Be2beer: 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.
Be2beer
Largest movements
- Receivables within one year +€60,138
up €60,138 (+150.8%), from €39,883 to €100,021
of which Trade receivables: +€58,578
- Cash -€31,505
down €31,505 (-58.4%), from €53,946 to €22,441
mainly Receivables within one year (-€60,138) and Tax, wage and social debts (-€26,720)
- Tangible fixed assets -€20,192
down €20,192 (-15.0%), from €134,380 to €114,187
of which Land and buildings: -€13,022
- Stocks and contracts +€13,230
up €13,230 (+42.3%), from €31,276 to €44,505
- Intangible fixed assets +€3,669
new in 2025: €3,669
- Profit (loss) carried forward +€34,520
up €34,520 (+55.2%), from -€62,505 to -€27,985
- Tax, wage and social debts -€26,720
down €26,720 (-85.4%), from €31,290 to €4,570
of which Remuneration and social security: -€17,977
- Other debts +€10,683
up €10,683 (+17.6%), from €60,809 to €71,492
- Debts after one year +€4,565
up €4,565 (+3.6%), from €126,376 to €130,941
- Accrued charges and deferred income +€4,350
up €4,350 (+51.9%), from €8,375 to €12,725
- Gross operating margin -€126,476
down €126,476 (-69.7%), from €181,343 to €54,867
- Staff costs -€86,150
down €86,150 (-99.9%), from €86,222 to €72
- Other operating charges -€7,123
down €7,123 (-70.0%), from €10,179 to €3,057
- Financial charges -€2,311
down €2,311 (-46.5%), from €4,972 to €2,661
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 | €260,358 | €288,300 | +€27,942 | +10.7% |
| Fixed assets | 21/28 | €135,243 | €118,719 | -€16,523 | -12.2% |
| Intangible fixed assets | 21 | - | €3,669 | +€3,669 | |
| Tangible fixed assets | 22/27 | €134,380 | €114,187 | -€20,192 | -15.0% |
| Land and buildings | 22 | €126,946 | €113,924 | -€13,022 | -10.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,434 | €264 | -€7,170 | -96.5% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €125,116 | €169,581 | +€44,465 | +35.5% |
| Stocks and contracts in progress | 3 | €31,276 | €44,505 | +€13,230 | +42.3% |
| Stocks | 30/36 | €31,276 | €44,505 | +€13,230 | +42.3% |
| Amounts receivable within one year | 40/41 | €39,883 | €100,021 | +€60,138 | +150.8% |
| Trade receivables | 40 | €26,323 | €84,902 | +€58,578 | +222.5% |
| Other amounts receivable | 41 | €13,559 | €15,119 | +€1,559 | +11.5% |
| Cash at bank and in hand | 54/58 | €53,946 | €22,441 | -€31,505 | -58.4% |
| Deferred charges and accrued income | 490/1 | €11 | €2,613 | +€2,603 | +24099.0% |
| Total equity and liabilities | 10/49 | €260,358 | €288,300 | +€27,942 | +10.7% |
| Equity | 10/15 | -€43,905 | -€9,385 | +€34,520 | +78.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,505 | -€27,985 | +€34,520 | +55.2% |
| Amounts payable | 17/49 | €304,263 | €297,685 | -€6,579 | -2.2% |
| Amounts payable after more than one year | 17 | €126,376 | €130,941 | +€4,565 | +3.6% |
| Financial debts | 170/4 | €126,376 | €130,941 | +€4,565 | +3.6% |
| Amounts payable within one year | 42/48 | €169,512 | €154,019 | -€15,494 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €9,601 | €12,179 | +€2,578 | +26.8% |
| Trade debts | 44 | €67,813 | €65,778 | -€2,035 | -3.0% |
| Suppliers | 440/4 | €67,813 | €65,778 | -€2,035 | -3.0% |
| Taxes, remuneration and social security | 45 | €31,290 | €4,570 | -€26,720 | -85.4% |
| Taxes | 450/3 | €13,313 | €4,570 | -€8,743 | -65.7% |
| Remuneration and social security | 454/9 | €17,977 | €0 | -€17,977 | -100.0% |
| Other amounts payable | 47/48 | €60,809 | €71,492 | +€10,683 | +17.6% |
| Accrued charges and deferred income | 492/3 | €8,375 | €12,725 | +€4,350 | +51.9% |
| Remuneration, social security and pensions | 62 | €86,222 | €72 | -€86,150 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,116 | €13,563 | -€1,553 | -10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €316 | €1,018 | +€702 | +222.1% |
| Other operating charges | 640/8 | €10,179 | €3,057 | -€7,123 | -70.0% |
| Non-recurring operating charges | 66A | €600 | €0 | -€600 | -100.0% |
| Gross operating margin | 9900 | €181,343 | €54,867 | -€126,476 | -69.7% |
| Operating profit (loss) | 9901 | €68,910 | €37,157 | -€31,753 | -46.1% |
| Financial income | 75/76B | €0 | €26 | +€26 | |
| Recurring financial income | 75 | €0 | €26 | +€26 | |
| Financial charges | 65/66B | €4,972 | €2,661 | -€2,311 | -46.5% |
| Recurring financial charges | 65 | €4,972 | €2,661 | -€2,311 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €63,937 | €34,522 | -€29,415 | -46.0% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €63,937 | €34,520 | -€29,417 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,937 | €34,520 | -€29,417 | -46.0% |
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 8 October 2026 via checked.be.