Beer Technology Sam Quartier: 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 Technology Sam Quartier
Largest movements
- Tangible fixed assets -€9,942
down €9,942 (-21.6%), from €46,015 to €36,073
of which Furniture and vehicles: -€8,553
- Cash +€5,923
up €5,923 (+11.1%), from €53,535 to €59,458
mainly Net result for the year (+€17,557) and Depreciation (+€9,942)
- Reserves +€17,557
up €17,557 (+46.4%), from €37,818 to €55,375
- Tax, wage and social debts -€13,431
down €13,431 (-71.8%), from €18,714 to €5,282
of which Taxes: -€11,906
- Debts after one year -€7,707
down €7,707 (-31.2%), from €24,694 to €16,987
- Gross operating margin -€29,172
down €29,172 (-46.0%), from €63,367 to €34,194
- Taxes -€7,382
down €7,382 (-58.4%), from €12,646 to €5,264
- Depreciation -€1,309
down €1,309 (-11.6%), from €11,251 to €9,942
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 | €100,532 | €97,597 | -€2,935 | -2.9% |
| Fixed assets | 21/28 | €46,015 | €36,073 | -€9,942 | -21.6% |
| Tangible fixed assets | 22/27 | €46,015 | €36,073 | -€9,942 | -21.6% |
| Plant, machinery and equipment | 23 | €11,065 | €9,676 | -€1,389 | -12.5% |
| Furniture and vehicles | 24 | €34,950 | €26,397 | -€8,553 | -24.5% |
| Current assets | 29/58 | €54,517 | €61,524 | +€7,007 | +12.9% |
| Amounts receivable within one year | 40/41 | €542 | €1,102 | +€560 | +103% |
| Trade receivables | 40 | €542 | €1,102 | +€560 | +103% |
| Cash at bank and in hand | 54/58 | €53,535 | €59,458 | +€5,923 | +11.1% |
| Deferred charges and accrued income | 490/1 | €440 | €964 | +€524 | +119% |
| Total equity and liabilities | 10/49 | €100,532 | €97,597 | -€2,935 | -2.9% |
| Equity | 10/15 | €47,818 | €65,375 | +€17,557 | +36.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,818 | €55,375 | +€17,557 | +46.4% |
| Distributable reserves | 133 | €37,818 | €55,375 | +€17,557 | +46.4% |
| Amounts payable | 17/49 | €52,714 | €32,222 | -€20,491 | -38.9% |
| Amounts payable after more than one year | 17 | €24,694 | €16,987 | -€7,707 | -31.2% |
| Financial debts | 170/4 | €24,694 | €16,987 | -€7,707 | -31.2% |
| Amounts payable within one year | 42/48 | €28,019 | €14,910 | -€13,109 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €7,431 | €7,707 | +€276 | +3.7% |
| Trade debts | 44 | €957 | €584 | -€374 | -39.0% |
| Suppliers | 440/4 | €957 | €584 | -€374 | -39.0% |
| Taxes, remuneration and social security | 45 | €18,714 | €5,282 | -€13,431 | -71.8% |
| Taxes | 450/3 | €17,189 | €5,282 | -€11,906 | -69.3% |
| Remuneration and social security | 454/9 | €1,525 | €0 | -€1,525 | -100% |
| Other amounts payable | 47/48 | €917 | €1,337 | +€420 | +45.8% |
| Accrued charges and deferred income | 492/3 | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,251 | €9,942 | -€1,309 | -11.6% |
| Other operating charges | 640/8 | €263 | €311 | +€48 | +18.1% |
| Gross operating margin | 9900 | €63,367 | €34,194 | -€29,172 | -46.0% |
| Operating profit (loss) | 9901 | €51,853 | €23,942 | -€27,911 | -53.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,393 | €1,121 | -€272 | -19.5% |
| Recurring financial charges | 65 | €1,393 | €1,121 | -€272 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €50,464 | €22,820 | -€27,644 | -54.8% |
| Income taxes | 67/77 | €12,646 | €5,264 | -€7,382 | -58.4% |
| Profit (loss) for the period | 9904 | €37,818 | €17,557 | -€20,262 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,818 | €17,557 | -€20,262 | -53.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.