Beer Bar: 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.
Beer Bar
Largest movements
- Cash +€97,561
up €97,561 (+88.5%), from €110,280 to €207,841
mainly Trade debts (+€81,129) and Other debts (+€56,205)
- Receivables within one year -€13,394
down €13,394 (-12.2%), from €110,186 to €96,792
of which Other amounts receivable: -€20,465
- Financial fixed assets -€6,135
down €6,135 (-29.1%), from €21,056 to €14,922
- Trade debts +€81,129
up €81,129 (+830%), from €9,775 to €90,904
- Contributions -€74,211
down €74,211 (-56.3%), from €131,848 to €57,638
- Other debts +€56,205
up €56,205 (+114%), from €49,420 to €105,625
- Reserves +€33,000
new in 2025: €33,000
- Profit (loss) carried forward -€30,542
down €30,542 (-55.8%), from €54,734 to €24,192
- Purchases and services +€76,670
up €76,670 (+12.7%), from €602,630 to €679,299
- Gross operating margin +€28,011
up €28,011 (+6.3%), from €441,894 to €469,906
- Staff costs +€15,869
up €15,869 (+4.3%), from €364,821 to €380,690
- Depreciation -€13,346
down €13,346 (-41.1%), from €32,477 to €19,131
- Taxes +€8,097
up €8,097 (+87.7%), from €9,233 to €17,330
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 | €310,552 | €389,350 | +€78,798 | +25.4% |
| Fixed assets | 21/28 | €68,319 | €58,308 | -€10,011 | -14.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €47,263 | €43,386 | -€3,876 | -8.2% |
| Furniture and vehicles | 24 | €15,562 | €15,828 | +€266 | +1.7% |
| Other tangible fixed assets | 26 | €31,701 | €27,559 | -€4,142 | -13.1% |
| Financial fixed assets | 28 | €21,056 | €14,922 | -€6,135 | -29.1% |
| Current assets | 29/58 | €242,233 | €331,042 | +€88,809 | +36.7% |
| Stocks and contracts in progress | 3 | €20,583 | €22,475 | +€1,891 | +9.2% |
| Stocks | 30/36 | €20,583 | €22,475 | +€1,891 | +9.2% |
| Amounts receivable within one year | 40/41 | €110,186 | €96,792 | -€13,394 | -12.2% |
| Trade receivables | 40 | €63,886 | €70,957 | +€7,071 | +11.1% |
| Other amounts receivable | 41 | €46,300 | €25,835 | -€20,465 | -44.2% |
| Cash at bank and in hand | 54/58 | €110,280 | €207,841 | +€97,561 | +88.5% |
| Deferred charges and accrued income | 490/1 | €1,184 | €3,934 | +€2,751 | +232% |
| Total equity and liabilities | 10/49 | €310,552 | €389,350 | +€78,798 | +25.4% |
| Equity | 10/15 | €186,583 | €114,830 | -€71,753 | -38.5% |
| Contributions | 10/11 | €131,848 | €57,638 | -€74,211 | -56.3% |
| Reserves | 13 | - | €33,000 | +€33,000 | |
| Distributable reserves | 133 | - | €33,000 | +€33,000 | |
| Profit (loss) carried forward | 14 | €54,734 | €24,192 | -€30,542 | -55.8% |
| Amounts payable | 17/49 | €123,969 | €274,520 | +€150,551 | +121% |
| Amounts payable within one year | 42/48 | €123,969 | €274,520 | +€150,551 | +121% |
| Trade debts | 44 | €9,775 | €90,904 | +€81,129 | +830% |
| Suppliers | 440/4 | €9,775 | €90,904 | +€81,129 | +830% |
| Taxes, remuneration and social security | 45 | €64,774 | €77,991 | +€13,217 | +20.4% |
| Taxes | 450/3 | €24,230 | €35,257 | +€11,027 | +45.5% |
| Remuneration and social security | 454/9 | €40,544 | €42,734 | +€2,190 | +5.4% |
| Other amounts payable | 47/48 | €49,420 | €105,625 | +€56,205 | +114% |
| Goods, raw materials, services and sundry goods | 60/61 | €602,630 | €679,299 | +€76,670 | +12.7% |
| Remuneration, social security and pensions | 62 | €364,821 | €380,690 | +€15,869 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,477 | €19,131 | -€13,346 | -41.1% |
| Other operating charges | 640/8 | €2,578 | €2,623 | +€45 | +1.7% |
| Gross operating margin | 9900 | €441,894 | €469,906 | +€28,011 | +6.3% |
| Operating profit (loss) | 9901 | €42,019 | €67,462 | +€25,443 | +60.6% |
| Financial income | 75/76B | - | €277 | +€277 | |
| Recurring financial income | 75 | - | €277 | +€277 | |
| Financial charges | 65/66B | €14,486 | €17,137 | +€2,651 | +18.3% |
| Recurring financial charges | 65 | €14,486 | €17,137 | +€2,651 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €27,533 | €50,601 | +€23,069 | +83.8% |
| Income taxes | 67/77 | €9,233 | €17,330 | +€8,097 | +87.7% |
| Profit (loss) for the period | 9904 | €18,300 | €33,272 | +€14,972 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,300 | €33,272 | +€14,972 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.