TOP DRINK: 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.
TOP DRINK
Largest movements
- Receivables within one year -€3,285
no longer reported in 2025 (was €3,285)
- Tax, wage and social debts -€7,745
down €7,745 (-60.1%), from €12,887 to €5,142
of which Remuneration and social security: -€5,832
- Other debts +€4,460
up €4,460 (+3.7%), from €121,024 to €125,484
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,385 | €100 | -€3,285 | -97.0% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €3,285 | - | -€3,285 | |
| Amounts receivable within one year | 40/41 | €3,285 | - | -€3,285 | |
| Trade receivables | 40 | €3,285 | - | -€3,285 | |
| Total equity and liabilities | 10/49 | €3,385 | €100 | -€3,285 | -97.0% |
| Equity | 10/15 | -€138,870 | -€138,870 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,070 | -€145,070 | = | 0.0% |
| Amounts payable | 17/49 | €142,255 | €138,970 | -€3,285 | -2.3% |
| Amounts payable within one year | 42/48 | €142,255 | €138,970 | -€3,285 | -2.3% |
| Trade debts | 44 | €8,344 | €8,344 | = | 0.0% |
| Suppliers | 440/4 | €8,344 | €8,344 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,887 | €5,142 | -€7,745 | -60.1% |
| Taxes | 450/3 | €7,055 | €5,142 | -€1,913 | -27.1% |
| Remuneration and social security | 454/9 | €5,832 | - | -€5,832 | |
| Other amounts payable | 47/48 | €121,024 | €125,484 | +€4,460 | +3.7% |
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 18 October 2026 via checked.be.