BEER & MEAT: 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 & MEAT
Largest movements
- Receivables within one year -€8,804
down €8,804 (-1.9%), from €470,904 to €462,099
of which Other amounts receivable: -€8,804
- Tax, wage and social debts -€23,200
down €23,200 (-99.8%), from €23,250 to €50
- Profit (loss) carried forward +€14,350
up €14,350 (+4.8%), from -€300,708 to -€286,358
- Gross operating margin -€174,756
no longer reported in 2024 (was €174,756)
- Financial charges -€7,497
down €7,497 (-99.4%), from €7,543 to €46
- Financial income +€6,953
up €6,953 (+93.4%), from €7,443 to €14,396
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 | €476,097 | €467,246 | -€8,850 | -1.9% |
| Fixed assets | 21/28 | €5,047 | €5,047 | = | 0.0% |
| Financial fixed assets | 28 | €5,047 | €5,047 | = | 0.0% |
| Current assets | 29/58 | €471,050 | €462,200 | -€8,850 | -1.9% |
| Amounts receivable within one year | 40/41 | €470,904 | €462,099 | -€8,804 | -1.9% |
| Trade receivables | 40 | €182,984 | €182,984 | = | 0.0% |
| Other amounts receivable | 41 | €287,919 | €279,115 | -€8,804 | -3.1% |
| Cash at bank and in hand | 54/58 | €147 | €100 | -€46 | -31.6% |
| Total equity and liabilities | 10/49 | €476,097 | €467,246 | -€8,850 | -1.9% |
| Equity | 10/15 | -€280,708 | -€266,358 | +€14,350 | +5.1% |
| 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% |
| Profit (loss) carried forward | 14 | -€300,708 | -€286,358 | +€14,350 | +4.8% |
| Amounts payable | 17/49 | €756,805 | €733,605 | -€23,200 | -3.1% |
| Amounts payable within one year | 42/48 | €756,805 | €733,605 | -€23,200 | -3.1% |
| Trade debts | 44 | €242,124 | €242,124 | = | 0.0% |
| Suppliers | 440/4 | €242,124 | €242,124 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,250 | €50 | -€23,200 | -99.8% |
| Taxes | 450/3 | €23,250 | €50 | -€23,200 | -99.8% |
| Other amounts payable | 47/48 | €491,432 | €491,432 | = | 0.0% |
| Gross operating margin | 9900 | €174,756 | - | -€174,756 | |
| Operating profit (loss) | 9901 | €174,756 | - | -€174,756 | |
| Financial income | 75/76B | €7,443 | €14,396 | +€6,953 | +93.4% |
| Recurring financial income | 75 | €7,443 | €14,396 | +€6,953 | +93.4% |
| Financial charges | 65/66B | €7,543 | €46 | -€7,497 | -99.4% |
| Recurring financial charges | 65 | €7,543 | €46 | -€7,497 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €174,655 | €14,350 | -€160,306 | -91.8% |
| Profit (loss) for the period | 9904 | €174,655 | €14,350 | -€160,306 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €174,655 | €14,350 | -€160,306 | -91.8% |
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 12 October 2026 via checked.be.