BC BREWSERVICES: 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.
BC BREWSERVICES
Largest movements
- Cash +€123,012
up €123,012 (+151%), from €81,256 to €204,268
mainly Net result for the year (+€335,530) and Depreciation (+€6,464)
- Reserves +€335,530
up €335,530 (+47.4%), from €707,249 to €1.0m
of which Tax-exempt reserves: +€168,400
- Debts after one year -€159,250
down €159,250 (-16.7%), from €954,190 to €794,940
- Other debts -€33,863
down €33,863 (-98.3%), from €34,444 to €581
- Financial income -€403,901
down €403,901 (-99.8%), from €404,721 to €820
- Gross operating margin +€394,821
up €394,821 (+435%), from €90,722 to €485,543
- Taxes +€75,676
up €75,676 (+152%), from €49,783 to €125,460
- Write-downs -€16,042
down €16,042 (-100%), from €16,042 to €0
- Financial charges -€6,475
down €6,475 (-27.4%), from €23,624 to €17,149
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 | €1,920,924 | €2,054,560 | +€133,635 | +7.0% |
| Fixed assets | 21/28 | €1,578,894 | €1,576,726 | -€2,167 | -0.1% |
| Tangible fixed assets | 22/27 | €78,894 | €76,726 | -€2,167 | -2.7% |
| Land and buildings | 22 | €71,135 | €67,693 | -€3,442 | -4.8% |
| Plant, machinery and equipment | 23 | €1,406 | €4,183 | +€2,777 | +198% |
| Other tangible fixed assets | 26 | €6,353 | €4,850 | -€1,502 | -23.7% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €342,030 | €477,833 | +€135,803 | +39.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €260,775 | €272,639 | +€11,864 | +4.5% |
| Trade receivables | 40 | €27,475 | €20,912 | -€6,563 | -23.9% |
| Other amounts receivable | 41 | €233,300 | €251,727 | +€18,427 | +7.9% |
| Cash at bank and in hand | 54/58 | €81,256 | €204,268 | +€123,012 | +151% |
| Deferred charges and accrued income | 490/1 | - | €926 | +€926 | |
| Total equity and liabilities | 10/49 | €1,920,924 | €2,054,560 | +€133,635 | +7.0% |
| Equity | 10/15 | €719,649 | €1,055,178 | +€335,530 | +46.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €707,249 | €1,042,778 | +€335,530 | +47.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €168,400 | +€168,400 | |
| Distributable reserves | 133 | €707,249 | €874,378 | +€167,130 | +23.6% |
| Amounts payable | 17/49 | €1,201,276 | €999,381 | -€201,894 | -16.8% |
| Amounts payable after more than one year | 17 | €954,190 | €794,940 | -€159,250 | -16.7% |
| Financial debts | 170/4 | €954,190 | €794,940 | -€159,250 | -16.7% |
| Amounts payable within one year | 42/48 | €241,423 | €198,049 | -€43,373 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €157,849 | €159,250 | +€1,400 | +0.9% |
| Trade debts | 44 | €1,706 | €705 | -€1,000 | -58.6% |
| Suppliers | 440/4 | €1,706 | €705 | -€1,000 | -58.6% |
| Taxes, remuneration and social security | 45 | €47,424 | €37,513 | -€9,911 | -20.9% |
| Taxes | 450/3 | €44,074 | €34,132 | -€9,942 | -22.6% |
| Remuneration and social security | 454/9 | €3,351 | €3,382 | +€31 | +0.9% |
| Other amounts payable | 47/48 | €34,444 | €581 | -€33,863 | -98.3% |
| Accrued charges and deferred income | 492/3 | €5,663 | €6,392 | +€729 | +12.9% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,301 | €6,464 | +€163 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,042 | €0 | -€16,042 | -100% |
| Other operating charges | 640/8 | €2,106 | €1,761 | -€345 | -16.4% |
| Gross operating margin | 9900 | €90,722 | €485,543 | +€394,821 | +435% |
| Operating profit (loss) | 9901 | €66,273 | €477,318 | +€411,045 | +620% |
| Financial income | 75/76B | €404,721 | €820 | -€403,901 | -99.8% |
| Recurring financial income | 75 | €404,721 | €820 | -€403,901 | -99.8% |
| Financial charges | 65/66B | €23,624 | €17,149 | -€6,475 | -27.4% |
| Recurring financial charges | 65 | €23,624 | €17,149 | -€6,475 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €447,370 | €460,989 | +€13,619 | +3.0% |
| Income taxes | 67/77 | €49,783 | €125,460 | +€75,676 | +152% |
| Profit (loss) for the period | 9904 | €397,587 | €335,530 | -€62,057 | -15.6% |
| Transfer to tax-exempt reserves | 689 | - | €168,400 | +€168,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €397,587 | €167,130 | -€230,457 | -58.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.