BeerFever: 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.
BeerFever
Largest movements
- Stocks and contracts -€2,611
down €2,611 (-56.2%), from €4,649 to €2,037
- Cash +€1,364
up €1,364 (+175.1%), from €779 to €2,142
mainly Stocks and contracts (+€2,611) and Tax, wage and social debts (+€863)
- Receivables within one year -€231
down €231 (-7.2%), from €3,219 to €2,988
of which Trade receivables: -€650
- Trade debts -€1,162
down €1,162 (-57.3%), from €2,027 to €865
- Other debts -€900
no longer reported in 2025 (was €900)
- Tax, wage and social debts +€863
new in 2025: €863
- Profit (loss) carried forward -€280
down €280 (-4.5%), from -€6,280 to -€6,560
- Gross operating margin +€4,260
up €4,260, from -€3,632 to €627
- Financial charges +€39
up €39 (+17.6%), from €224 to €264
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 | €8,647 | €7,168 | -€1,479 | -17.1% |
| Current assets | 29/58 | €8,647 | €7,168 | -€1,479 | -17.1% |
| Stocks and contracts in progress | 3 | €4,649 | €2,037 | -€2,611 | -56.2% |
| Stocks | 30/36 | €4,649 | €2,037 | -€2,611 | -56.2% |
| Amounts receivable within one year | 40/41 | €3,219 | €2,988 | -€231 | -7.2% |
| Trade receivables | 40 | €3,219 | €2,570 | -€650 | -20.2% |
| Other amounts receivable | 41 | - | €419 | +€419 | |
| Cash at bank and in hand | 54/58 | €779 | €2,142 | +€1,364 | +175.1% |
| Total equity and liabilities | 10/49 | €8,647 | €7,168 | -€1,479 | -17.1% |
| Equity | 10/15 | €5,720 | €5,440 | -€280 | -4.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,280 | -€6,560 | -€280 | -4.5% |
| Amounts payable | 17/49 | €2,926 | €1,728 | -€1,199 | -41.0% |
| Amounts payable within one year | 42/48 | €2,926 | €1,728 | -€1,199 | -41.0% |
| Trade debts | 44 | €2,027 | €865 | -€1,162 | -57.3% |
| Suppliers | 440/4 | €2,027 | €865 | -€1,162 | -57.3% |
| Taxes, remuneration and social security | 45 | - | €863 | +€863 | |
| Taxes | 450/3 | - | €863 | +€863 | |
| Other amounts payable | 47/48 | €900 | - | -€900 | |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Gross operating margin | 9900 | -€3,632 | €627 | +€4,260 | |
| Operating profit (loss) | 9901 | -€4,260 | -€16 | +€4,244 | +99.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €224 | €264 | +€39 | +17.6% |
| Recurring financial charges | 65 | €224 | €264 | +€39 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,484 | -€280 | +€4,204 | +93.8% |
| Profit (loss) for the period | 9904 | -€4,484 | -€280 | +€4,204 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,484 | -€280 | +€4,204 | +93.8% |
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 11 October 2026 via checked.be.