BEERENS: 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.
BEERENS
Largest movements
- Tangible fixed assets -€2,195
no longer reported in 2019 (was €2,195)
- Stocks and contracts -€2,120
down €2,120 (-54.8%), from €3,870 to €1,750
- Cash -€1,369
down €1,369 (-50.0%), from €2,737 to €1,368
mainly Net result for the year (-€23,132) and Receivables within one year (-€156)
- Receivables within one year +€156
up €156 (+13.4%), from €1,160 to €1,316
- Profit (loss) carried forward -€23,132
down €23,132 (-56.7%), from -€40,823 to -€63,955
- Debts within one year +€17,605
up €17,605 (+94.3%), from €18,662 to €36,267
- Gross operating margin -€8,590
down €8,590, from €2,221 to -€6,369
- Depreciation +€545
up €545 (+33.0%), from €1,650 to €2,195
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,962 | €4,434 | -€5,528 | -55.5% |
| Fixed assets | 21/28 | €2,195 | - | -€2,195 | |
| Tangible fixed assets | 22/27 | €2,195 | - | -€2,195 | |
| Current assets | 29/58 | €7,767 | €4,434 | -€3,333 | -42.9% |
| Stocks and contracts in progress | 3 | €3,870 | €1,750 | -€2,120 | -54.8% |
| Amounts receivable within one year | 40/41 | €1,160 | €1,316 | +€156 | +13.4% |
| Cash at bank and in hand | 54/58 | €2,737 | €1,368 | -€1,369 | -50.0% |
| Total equity and liabilities | 10/49 | €9,962 | €4,434 | -€5,528 | -55.5% |
| Equity | 10/15 | -€8,700 | -€31,833 | -€23,133 | -265.9% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €13,531 | €13,530 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€40,823 | -€63,955 | -€23,132 | -56.7% |
| Amounts payable | 17/49 | €18,662 | €36,267 | +€17,605 | +94.3% |
| Amounts payable within one year | 42/48 | €18,662 | €36,267 | +€17,605 | +94.3% |
| Trade debts | 44 | €480 | €8,239 | +€7,759 | +1615.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,650 | €2,195 | +€545 | +33.0% |
| Gross operating margin | 9900 | €2,221 | -€6,369 | -€8,590 | |
| Operating profit (loss) | 9901 | -€21,334 | -€23,083 | -€1,749 | -8.2% |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Recurring financial charges | 65 | €78 | €49 | -€29 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,413 | -€23,132 | -€1,719 | -8.0% |
| Profit (loss) for the period | 9904 | -€21,413 | -€23,132 | -€1,719 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,413 | -€23,132 | -€1,719 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.