Beer Crush: 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 Crush
Largest movements
- Cash +€11,394
up €11,394 (+12.5%), from €91,487 to €102,881
mainly Net result for the year (+€32,318) and Depreciation (+€2,507)
- Intangible fixed assets -€2,000
down €2,000 (-66.6%), from €3,003 to €1,003
- Receivables within one year +€1,460
up €1,460 (+13.5%), from €10,809 to €12,269
of which Other amounts receivable: +€9,193
- Profit (loss) carried forward +€32,318
up €32,318 (+275%), from €11,761 to €44,080
- Tax, wage and social debts -€20,317
down €20,317 (-85.2%), from €23,854 to €3,537
of which Taxes: -€20,493
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin -€12,091
down €12,091 (-20.6%), from €58,574 to €46,483
- Staff costs -€10,791
no longer reported in 2025 (was €10,791)
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 | €109,448 | €118,777 | +€9,330 | +8.5% |
| Fixed assets | 21/28 | €6,038 | €3,606 | -€2,433 | -40.3% |
| Intangible fixed assets | 21 | €3,003 | €1,003 | -€2,000 | -66.6% |
| Tangible fixed assets | 22/27 | €2,019 | €1,586 | -€433 | -21.4% |
| Furniture and vehicles | 24 | €594 | €230 | -€363 | -61.2% |
| Other tangible fixed assets | 26 | €1,425 | €1,356 | -€69 | -4.9% |
| Financial fixed assets | 28 | €1,016 | €1,016 | = | 0.0% |
| Current assets | 29/58 | €103,409 | €115,171 | +€11,762 | +11.4% |
| Amounts receivable within one year | 40/41 | €10,809 | €12,269 | +€1,460 | +13.5% |
| Trade receivables | 40 | €9,065 | €1,333 | -€7,733 | -85.3% |
| Other amounts receivable | 41 | €1,744 | €10,936 | +€9,193 | +527% |
| Cash at bank and in hand | 54/58 | €91,487 | €102,881 | +€11,394 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,113 | €22 | -€1,091 | -98.1% |
| Total equity and liabilities | 10/49 | €109,448 | €118,777 | +€9,330 | +8.5% |
| Equity | 10/15 | €83,761 | €115,080 | +€31,318 | +37.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,761 | €44,080 | +€32,318 | +275% |
| Investment grants | 15 | €1,000 | - | -€1,000 | |
| Amounts payable | 17/49 | €25,686 | €3,697 | -€21,989 | -85.6% |
| Amounts payable within one year | 42/48 | €24,186 | €3,697 | -€20,489 | -84.7% |
| Financial debts | 43 | - | €112 | +€112 | |
| Credit institutions | 430/8 | - | €112 | +€112 | |
| Trade debts | 44 | €332 | €48 | -€284 | -85.6% |
| Suppliers | 440/4 | €332 | €48 | -€284 | -85.6% |
| Taxes, remuneration and social security | 45 | €23,854 | €3,537 | -€20,317 | -85.2% |
| Taxes | 450/3 | €23,374 | €2,881 | -€20,493 | -87.7% |
| Remuneration and social security | 454/9 | €480 | €656 | +€176 | +36.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | - | €75 | +€75 | |
| Remuneration, social security and pensions | 62 | €10,791 | - | -€10,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €2,507 | -€69 | -2.7% |
| Other operating charges | 640/8 | €141 | €39 | -€102 | -72.4% |
| Gross operating margin | 9900 | €58,574 | €46,483 | -€12,091 | -20.6% |
| Operating profit (loss) | 9901 | €45,066 | €43,937 | -€1,129 | -2.5% |
| Financial income | 75/76B | €252 | €270 | +€18 | +7.0% |
| Recurring financial income | 75 | €252 | €270 | +€18 | +7.0% |
| Financial charges | 65/66B | €455 | €562 | +€107 | +23.5% |
| Recurring financial charges | 65 | €455 | €562 | +€107 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €44,863 | €43,645 | -€1,218 | -2.7% |
| Income taxes | 67/77 | €11,726 | €11,327 | -€399 | -3.4% |
| Profit (loss) for the period | 9904 | €33,138 | €32,318 | -€819 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,138 | €32,318 | -€819 | -2.5% |
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 24 October 2026 via checked.be.