35,983 | +€31,006 | +623% |
| Equity | 10/15 | -€2,250 | €801 | +€3,051 | |
| Contributions | 10/11 | €30,057 | €21,690 | -€8,367 | -27.8% |
| Profit (loss) carried forward | 14 | -€32,307 | -€20,889 | +€11,418 | +35.3% |
| Amounts payable | 17/49 | €7,227 | €35,182 | +€27,955 | +387% |
| Amounts payable within one year | 42/48 | €7,227 | €35,182 | +€27,955 | +387% |
| Trade debts | 44 | €1,177 | €4,136 | +€2,959 | +252% |
| Suppliers | 440/4 | €1,177 | €4,136 | +€2,959 | +252% |
| Taxes, remuneration and social security | 45 | €6,050 | €7,845 | +€1,795 | +29.7% |
| Taxes | 450/3 | €1,450 | €5,545 | +€4,095 | +282% |
| Remuneration and social security | 454/9 | €4,600 | €2,300 | -€2,300 | -50.0% |
| Other amounts payable | 47/48 | - | €23,201 | +€23,201 | |
| Turnover | 70 | - | €475,819 | +€475,819 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,277 | €465,886 | +€456,609 | +4,922% |
| Other operating charges | 640/8 | €1,450 | €1,414 | -€36 | -2.5% |
| Non-recurring operating charges | 66A | €7,791 | - | -€7,791 | |
| Gross operating margin | 9900 | -€9,277 | €16,963 | +€26,240 | |
| Operating profit (loss) | 9901 | -€18,518 | €15,549 | +€34,067 | |
| Financial charges | 65/66B | €126 | €4,131 | +€4,006 | +3,190% |
| Recurring financial charges | 65 | €126 | €4,131 | +€4,006 | +3,190% |
| Profit (loss) for the period before taxes | 9903 | -€18,643 | €11,418 | +€30,061 | |
| Profit (loss) for the period | 9904 | -€18,643 | €11,418 | +€30,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,643 | €11,418 | +€30,061 |
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 17 October 2026 via checked.be.