BEERBOS: 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.
BEERBOS
Largest movements
- Receivables after one year +€123,631
new in 2025: €123,631
- Receivables within one year -€110,513
down €110,513 (-63.9%), from €172,891 to €62,378
of which Other amounts receivable: -€91,902
- Cash +€9,400
up €9,400 (+864.7%), from €1,087 to €10,487
mainly Receivables within one year (+€110,513) and Debts after one year (+€39,170)
- Tangible fixed assets +€8,130
up €8,130 (+2.1%), from €380,374 to €388,504
- Other debts -€79,449
down €79,449 (-100.0%), from €79,449 to €0
- Debts after one year +€39,170
up €39,170 (+27.1%), from €144,414 to €183,584
- Reserves +€35,015
up €35,015 (+13.3%), from €264,174 to €299,190
- Trade debts +€23,752
up €23,752 (+665.8%), from €3,568 to €27,320
- Tax, wage and social debts +€13,775
up €13,775 (+129.4%), from €10,646 to €24,421
of which Taxes: +€12,275
- Taxes +€7,492
up €7,492 (+80.6%), from €9,296 to €16,788
- Gross operating margin -€3,394
down €3,394 (-3.8%), from €88,668 to €85,274
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 | €554,413 | €585,932 | +€31,519 | +5.7% |
| Fixed assets | 21/28 | €380,374 | €388,504 | +€8,130 | +2.1% |
| Tangible fixed assets | 22/27 | €380,374 | €388,504 | +€8,130 | +2.1% |
| Land and buildings | 22 | €380,374 | €388,504 | +€8,130 | +2.1% |
| Current assets | 29/58 | €174,039 | €197,428 | +€23,389 | +13.4% |
| Amounts receivable after more than one year | 29 | - | €123,631 | +€123,631 | |
| Other amounts receivable | 291 | - | €123,631 | +€123,631 | |
| Amounts receivable within one year | 40/41 | €172,891 | €62,378 | -€110,513 | -63.9% |
| Trade receivables | 40 | €55,461 | €36,850 | -€18,611 | -33.6% |
| Other amounts receivable | 41 | €117,431 | €25,528 | -€91,902 | -78.3% |
| Cash at bank and in hand | 54/58 | €1,087 | €10,487 | +€9,400 | +864.7% |
| Deferred charges and accrued income | 490/1 | €61 | €932 | +€871 | +1428.4% |
| Total equity and liabilities | 10/49 | €554,413 | €585,932 | +€31,519 | +5.7% |
| Equity | 10/15 | €282,774 | €317,790 | +€35,015 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264,174 | €299,190 | +€35,015 | +13.3% |
| Distributable reserves | 133 | €264,174 | €299,190 | +€35,015 | +13.3% |
| Amounts payable | 17/49 | €271,639 | €268,142 | -€3,497 | -1.3% |
| Amounts payable after more than one year | 17 | €144,414 | €183,584 | +€39,170 | +27.1% |
| Financial debts | 170/4 | €144,414 | €183,584 | +€39,170 | +27.1% |
| Amounts payable within one year | 42/48 | €126,426 | €84,558 | -€41,868 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €32,764 | €32,818 | +€53 | +0.2% |
| Trade debts | 44 | €3,568 | €27,320 | +€23,752 | +665.8% |
| Suppliers | 440/4 | €3,568 | €27,320 | +€23,752 | +665.8% |
| Taxes, remuneration and social security | 45 | €10,646 | €24,421 | +€13,775 | +129.4% |
| Taxes | 450/3 | €10,646 | €22,921 | +€12,275 | +115.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €79,449 | €0 | -€79,449 | -100.0% |
| Accrued charges and deferred income | 492/3 | €798 | €0 | -€798 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,753 | €24,083 | +€330 | +1.4% |
| Other operating charges | 640/8 | €4,307 | €3,884 | -€422 | -9.8% |
| Gross operating margin | 9900 | €88,668 | €85,274 | -€3,394 | -3.8% |
| Operating profit (loss) | 9901 | €60,608 | €57,307 | -€3,302 | -5.4% |
| Financial income | 75/76B | €1,180 | €1,758 | +€578 | +48.9% |
| Recurring financial income | 75 | €1,180 | €1,758 | +€578 | +48.9% |
| Financial charges | 65/66B | €7,887 | €7,262 | -€625 | -7.9% |
| Recurring financial charges | 65 | €7,887 | €7,262 | -€625 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €53,902 | €51,803 | -€2,099 | -3.9% |
| Income taxes | 67/77 | €9,296 | €16,788 | +€7,492 | +80.6% |
| Profit (loss) for the period | 9904 | €44,606 | €35,015 | -€9,591 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,606 | €35,015 | -€9,591 | -21.5% |
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.