BEERINS: 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.
BEERINS
Largest movements
- Stocks and contracts -€7,000
down €7,000 (-72.6%), from €9,642 to €2,642
of which Contracts in progress: -€7,000
- Receivables within one year -€818
down €818 (-3.8%), from €21,791 to €20,972
of which Trade receivables: -€1,070
- Profit (loss) carried forward -€8,309
down €8,309 (-20.2%), from -€41,229 to -€49,537
- Trade debts +€3,454
up €3,454 (+377%), from €916 to €4,370
- Tax, wage and social debts -€3,380
down €3,380 (-100%), from €3,380 to €0
- Gross operating margin -€20,446
down €20,446, from €13,160 to -€7,287
- Other operating charges +€750
up €750 (+410%), from €183 to €933
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 | €32,746 | €24,799 | -€7,947 | -24.3% |
| Fixed assets | 21/28 | €110 | €75 | -€36 | -32.2% |
| Tangible fixed assets | 22/27 | €110 | €75 | -€36 | -32.2% |
| Plant, machinery and equipment | 23 | €110 | €75 | -€36 | -32.2% |
| Current assets | 29/58 | €32,636 | €24,724 | -€7,911 | -24.2% |
| Stocks and contracts in progress | 3 | €9,642 | €2,642 | -€7,000 | -72.6% |
| Stocks | 30/36 | €2,642 | €2,642 | = | 0.0% |
| Contracts in progress | 37 | €7,000 | €0 | -€7,000 | -100% |
| Amounts receivable within one year | 40/41 | €21,791 | €20,972 | -€818 | -3.8% |
| Trade receivables | 40 | €21,295 | €20,225 | -€1,070 | -5.0% |
| Other amounts receivable | 41 | €496 | €747 | +€251 | +50.6% |
| Cash at bank and in hand | 54/58 | €1,199 | €1,110 | -€89 | -7.4% |
| Deferred charges and accrued income | 490/1 | €4 | €0 | -€4 | -100% |
| Total equity and liabilities | 10/49 | €32,746 | €24,799 | -€7,947 | -24.3% |
| Equity | 10/15 | -€39,229 | -€47,537 | -€8,309 | -21.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,229 | -€49,537 | -€8,309 | -20.2% |
| Amounts payable | 17/49 | €71,975 | €72,336 | +€362 | +0.5% |
| Amounts payable within one year | 42/48 | €71,975 | €72,336 | +€362 | +0.5% |
| Trade debts | 44 | €916 | €4,370 | +€3,454 | +377% |
| Suppliers | 440/4 | €916 | €4,370 | +€3,454 | +377% |
| Advances received on contracts in progress | 46 | €8,608 | €8,608 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,380 | €0 | -€3,380 | -100% |
| Taxes | 450/3 | €3,380 | €0 | -€3,380 | -100% |
| Other amounts payable | 47/48 | €59,071 | €59,358 | +€287 | +0.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €36 | = | 0.0% |
| Other operating charges | 640/8 | €183 | €933 | +€750 | +410% |
| Gross operating margin | 9900 | €13,160 | -€7,287 | -€20,446 | |
| Operating profit (loss) | 9901 | €12,941 | -€8,256 | -€21,197 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €134 | €53 | -€81 | -60.4% |
| Recurring financial charges | 65 | €134 | €53 | -€81 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €12,810 | -€8,309 | -€21,119 | |
| Profit (loss) for the period | 9904 | €12,810 | -€8,309 | -€21,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,810 | -€8,309 | -€21,119 |
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 19 October 2026 via checked.be.