BEVERAGE: 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.
BEVERAGE
Largest movements
- Receivables within one year -€11,121
down €11,121 (-94.2%), from €11,800 to €679
- Cash +€7,707
up €7,707 (+173%), from €4,443 to €12,150
mainly Receivables within one year (+€11,121) and Trade debts (+€3,133)
- Tangible fixed assets -€409
no longer reported in 2025 (was €409)
- Financial fixed assets +€180
new in 2025: €180
- Tax, wage and social debts -€3,600
no longer reported in 2025 (was €3,600)
- Profit (loss) carried forward -€3,175
down €3,175 (-3.9%), from -€81,968 to -€85,143
- Trade debts +€3,133
up €3,133 (+972%), from €322 to €3,455
- Gross operating margin +€46,048
up €46,048, from -€45,919 to €129
- Other operating charges +€1,194
new in 2025: €1,194
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 | €16,652 | €13,010 | -€3,643 | -21.9% |
| Fixed assets | 21/28 | €409 | €180 | -€229 | -56.0% |
| Tangible fixed assets | 22/27 | €409 | - | -€409 | |
| Furniture and vehicles | 24 | €409 | - | -€409 | |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €16,243 | €12,830 | -€3,414 | -21.0% |
| Amounts receivable within one year | 40/41 | €11,800 | €679 | -€11,121 | -94.2% |
| Other amounts receivable | 41 | €11,800 | €679 | -€11,121 | -94.2% |
| Cash at bank and in hand | 54/58 | €4,443 | €12,150 | +€7,707 | +173% |
| Total equity and liabilities | 10/49 | €16,652 | €13,010 | -€3,643 | -21.9% |
| Equity | 10/15 | -€13,768 | -€16,943 | -€3,175 | -23.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,968 | -€85,143 | -€3,175 | -3.9% |
| Amounts payable | 17/49 | €30,420 | €29,953 | -€467 | -1.5% |
| Amounts payable within one year | 42/48 | €30,420 | €29,953 | -€467 | -1.5% |
| Trade debts | 44 | €322 | €3,455 | +€3,133 | +972% |
| Suppliers | 440/4 | €322 | €3,455 | +€3,133 | +972% |
| Taxes, remuneration and social security | 45 | €3,600 | - | -€3,600 | |
| Taxes | 450/3 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €26,498 | €26,498 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €163 | -€160 | -€323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | - | -€319 | |
| Other operating charges | 640/8 | - | €1,194 | +€1,194 | |
| Non-recurring operating charges | 66A | €2,347 | €711 | -€1,636 | -69.7% |
| Gross operating margin | 9900 | -€45,919 | €129 | +€46,048 | |
| Operating profit (loss) | 9901 | -€48,748 | -€1,616 | +€47,132 | +96.7% |
| Financial income | 75/76B | €183 | €2 | -€181 | -98.8% |
| Recurring financial income | 75 | €183 | €2 | -€181 | -98.8% |
| Financial charges | 65/66B | €1,577 | €1,560 | -€16 | -1.0% |
| Recurring financial charges | 65 | €1,577 | €1,560 | -€16 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€50,142 | -€3,175 | +€46,968 | +93.7% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€50,142 | -€3,175 | +€46,967 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,142 | -€3,175 | +€46,967 | +93.7% |
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 26 October 2026 via checked.be.