BEER STORE: what changed
Two fiscal 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 STORE
Largest movements
- Cash -€22,734
down €22,734 (-64.8%), from €35,084 to €12,349
mainly Investment in fixed assets (net) (-€24,054) and Receivables within one year (-€11,515)
- Tangible fixed assets +€11,583
up €11,583 (+41.7%), from €27,752 to €39,335
of which Furniture and vehicles: +€14,110
- Receivables within one year +€11,515
up €11,515 (+219.0%), from €5,259 to €16,774
of which Other amounts receivable: +€8,179
- Stocks and contracts +€4,012
up €4,012 (+31.9%), from €12,557 to €16,569
- Reserves -€14,750
no longer reported in 2024 (was €14,750)
- Debts after one year +€12,571
up €12,571 (+85.8%), from €14,647 to €27,218
- Accrued charges and deferred income -€10,000
no longer reported in 2024 (was €10,000)
- Advances received +€7,595
new in 2024: €7,595
- Profit (loss) carried forward +€6,159
new in 2024: €6,159
- Staff costs +€27,579
up €27,579 (+1263.8%), from €2,182 to €29,761
- Gross operating margin +€11,601
up €11,601 (+38.5%), from €30,125 to €41,726
- Taxes -€6,353
down €6,353, from €5,865 to -€489
- Other operating charges +€4,946
up €4,946 (+422.4%), from €1,171 to €6,116
- Financial income +€550
up €550 (+850.6%), from €65 to €615
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 | €82,496 | €87,086 | +€4,590 | +5.6% |
| Fixed assets | 21/28 | €28,006 | €39,589 | +€11,583 | +41.4% |
| Tangible fixed assets | 22/27 | €27,752 | €39,335 | +€11,583 | +41.7% |
| Furniture and vehicles | 24 | €24,345 | €38,455 | +€14,110 | +58.0% |
| Other tangible fixed assets | 26 | €3,407 | €880 | -€2,527 | -74.2% |
| Financial fixed assets | 28 | €254 | €254 | = | 0.0% |
| Current assets | 29/58 | €54,490 | €47,497 | -€6,993 | -12.8% |
| Stocks and contracts in progress | 3 | €12,557 | €16,569 | +€4,012 | +31.9% |
| Stocks | 30/36 | €12,557 | €16,569 | +€4,012 | +31.9% |
| Amounts receivable within one year | 40/41 | €5,259 | €16,774 | +€11,515 | +219.0% |
| Trade receivables | 40 | €4,005 | €7,341 | +€3,336 | +83.3% |
| Other amounts receivable | 41 | €1,254 | €9,433 | +€8,179 | +652.1% |
| Cash at bank and in hand | 54/58 | €35,084 | €12,349 | -€22,734 | -64.8% |
| Deferred charges and accrued income | 490/1 | €1,591 | €1,805 | +€215 | +13.5% |
| Total equity and liabilities | 10/49 | €82,496 | €87,086 | +€4,590 | +5.6% |
| Equity | 10/15 | €33,350 | €24,759 | -€8,591 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €14,750 | - | -€14,750 | |
| Distributable reserves | 133 | €14,750 | - | -€14,750 | |
| Profit (loss) carried forward | 14 | - | €6,159 | +€6,159 | |
| Amounts payable | 17/49 | €49,146 | €62,328 | +€13,181 | +26.8% |
| Amounts payable after more than one year | 17 | €14,647 | €27,218 | +€12,571 | +85.8% |
| Financial debts | 170/4 | €14,647 | €27,218 | +€12,571 | +85.8% |
| Amounts payable within one year | 42/48 | €24,499 | €35,109 | +€10,610 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €9,417 | €15,047 | +€5,630 | +59.8% |
| Trade debts | 44 | €3,865 | €2,295 | -€1,571 | -40.6% |
| Suppliers | 440/4 | €2,665 | €2,295 | -€371 | -13.9% |
| Bills of exchange payable | 441 | €1,200 | - | -€1,200 | |
| Advances received on contracts in progress | 46 | - | €7,595 | +€7,595 | |
| Taxes, remuneration and social security | 45 | €10,877 | €10,173 | -€704 | -6.5% |
| Taxes | 450/3 | €8,813 | €8,127 | -€686 | -7.8% |
| Remuneration and social security | 454/9 | €2,064 | €2,046 | -€18 | -0.9% |
| Other amounts payable | 47/48 | €340 | - | -€340 | |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | €330 | - | -€330 | |
| Remuneration, social security and pensions | 62 | €2,182 | €29,761 | +€27,579 | +1263.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,223 | €12,471 | +€249 | +2.0% |
| Other operating charges | 640/8 | €1,171 | €6,116 | +€4,946 | +422.4% |
| Gross operating margin | 9900 | €30,125 | €41,726 | +€11,601 | +38.5% |
| Operating profit (loss) | 9901 | €14,549 | -€6,623 | -€21,172 | |
| Financial income | 75/76B | €65 | €615 | +€550 | +850.6% |
| Recurring financial income | 75 | €65 | €615 | +€550 | +850.6% |
| Financial charges | 65/66B | €2,945 | €3,072 | +€127 | +4.3% |
| Recurring financial charges | 65 | €2,945 | €3,072 | +€127 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €11,669 | -€9,080 | -€20,748 | |
| Income taxes | 67/77 | €5,865 | -€489 | -€6,353 | |
| Profit (loss) for the period | 9904 | €5,804 | -€8,591 | -€14,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,804 | -€8,591 | -€14,395 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.