Beer Corner: 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 Corner
Largest movements
- Deferred charges and accrued income -€20,044
down €20,044 (-87.5%), from €22,899 to €2,856
- Receivables within one year -€14,565
down €14,565 (-50.2%), from €29,035 to €14,470
of which Trade receivables: -€12,787
- Tangible fixed assets +€4,562
up €4,562 (+12.6%), from €36,069 to €40,631
of which Other tangible fixed assets: +€9,968
- Cash +€1,833
up €1,833 (+60.8%), from €3,013 to €4,846
mainly Deferred charges and accrued income (+€20,044) and Receivables within one year (+€14,565)
- Reserves -€45,081
down €45,081 (-82.5%), from €54,623 to €9,542
of which Distributable reserves: -€43,221
- Other debts +€10,000
up €10,000, from €0 to €10,000
- Tax, wage and social debts +€6,953
up €6,953 (+63.1%), from €11,024 to €17,976
of which Taxes: +€6,984
- Debts after one year -€3,495
down €3,495 (-92.1%), from €3,795 to €300
- Trade debts +€3,022
up €3,022 (+26.4%), from €11,426 to €14,448
- Gross operating margin -€68,523
down €68,523 (-37.9%), from €180,595 to €112,071
- Other operating charges -€4,554
down €4,554 (-43.6%), from €10,442 to €5,888
- Staff costs -€4,354
down €4,354 (-3.1%), from €140,081 to €135,727
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 | €103,290 | €75,537 | -€27,753 | -26.9% |
| Fixed assets | 21/28 | €37,719 | €42,281 | +€4,562 | +12.1% |
| Tangible fixed assets | 22/27 | €36,069 | €40,631 | +€4,562 | +12.6% |
| Plant, machinery and equipment | 23 | €13,658 | €8,252 | -€5,406 | -39.6% |
| Other tangible fixed assets | 26 | €22,410 | €32,379 | +€9,968 | +44.5% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €65,571 | €33,256 | -€32,315 | -49.3% |
| Stocks and contracts in progress | 3 | €10,624 | €11,084 | +€461 | +4.3% |
| Stocks | 30/36 | €10,624 | €11,084 | +€461 | +4.3% |
| Amounts receivable within one year | 40/41 | €29,035 | €14,470 | -€14,565 | -50.2% |
| Trade receivables | 40 | €19,871 | €7,084 | -€12,787 | -64.4% |
| Other amounts receivable | 41 | €9,164 | €7,387 | -€1,778 | -19.4% |
| Cash at bank and in hand | 54/58 | €3,013 | €4,846 | +€1,833 | +60.8% |
| Deferred charges and accrued income | 490/1 | €22,899 | €2,856 | -€20,044 | -87.5% |
| Total equity and liabilities | 10/49 | €103,290 | €75,537 | -€27,753 | -26.9% |
| Equity | 10/15 | €73,223 | €28,142 | -€45,081 | -61.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,623 | €9,542 | -€45,081 | -82.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €52,763 | €9,542 | -€43,221 | -81.9% |
| Amounts payable | 17/49 | €30,067 | €47,396 | +€17,328 | +57.6% |
| Amounts payable after more than one year | 17 | €3,795 | €300 | -€3,495 | -92.1% |
| Financial debts | 170/4 | €3,795 | €300 | -€3,495 | -92.1% |
| Amounts payable within one year | 42/48 | €26,273 | €47,096 | +€20,823 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | €3,823 | €4,672 | +€849 | +22.2% |
| Trade debts | 44 | €11,426 | €14,448 | +€3,022 | +26.4% |
| Suppliers | 440/4 | €11,426 | €14,448 | +€3,022 | +26.4% |
| Taxes, remuneration and social security | 45 | €11,024 | €17,976 | +€6,953 | +63.1% |
| Taxes | 450/3 | €835 | €7,818 | +€6,984 | +836.8% |
| Remuneration and social security | 454/9 | €10,189 | €10,158 | -€31 | -0.3% |
| Other amounts payable | 47/48 | €0 | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €140,081 | €135,727 | -€4,354 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €11,209 | +€1,258 | +12.6% |
| Other operating charges | 640/8 | €10,442 | €5,888 | -€4,554 | -43.6% |
| Non-recurring operating charges | 66A | €8,221 | €0 | -€8,221 | -100.0% |
| Gross operating margin | 9900 | €180,595 | €112,071 | -€68,523 | -37.9% |
| Operating profit (loss) | 9901 | €11,899 | -€40,752 | -€52,651 | |
| Financial income | 75/76B | €572 | €1 | -€571 | -99.9% |
| Recurring financial income | 75 | €572 | €1 | -€571 | -99.9% |
| Financial charges | 65/66B | €5,135 | €4,102 | -€1,033 | -20.1% |
| Recurring financial charges | 65 | €5,135 | €4,102 | -€1,033 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €7,337 | -€44,853 | -€52,190 | |
| Income taxes | 67/77 | €752 | €228 | -€524 | -69.7% |
| Profit (loss) for the period | 9904 | €6,585 | -€45,081 | -€51,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,585 | -€45,081 | -€51,666 |
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 12 October 2026 via checked.be.