FRESHDRINKS: what changed
What changed
FRESHDRINKS
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
filed annual accounts (NBB)
Net result for the year
€57,709
2024 · €76,402-€18,693
Equity
€247,912
2024 · €190,203+€57,709
Cash
€136,373
2024 · €70,322+€66,052
Balance sheet total
€312,143
2024 · €278,333+€33,810
Largest movements
Assets
- Cash +€66,052
up €66,052 (+93.9%), from €70,322 to €136,373
mainly Net result for the year (+€57,709) and Depreciation (+€21,612)
- Tangible fixed assets -€16,219
down €16,219 (-22.0%), from €73,817 to €57,597
of which Furniture and vehicles: -€12,080
- Receivables within one year -€13,716
down €13,716 (-15.6%), from €87,866 to €74,150
of which Other amounts receivable: -€7,535
Equity and liabilities
- Reserves +€57,709
up €57,709 (+32.5%), from €177,803 to €235,512
- Debts after one year -€23,063
down €23,063 (-65.2%), from €35,373 to €12,309
- Short-term financial debts +€15,109
new in 2025: €15,109
- Trade debts -€7,073
down €7,073 (-90.4%), from €7,821 to €747
- Current portion of long-term debt -€4,760
down €4,760 (-17.1%), from €27,823 to €23,063
Income statement
- Gross operating margin -€22,799
down €22,799 (-18.1%), from €125,723 to €102,924
- Depreciation +€1,971
up €1,971 (+10.0%), from €19,640 to €21,612
- Taxes +€1,579
up €1,579 (+7.8%), from €20,354 to €21,934
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€76,402
Gross operating margin
-€22,799
Depreciation
-€1,971
Other operating charges
+€424
Other operating items
+€5,425
Financial income
+€911
Financial charges
+€897
Taxes
-€1,579
Result 2025
€57,709
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,158
Investment
-€5,393
Financing
-€12,714
Cash 2024
€70,322
From operations (derived)
+€84,158
Net result for the year
+€57,709
Depreciation
+€21,612
Receivables within one year
+€13,716
Deferred charges and accrued income
+€2,307
Trade debts
-€7,073
Tax, wage and social debts
-€1,612
Other debts
-€2,500
Investment (derived)
-€5,393
Investment in fixed assets (net)
-€5,393
Financing
-€12,714
Debts after one year
-€23,063
Current portion of long-term debt
-€4,760
Short-term financial debts
+€15,109
Cash 2025
€136,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,333 | €312,143 | +€33,810 | +12.1% |
| Fixed assets | 21/28 | €73,817 | €57,597 | -€16,219 | -22.0% |
| Tangible fixed assets | 22/27 | €73,817 | €57,597 | -€16,219 | -22.0% |
| Land and buildings | 22 | €3,743 | €3,364 | -€379 | -10.1% |
| Plant, machinery and equipment | 23 | - | €3,369 | +€3,369 | |
| Furniture and vehicles | 24 | €40,471 | €28,391 | -€12,080 | -29.8% |
| Leasing and similar rights | 25 | €29,603 | €22,475 | -€7,128 | -24.1% |
| Current assets | 29/58 | €204,517 | €254,546 | +€50,029 | +24.5% |
| Amounts receivable within one year | 40/41 | €87,866 | €74,150 | -€13,716 | -15.6% |
| Trade receivables | 40 | €42,244 | €36,063 | -€6,181 | -14.6% |
| Other amounts receivable | 41 | €45,622 | €38,086 | -€7,535 | -16.5% |
| Cash at bank and in hand | 54/58 | €70,322 | €136,373 | +€66,052 | +93.9% |
| Deferred charges and accrued income | 490/1 | €46,329 | €44,023 | -€2,307 | -5.0% |
| Total equity and liabilities | 10/49 | €278,333 | €312,143 | +€33,810 | +12.1% |
| Equity | 10/15 | €190,203 | €247,912 | +€57,709 | +30.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €177,803 | €235,512 | +€57,709 | +32.5% |
| Distributable reserves | 133 | €177,803 | €235,512 | +€57,709 | +32.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,131 | €64,231 | -€23,899 | -27.1% |
| Amounts payable after more than one year | 17 | €35,373 | €12,309 | -€23,063 | -65.2% |
| Financial debts | 170/4 | €35,373 | €12,309 | -€23,063 | -65.2% |
| Amounts payable within one year | 42/48 | €52,758 | €51,922 | -€836 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €27,823 | €23,063 | -€4,760 | -17.1% |
| Financial debts | 43 | - | €15,109 | +€15,109 | |
| Credit institutions | 430/8 | - | €15,109 | +€15,109 | |
| Trade debts | 44 | €7,821 | €747 | -€7,073 | -90.4% |
| Suppliers | 440/4 | €7,821 | €747 | -€7,073 | -90.4% |
| Taxes, remuneration and social security | 45 | €14,614 | €13,002 | -€1,612 | -11.0% |
| Taxes | 450/3 | €11,328 | €9,691 | -€1,636 | -14.4% |
| Remuneration and social security | 454/9 | €3,286 | €3,311 | +€25 | +0.8% |
| Other amounts payable | 47/48 | €2,500 | €0 | -€2,500 | -100% |
| Non-recurring operating income | 76A | €4,256 | €0 | -€4,256 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,640 | €21,612 | +€1,971 | +10.0% |
| Other operating charges | 640/8 | €1,228 | €804 | -€424 | -34.5% |
| Non-recurring operating charges | 66A | €5,425 | €0 | -€5,425 | -100% |
| Gross operating margin | 9900 | €125,723 | €102,924 | -€22,799 | -18.1% |
| Operating profit (loss) | 9901 | €99,430 | €80,508 | -€18,922 | -19.0% |
| Financial income | 75/76B | €971 | €1,881 | +€911 | +93.8% |
| Recurring financial income | 75 | €971 | €1,881 | +€911 | +93.8% |
| Financial charges | 65/66B | €3,644 | €2,747 | -€897 | -24.6% |
| Recurring financial charges | 65 | €3,644 | €2,747 | -€897 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €96,756 | €79,643 | -€17,114 | -17.7% |
| Income taxes | 67/77 | €20,354 | €21,934 | +€1,579 | +7.8% |
| Profit (loss) for the period | 9904 | €76,402 | €57,709 | -€18,693 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,402 | €57,709 | -€18,693 | -24.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.