BEER-CONCEPT: 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-CONCEPT
Largest movements
- Tangible fixed assets -€9,366
down €9,366 (-15.3%), from €61,161 to €51,796
of which Leasing and similar rights: -€4,836
- Deferred charges and accrued income +€915
up €915 (+106.0%), from €863 to €1,778
- Debts after one year -€9,718
down €9,718 (-38.3%), from €25,371 to €15,653
- Other debts +€6,062
up €6,062 (+15.0%), from €40,315 to €46,378
- Current portion of long-term debt -€5,607
down €5,607 (-36.6%), from €15,326 to €9,718
- Short-term financial debts +€3,712
up €3,712 (+307.1%), from €1,209 to €4,921
- Profit (loss) carried forward -€3,429
down €3,429 (-30.4%), from -€11,272 to -€14,702
- Gross operating margin -€2,189
down €2,189 (-18.6%), from €11,756 to €9,566
- Other operating charges -€833
down €833 (-29.1%), from €2,867 to €2,034
- Financial charges -€684
down €684 (-29.0%), from €2,354 to €1,670
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.
Cash bridge derived
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 | €79,193 | €71,413 | -€7,779 | -9.8% |
| Fixed assets | 21/28 | €61,661 | €52,296 | -€9,366 | -15.2% |
| Tangible fixed assets | 22/27 | €61,161 | €51,796 | -€9,366 | -15.3% |
| Plant, machinery and equipment | 23 | €20,078 | €15,548 | -€4,530 | -22.6% |
| Leasing and similar rights | 25 | €41,084 | €36,248 | -€4,836 | -11.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €17,531 | €19,117 | +€1,586 | +9.0% |
| Stocks and contracts in progress | 3 | €6,866 | €7,445 | +€578 | +8.4% |
| Stocks | 30/36 | €6,866 | €7,445 | +€578 | +8.4% |
| Amounts receivable within one year | 40/41 | €9,515 | €9,384 | -€131 | -1.4% |
| Trade receivables | 40 | €2,538 | €2,775 | +€236 | +9.3% |
| Other amounts receivable | 41 | €6,976 | €6,609 | -€367 | -5.3% |
| Cash at bank and in hand | 54/58 | €287 | €511 | +€224 | +78.1% |
| Deferred charges and accrued income | 490/1 | €863 | €1,778 | +€915 | +106.0% |
| Total equity and liabilities | 10/49 | €79,193 | €71,413 | -€7,779 | -9.8% |
| Equity | 10/15 | -€5,072 | -€8,502 | -€3,429 | -67.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,272 | -€14,702 | -€3,429 | -30.4% |
| Amounts payable | 17/49 | €84,265 | €79,915 | -€4,350 | -5.2% |
| Amounts payable after more than one year | 17 | €25,371 | €15,653 | -€9,718 | -38.3% |
| Financial debts | 170/4 | €25,371 | €15,653 | -€9,718 | -38.3% |
| Amounts payable within one year | 42/48 | €58,894 | €64,262 | +€5,368 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €15,326 | €9,718 | -€5,607 | -36.6% |
| Financial debts | 43 | €1,209 | €4,921 | +€3,712 | +307.1% |
| Credit institutions | 430/8 | €1,209 | €4,921 | +€3,712 | +307.1% |
| Trade debts | 44 | €2,044 | €2,664 | +€620 | +30.3% |
| Suppliers | 440/4 | €2,044 | €2,664 | +€620 | +30.3% |
| Taxes, remuneration and social security | 45 | - | €581 | +€581 | |
| Taxes | 450/3 | - | €581 | +€581 | |
| Other amounts payable | 47/48 | €40,315 | €46,378 | +€6,062 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,366 | €9,366 | = | 0.0% |
| Other operating charges | 640/8 | €2,867 | €2,034 | -€833 | -29.1% |
| Gross operating margin | 9900 | €11,756 | €9,566 | -€2,189 | -18.6% |
| Operating profit (loss) | 9901 | -€477 | -€1,833 | -€1,356 | -284.4% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €2,354 | €1,670 | -€684 | -29.0% |
| Recurring financial charges | 65 | €2,354 | €1,670 | -€684 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,831 | -€3,429 | -€598 | -21.1% |
| Profit (loss) for the period | 9904 | -€2,831 | -€3,429 | -€598 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,831 | -€3,429 | -€598 | -21.1% |
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 10 October 2026 via checked.be.