BEEF CLUB: 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.
BEEF CLUB
Largest movements
- Cash -€31,046
down €31,046 (-52.8%), from €58,800 to €27,754
mainly Trade debts (-€22,728) and Other debts (-€12,128)
- Stocks and contracts +€7,332
up €7,332 (+49.3%), from €14,860 to €22,192
- Tangible fixed assets -€5,787
down €5,787 (-15.9%), from €36,425 to €30,638
of which Other tangible fixed assets: -€5,180
- Receivables within one year -€4,004
down €4,004 (-61.7%), from €6,488 to €2,485
of which Trade receivables: -€4,358
- Trade debts -€22,728
down €22,728 (-56.1%), from €40,545 to €17,817
- Other debts -€12,128
down €12,128 (-24.2%), from €50,071 to €37,943
- Reserves +€2,408
new in 2025: €2,408
- Tax, wage and social debts -€2,149
down €2,149 (-15.2%), from €14,160 to €12,012
of which Taxes: -€3,760
- Profit (loss) carried forward +€1,855
up €1,855, from -€1,855 to €0
- Staff costs +€56,637
up €56,637 (+62.6%), from €90,499 to €147,137
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 | €116,922 | €84,181 | -€32,742 | -28.0% |
| Formation expenses | 20 | €349 | €149 | -€199 | -57.2% |
| Fixed assets | 21/28 | €36,425 | €30,638 | -€5,787 | -15.9% |
| Tangible fixed assets | 22/27 | €36,425 | €30,638 | -€5,787 | -15.9% |
| Plant, machinery and equipment | 23 | €1,897 | €1,616 | -€281 | -14.8% |
| Furniture and vehicles | 24 | €2,542 | €2,217 | -€326 | -12.8% |
| Other tangible fixed assets | 26 | €31,986 | €26,806 | -€5,180 | -16.2% |
| Current assets | 29/58 | €80,149 | €53,393 | -€26,755 | -33.4% |
| Stocks and contracts in progress | 3 | €14,860 | €22,192 | +€7,332 | +49.3% |
| Stocks | 30/36 | €14,860 | €22,192 | +€7,332 | +49.3% |
| Amounts receivable within one year | 40/41 | €6,488 | €2,485 | -€4,004 | -61.7% |
| Trade receivables | 40 | €6,465 | €2,108 | -€4,358 | -67.4% |
| Other amounts receivable | 41 | €23 | €377 | +€354 | +1,522% |
| Cash at bank and in hand | 54/58 | €58,800 | €27,754 | -€31,046 | -52.8% |
| Deferred charges and accrued income | 490/1 | - | €962 | +€962 | |
| Total equity and liabilities | 10/49 | €116,922 | €84,181 | -€32,742 | -28.0% |
| Equity | 10/15 | €12,145 | €16,408 | +€4,263 | +35.1% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | - | €2,408 | +€2,408 | |
| Distributable reserves | 133 | - | €2,408 | +€2,408 | |
| Profit (loss) carried forward | 14 | -€1,855 | €0 | +€1,855 | |
| Amounts payable | 17/49 | €104,777 | €67,772 | -€37,005 | -35.3% |
| Amounts payable within one year | 42/48 | €104,777 | €67,772 | -€37,005 | -35.3% |
| Trade debts | 44 | €40,545 | €17,817 | -€22,728 | -56.1% |
| Suppliers | 440/4 | €40,545 | €17,817 | -€22,728 | -56.1% |
| Taxes, remuneration and social security | 45 | €14,160 | €12,012 | -€2,149 | -15.2% |
| Taxes | 450/3 | €6,153 | €2,393 | -€3,760 | -61.1% |
| Remuneration and social security | 454/9 | €8,007 | €9,619 | +€1,611 | +20.1% |
| Other amounts payable | 47/48 | €50,071 | €37,943 | -€12,128 | -24.2% |
| Remuneration, social security and pensions | 62 | €90,499 | €147,137 | +€56,637 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,581 | €5,986 | +€405 | +7.3% |
| Other operating charges | 640/8 | €6,035 | €6,253 | +€218 | +3.6% |
| Gross operating margin | 9900 | €169,761 | €170,075 | +€314 | +0.2% |
| Operating profit (loss) | 9901 | €67,645 | €10,699 | -€56,947 | -84.2% |
| Financial income | 75/76B | €338 | €58 | -€280 | -82.8% |
| Recurring financial income | 75 | €338 | €58 | -€280 | -82.8% |
| Financial charges | 65/66B | €4,836 | €4,871 | +€35 | +0.7% |
| Recurring financial charges | 65 | €4,836 | €4,871 | +€35 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €63,148 | €5,886 | -€57,262 | -90.7% |
| Income taxes | 67/77 | €1,043 | €1,623 | +€580 | +55.6% |
| Profit (loss) for the period | 9904 | €62,105 | €4,263 | -€57,842 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,105 | €4,263 | -€57,842 | -93.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.