Beer Lovers Export: 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 Lovers Export
Largest movements
- Receivables within one year -€5,573
down €5,573 (-46.2%), from €12,056 to €6,482
- Receivables after one year +€4,513
up €4,513 (+5.6%), from €81,017 to €85,530
- Intangible fixed assets -€3,737
down €3,737 (-21.3%), from €17,517 to €13,779
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3,208
down €3,208 (-471.9%), from -€680 to -€3,888
- Depreciation +€2,568
up €2,568 (+219.7%), from €1,169 to €3,737
- Taxes -€1,181
down €1,181, from €769 to -€412
- Financial income -€396
down €396 (-7.6%), from €5,203 to €4,807
- Other operating charges +€187
new in 2025: €187
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 | €280,943 | €276,745 | -€4,198 | -1.5% |
| Fixed assets | 21/28 | €185,517 | €181,779 | -€3,737 | -2.0% |
| Intangible fixed assets | 21 | €17,517 | €13,779 | -€3,737 | -21.3% |
| Financial fixed assets | 28 | €168,000 | €168,000 | = | 0.0% |
| Current assets | 29/58 | €95,426 | €94,965 | -€461 | -0.5% |
| Amounts receivable after more than one year | 29 | €81,017 | €85,530 | +€4,513 | +5.6% |
| Other amounts receivable | 291 | €81,017 | €85,530 | +€4,513 | +5.6% |
| Amounts receivable within one year | 40/41 | €12,056 | €6,482 | -€5,573 | -46.2% |
| Other amounts receivable | 41 | €12,056 | €6,482 | -€5,573 | -46.2% |
| Cash at bank and in hand | 54/58 | €1,696 | €6 | -€1,690 | -99.7% |
| Deferred charges and accrued income | 490/1 | €658 | €2,947 | +€2,289 | +348.0% |
| Total equity and liabilities | 10/49 | €280,943 | €276,745 | -€4,198 | -1.5% |
| Equity | 10/15 | €229,854 | €227,093 | -€2,761 | -1.2% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146 | -€2,907 | -€2,761 | -1897.4% |
| Amounts payable | 17/49 | €51,088 | €49,651 | -€1,437 | -2.8% |
| Amounts payable after more than one year | 17 | €49,000 | €49,000 | = | 0.0% |
| Other amounts payable | 178/9 | €49,000 | €49,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €769 | €651 | -€117 | -15.3% |
| Trade debts | 44 | - | €17 | +€17 | |
| Suppliers | 440/4 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €769 | €357 | -€412 | -53.6% |
| Taxes | 450/3 | €769 | €357 | -€412 | -53.6% |
| Other amounts payable | 47/48 | - | €278 | +€278 | |
| Accrued charges and deferred income | 492/3 | €1,320 | €0 | -€1,320 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,169 | €3,737 | +€2,568 | +219.7% |
| Other operating charges | 640/8 | - | €187 | +€187 | |
| Gross operating margin | 9900 | -€680 | -€3,888 | -€3,208 | -471.9% |
| Operating profit (loss) | 9901 | -€1,849 | -€7,813 | -€5,964 | -322.6% |
| Financial income | 75/76B | €5,203 | €4,807 | -€396 | -7.6% |
| Recurring financial income | 75 | €5,203 | €4,807 | -€396 | -7.6% |
| Financial charges | 65/66B | €280 | €167 | -€112 | -40.2% |
| Recurring financial charges | 65 | €280 | €167 | -€112 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €3,075 | -€3,173 | -€6,248 | |
| Income taxes | 67/77 | €769 | -€412 | -€1,181 | |
| Profit (loss) for the period | 9904 | €2,306 | -€2,761 | -€5,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,306 | -€2,761 | -€5,067 |
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 10 October 2026 via checked.be.