TWINKLE DRINK: 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.
TWINKLE DRINK
Largest movements
- Stocks and contracts +€10,441
up €10,441 (+41.9%), from €24,906 to €35,347
- Debts after one year +€17,725
up €17,725 (+40.7%), from €43,525 to €61,250
of which Other amounts payable: +€16,000
- Current portion of long-term debt -€3,735
down €3,735 (-74.6%), from €5,009 to €1,274
- Profit (loss) carried forward -€3,283
down €3,283 (-22.6%), from -€14,505 to -€17,788
- Gross operating margin +€8,191
up €8,191 (+88.4%), from -€9,271 to -€1,079
- Financial charges +€1,344
up €1,344 (+116.4%), from €1,155 to €2,499
- Other operating charges -€812
no longer reported in 2025 (was €812)
- Financial income +€281
up €281 (+1961.8%), from €14 to €295
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 | €37,427 | €47,574 | +€10,146 | +27.1% |
| Current assets | 29/58 | €37,427 | €47,574 | +€10,146 | +27.1% |
| Stocks and contracts in progress | 3 | €24,906 | €35,347 | +€10,441 | +41.9% |
| Stocks | 30/36 | €24,906 | €35,347 | +€10,441 | +41.9% |
| Amounts receivable within one year | 40/41 | €11,364 | €10,922 | -€442 | -3.9% |
| Trade receivables | 40 | €5,416 | €2,765 | -€2,651 | -49.0% |
| Other amounts receivable | 41 | €5,948 | €8,157 | +€2,210 | +37.2% |
| Cash at bank and in hand | 54/58 | €1,157 | €1,304 | +€147 | +12.7% |
| Total equity and liabilities | 10/49 | €37,427 | €47,574 | +€10,146 | +27.1% |
| Equity | 10/15 | -€12,005 | -€15,288 | -€3,283 | -27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,505 | -€17,788 | -€3,283 | -22.6% |
| Amounts payable | 17/49 | €49,432 | €62,862 | +€13,430 | +27.2% |
| Amounts payable after more than one year | 17 | €43,525 | €61,250 | +€17,725 | +40.7% |
| Financial debts | 170/4 | €43,525 | €45,250 | +€1,725 | +4.0% |
| Other amounts payable | 178/9 | - | €16,000 | +€16,000 | |
| Amounts payable within one year | 42/48 | €5,508 | €1,612 | -€3,896 | -70.7% |
| Current portion of amounts payable after more than one year | 42 | €5,009 | €1,274 | -€3,735 | -74.6% |
| Financial debts | 43 | €468 | - | -€468 | |
| Credit institutions | 430/8 | €468 | - | -€468 | |
| Trade debts | 44 | - | €263 | +€263 | |
| Suppliers | 440/4 | - | €263 | +€263 | |
| Other amounts payable | 47/48 | €31 | €75 | +€44 | +139.3% |
| Accrued charges and deferred income | 492/3 | €399 | - | -€399 | |
| Other operating charges | 640/8 | €812 | - | -€812 | |
| Gross operating margin | 9900 | -€9,271 | -€1,079 | +€8,191 | +88.4% |
| Operating profit (loss) | 9901 | -€10,083 | -€1,079 | +€9,004 | +89.3% |
| Financial income | 75/76B | €14 | €295 | +€281 | +1961.8% |
| Recurring financial income | 75 | €14 | €295 | +€281 | +1961.8% |
| Financial charges | 65/66B | €1,155 | €2,499 | +€1,344 | +116.4% |
| Recurring financial charges | 65 | €1,155 | €2,499 | +€1,344 | +116.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,224 | -€3,283 | +€7,940 | +70.7% |
| Profit (loss) for the period | 9904 | -€11,224 | -€3,283 | +€7,940 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,224 | -€3,283 | +€7,940 | +70.7% |
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 6 October 2026 via checked.be.