ÂBEER: 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.
ÂBEER
Largest movements
- Stocks and contracts +€42,060
up €42,060 (+44.6%), from €94,210 to €136,270
- Cash -€5,993
down €5,993 (-91.5%), from €6,549 to €556
mainly Stocks and contracts (-€42,060) and Receivables within one year (-€2,359)
- Receivables within one year +€2,359
up €2,359 (+330%), from €714 to €3,073
- Other debts +€20,368
up €20,368 (+126%), from €16,184 to €36,552
- Trade debts +€13,791
up €13,791 (+63.7%), from €21,657 to €35,448
- Profit (loss) carried forward +€2,646
up €2,646 (+36.4%), from -€7,264 to -€4,618
- Purchases and services -€175,838
down €175,838 (-60.5%), from €290,664 to €114,827
- Staff costs +€2,804
up €2,804 (+6.2%), from €45,200 to €48,004
- Other operating charges -€921
down €921 (-47.2%), from €1,951 to €1,030
- Gross operating margin -€703
down €703 (-1.3%), from €54,121 to €53,418
- Taxes +€702
up €702 (+204%), from €344 to €1,046
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,474 | €140,500 | +€38,026 | +37.1% |
| Fixed assets | 21/28 | €1,000 | €600 | -€400 | -40.0% |
| Tangible fixed assets | 22/27 | €800 | €400 | -€400 | -50.0% |
| Furniture and vehicles | 24 | €800 | €400 | -€400 | -50.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €101,474 | €139,900 | +€38,426 | +37.9% |
| Stocks and contracts in progress | 3 | €94,210 | €136,270 | +€42,060 | +44.6% |
| Stocks | 30/36 | €94,210 | €136,270 | +€42,060 | +44.6% |
| Amounts receivable within one year | 40/41 | €714 | €3,073 | +€2,359 | +330% |
| Other amounts receivable | 41 | €714 | €3,073 | +€2,359 | +330% |
| Cash at bank and in hand | 54/58 | €6,549 | €556 | -€5,993 | -91.5% |
| Total equity and liabilities | 10/49 | €102,474 | €140,500 | +€38,026 | +37.1% |
| Equity | 10/15 | €11,719 | €14,504 | +€2,785 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383 | €522 | +€139 | +36.4% |
| Non-distributable reserves | 130/1 | €383 | €522 | +€139 | +36.4% |
| Legal reserve | 130 | €383 | €522 | +€139 | +36.4% |
| Profit (loss) carried forward | 14 | -€7,264 | -€4,618 | +€2,646 | +36.4% |
| Amounts payable | 17/49 | €90,755 | €125,995 | +€35,241 | +38.8% |
| Amounts payable within one year | 42/48 | €90,755 | €125,995 | +€35,241 | +38.8% |
| Trade debts | 44 | €21,657 | €35,448 | +€13,791 | +63.7% |
| Suppliers | 440/4 | €21,657 | €35,448 | +€13,791 | +63.7% |
| Taxes, remuneration and social security | 45 | €52,914 | €53,995 | +€1,082 | +2.0% |
| Taxes | 450/3 | €23,787 | €11,602 | -€12,185 | -51.2% |
| Remuneration and social security | 454/9 | €29,127 | €42,394 | +€13,267 | +45.5% |
| Other amounts payable | 47/48 | €16,184 | €36,552 | +€20,368 | +126% |
| Goods, raw materials, services and sundry goods | 60/61 | €290,664 | €114,827 | -€175,838 | -60.5% |
| Remuneration, social security and pensions | 62 | €45,200 | €48,004 | +€2,804 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €1,951 | €1,030 | -€921 | -47.2% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €54,121 | €53,418 | -€703 | -1.3% |
| Operating profit (loss) | 9901 | €1,571 | €3,984 | +€2,413 | +154% |
| Financial charges | 65/66B | €138 | €153 | +€15 | +10.9% |
| Recurring financial charges | 65 | €138 | €153 | +€15 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,433 | €3,831 | +€2,398 | +167% |
| Income taxes | 67/77 | €344 | €1,046 | +€702 | +204% |
| Profit (loss) for the period | 9904 | €1,089 | €2,785 | +€1,696 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €1,089 | €2,785 | +€1,696 | +156% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.