BEERbar_1180: 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.
BEERbar_1180
Largest movements
- Tangible fixed assets +€45,601
up €45,601 (+8,694%), from €524 to €46,125
of which Plant, machinery and equipment: +€46,125
- Receivables within one year +€21,146
up €21,146 (+168%), from €12,607 to €33,753
of which Other amounts receivable: +€10,988
- Stocks and contracts -€2,145
down €2,145 (-62.5%), from €3,430 to €1,285
- Cash +€1,079
up €1,079 (+9.4%), from €11,478 to €12,557
mainly Net result for the year (+€134,475) and Tax, wage and social debts (+€13,040)
- Profit (loss) carried forward +€134,475
up €134,475, from -€91,310 to €43,165
- Other debts -€49,936
no longer reported in 2025 (was €49,936)
- Advances received -€22,500
no longer reported in 2025 (was €22,500)
- Tax, wage and social debts +€13,040
up €13,040 (+137%), from €9,503 to €22,543
of which Taxes: +€14,353
- Trade debts -€9,209
down €9,209 (-52.9%), from €17,411 to €8,202
- Gross operating margin +€114,973
up €114,973 (+153%), from €75,052 to €190,025
- Staff costs -€52,802
down €52,802 (-83.2%), from €63,501 to €10,699
- Other operating charges +€22,463
up €22,463 (+18,127%), from €124 to €22,587
- Taxes +€16,599
up €16,599 (+2,053%), from €809 to €17,408
- Financial charges -€11,460
down €11,460 (-84.2%), from €13,613 to €2,153
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 | €28,039 | €93,910 | +€65,871 | +235% |
| Fixed assets | 21/28 | €524 | €46,315 | +€45,791 | +8,731% |
| Tangible fixed assets | 22/27 | €524 | €46,125 | +€45,601 | +8,694% |
| Plant, machinery and equipment | 23 | - | €46,125 | +€46,125 | |
| Furniture and vehicles | 24 | €524 | - | -€524 | |
| Financial fixed assets | 28 | - | €190 | +€190 | |
| Current assets | 29/58 | €27,515 | €47,595 | +€20,080 | +73.0% |
| Stocks and contracts in progress | 3 | €3,430 | €1,285 | -€2,145 | -62.5% |
| Stocks | 30/36 | €3,430 | €1,285 | -€2,145 | -62.5% |
| Amounts receivable within one year | 40/41 | €12,607 | €33,753 | +€21,146 | +168% |
| Trade receivables | 40 | - | €10,158 | +€10,158 | |
| Other amounts receivable | 41 | €12,607 | €23,595 | +€10,988 | +87.2% |
| Cash at bank and in hand | 54/58 | €11,478 | €12,557 | +€1,079 | +9.4% |
| Total equity and liabilities | 10/49 | €28,039 | €93,910 | +€65,871 | +235% |
| Equity | 10/15 | -€71,310 | €63,165 | +€134,475 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,310 | €43,165 | +€134,475 | |
| Amounts payable | 17/49 | €99,349 | €30,745 | -€68,604 | -69.1% |
| Amounts payable within one year | 42/48 | €99,349 | €30,745 | -€68,604 | -69.1% |
| Trade debts | 44 | €17,411 | €8,202 | -€9,209 | -52.9% |
| Suppliers | 440/4 | €17,411 | €8,202 | -€9,209 | -52.9% |
| Advances received on contracts in progress | 46 | €22,500 | - | -€22,500 | |
| Taxes, remuneration and social security | 45 | €9,503 | €22,543 | +€13,040 | +137% |
| Taxes | 450/3 | €3,055 | €17,408 | +€14,353 | +470% |
| Remuneration and social security | 454/9 | €6,448 | €5,135 | -€1,313 | -20.4% |
| Other amounts payable | 47/48 | €49,936 | - | -€49,936 | |
| Non-recurring operating income | 76A | - | €225,000 | +€225,000 | |
| Remuneration, social security and pensions | 62 | €63,501 | €10,699 | -€52,802 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,090 | €3,925 | -€1,165 | -22.9% |
| Other operating charges | 640/8 | €124 | €22,587 | +€22,463 | +18,127% |
| Non-recurring operating charges | 66A | €4,588 | - | -€4,588 | |
| Gross operating margin | 9900 | €75,052 | €190,025 | +€114,973 | +153% |
| Operating profit (loss) | 9901 | €1,749 | €152,814 | +€151,065 | +8,636% |
| Financial income | 75/76B | - | €1,222 | +€1,222 | |
| Recurring financial income | 75 | - | €1,222 | +€1,222 | |
| Financial charges | 65/66B | €13,613 | €2,153 | -€11,460 | -84.2% |
| Recurring financial charges | 65 | €13,613 | €2,153 | -€11,460 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,864 | €151,883 | +€163,747 | |
| Income taxes | 67/77 | €809 | €17,408 | +€16,599 | +2,053% |
| Profit (loss) for the period | 9904 | -€12,673 | €134,475 | +€147,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,673 | €134,475 | +€147,148 |
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 28 October 2026 via checked.be.