TheDrinks: 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.
TheDrinks
Largest movements
- Stocks and contracts -€23,926
down €23,926 (-19.6%), from €122,154 to €98,227
- Deferred charges and accrued income -€15,072
down €15,072 (-66.3%), from €22,719 to €7,647
- Cash -€13,399
down €13,399 (-61.5%), from €21,795 to €8,396
mainly Other debts (-€235,585) and Debts after one year (-€39,645)
- Other debts -€235,585
down €235,585 (-85.3%), from €276,164 to €40,579
- Profit (loss) carried forward +€199,085
up €199,085 (+194%), from €102,702 to €301,787
- Trade debts +€50,543
up €50,543 (+36.6%), from €138,140 to €188,683
- Debts after one year -€39,645
down €39,645 (-19.2%), from €206,912 to €167,267
- Current portion of long-term debt -€16,438
down €16,438 (-19.6%), from €83,920 to €67,483
- Financial income +€231,706
up €231,706 (+8,645,760%), from €3 to €231,709
- Gross operating margin -€71,105
down €71,105 (-27.7%), from €256,787 to €185,682
- Taxes -€16,082
down €16,082 (-100%), from €16,082 to €0
- Staff costs +€15,365
up €15,365 (+8.4%), from €183,237 to €198,602
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 | €894,944 | €845,677 | -€49,267 | -5.5% |
| Fixed assets | 21/28 | €608,432 | €609,862 | +€1,430 | +0.2% |
| Intangible fixed assets | 21 | €8,026 | €10,659 | +€2,633 | +32.8% |
| Tangible fixed assets | 22/27 | €7,005 | €6,303 | -€703 | -10.0% |
| Plant, machinery and equipment | 23 | €1,285 | €328 | -€957 | -74.5% |
| Furniture and vehicles | 24 | €530 | €1,522 | +€992 | +187% |
| Other tangible fixed assets | 26 | €5,190 | €4,453 | -€737 | -14.2% |
| Financial fixed assets | 28 | €593,400 | €592,900 | -€500 | -0.1% |
| Current assets | 29/58 | €286,512 | €235,815 | -€50,697 | -17.7% |
| Stocks and contracts in progress | 3 | €122,154 | €98,227 | -€23,926 | -19.6% |
| Stocks | 30/36 | €122,154 | €98,227 | -€23,926 | -19.6% |
| Amounts receivable within one year | 40/41 | €119,845 | €121,545 | +€1,700 | +1.4% |
| Trade receivables | 40 | €34,949 | €17,382 | -€17,567 | -50.3% |
| Other amounts receivable | 41 | €84,897 | €104,163 | +€19,266 | +22.7% |
| Cash at bank and in hand | 54/58 | €21,795 | €8,396 | -€13,399 | -61.5% |
| Deferred charges and accrued income | 490/1 | €22,719 | €7,647 | -€15,072 | -66.3% |
| Total equity and liabilities | 10/49 | €894,944 | €845,677 | -€49,267 | -5.5% |
| Equity | 10/15 | €121,302 | €320,387 | +€199,085 | +164% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,702 | €301,787 | +€199,085 | +194% |
| Amounts payable | 17/49 | €773,642 | €525,290 | -€248,352 | -32.1% |
| Amounts payable after more than one year | 17 | €206,912 | €167,267 | -€39,645 | -19.2% |
| Financial debts | 170/4 | €206,912 | €167,267 | -€39,645 | -19.2% |
| Amounts payable within one year | 42/48 | €566,584 | €358,024 | -€208,560 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €83,920 | €67,483 | -€16,438 | -19.6% |
| Financial debts | 43 | €11,074 | €13,398 | +€2,324 | +21.0% |
| Credit institutions | 430/8 | €11,074 | €2,971 | -€8,103 | -73.2% |
| Other loans | 439 | - | €10,427 | +€10,427 | |
| Trade debts | 44 | €138,140 | €188,683 | +€50,543 | +36.6% |
| Suppliers | 440/4 | €138,140 | €188,683 | +€50,543 | +36.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €57,285 | €47,881 | -€9,404 | -16.4% |
| Taxes | 450/3 | €26,192 | €19,175 | -€7,017 | -26.8% |
| Remuneration and social security | 454/9 | €31,094 | €28,706 | -€2,387 | -7.7% |
| Other amounts payable | 47/48 | €276,164 | €40,579 | -€235,585 | -85.3% |
| Accrued charges and deferred income | 492/3 | €146 | €0 | -€146 | -100% |
| Non-recurring operating income | 76A | - | €1,698 | +€1,698 | |
| Remuneration, social security and pensions | 62 | €183,237 | €198,602 | +€15,365 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,389 | €5,664 | +€275 | +5.1% |
| Other operating charges | 640/8 | €2,286 | €2,803 | +€517 | +22.6% |
| Gross operating margin | 9900 | €256,787 | €185,682 | -€71,105 | -27.7% |
| Operating profit (loss) | 9901 | €65,874 | -€21,388 | -€87,262 | |
| Financial income | 75/76B | €3 | €231,709 | +€231,706 | +8,645,760% |
| Recurring financial income | 75 | €3 | €231,709 | +€231,706 | +8,645,760% |
| Financial charges | 65/66B | €13,096 | €11,236 | -€1,860 | -14.2% |
| Recurring financial charges | 65 | €13,096 | €11,236 | -€1,860 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €52,781 | €199,085 | +€146,304 | +277% |
| Income taxes | 67/77 | €16,082 | €0 | -€16,082 | -100% |
| Profit (loss) for the period | 9904 | €36,699 | €199,085 | +€162,386 | +442% |
| Profit (loss) for the period to be appropriated | 9905 | €36,699 | €199,085 | +€162,386 | +442% |
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 24 October 2026 via checked.be.