Beerlovers Bar: 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.
Beerlovers Bar
Largest movements
- Cash +€24,769
up €24,769 (+36.9%), from €67,110 to €91,879
mainly Depreciation (+€12,787) and Trade debts (+€6,651)
- Tangible fixed assets -€11,197
down €11,197 (-42.5%), from €26,371 to €15,174
of which Plant, machinery and equipment: -€10,701
- Stocks and contracts -€3,029
down €3,029 (-11.4%), from €26,480 to €23,451
- Trade debts +€6,651
up €6,651 (+137%), from €4,863 to €11,514
- Tax, wage and social debts +€2,050
up €2,050 (+13.5%), from €15,203 to €17,252
of which Remuneration and social security: +€1,921
- Reserves +€1,500
up €1,500 (+1.8%), from €83,860 to €85,360
- Staff costs +€23,453
up €23,453 (+38.4%), from €61,061 to €84,514
- Gross operating margin +€9,197
up €9,197 (+9.3%), from €98,920 to €108,117
- Other operating charges -€3,406
down €3,406 (-45.3%), from €7,524 to €4,118
- Depreciation -€1,610
down €1,610 (-11.2%), from €14,397 to €12,787
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 | €123,662 | €134,794 | +€11,133 | +9.0% |
| Fixed assets | 21/28 | €26,421 | €15,224 | -€11,197 | -42.4% |
| Tangible fixed assets | 22/27 | €26,371 | €15,174 | -€11,197 | -42.5% |
| Plant, machinery and equipment | 23 | €23,938 | €13,237 | -€10,701 | -44.7% |
| Furniture and vehicles | 24 | €2,432 | €1,937 | -€496 | -20.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €97,241 | €119,571 | +€22,330 | +23.0% |
| Stocks and contracts in progress | 3 | €26,480 | €23,451 | -€3,029 | -11.4% |
| Stocks | 30/36 | €26,480 | €23,451 | -€3,029 | -11.4% |
| Amounts receivable within one year | 40/41 | €3,651 | €4,241 | +€590 | +16.2% |
| Trade receivables | 40 | €208 | - | -€208 | |
| Other amounts receivable | 41 | €3,444 | €4,241 | +€797 | +23.1% |
| Cash at bank and in hand | 54/58 | €67,110 | €91,879 | +€24,769 | +36.9% |
| Total equity and liabilities | 10/49 | €123,662 | €134,794 | +€11,133 | +9.0% |
| Equity | 10/15 | €102,961 | €104,079 | +€1,118 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,860 | €85,360 | +€1,500 | +1.8% |
| Distributable reserves | 133 | €83,860 | €85,360 | +€1,500 | +1.8% |
| Profit (loss) carried forward | 14 | €501 | €119 | -€382 | -76.3% |
| Amounts payable | 17/49 | €20,701 | €30,716 | +€10,015 | +48.4% |
| Amounts payable within one year | 42/48 | €20,701 | €30,716 | +€10,015 | +48.4% |
| Trade debts | 44 | €4,863 | €11,514 | +€6,651 | +137% |
| Suppliers | 440/4 | €4,863 | €11,514 | +€6,651 | +137% |
| Taxes, remuneration and social security | 45 | €15,203 | €17,252 | +€2,050 | +13.5% |
| Taxes | 450/3 | €8,223 | €8,351 | +€129 | +1.6% |
| Remuneration and social security | 454/9 | €6,980 | €8,901 | +€1,921 | +27.5% |
| Other amounts payable | 47/48 | €635 | €1,949 | +€1,314 | +207% |
| Remuneration, social security and pensions | 62 | €61,061 | €84,514 | +€23,453 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,397 | €12,787 | -€1,610 | -11.2% |
| Other operating charges | 640/8 | €7,524 | €4,118 | -€3,406 | -45.3% |
| Gross operating margin | 9900 | €98,920 | €108,117 | +€9,197 | +9.3% |
| Operating profit (loss) | 9901 | €15,937 | €6,697 | -€9,240 | -58.0% |
| Financial income | 75/76B | €80 | €47 | -€32 | -40.4% |
| Recurring financial income | 75 | €80 | €47 | -€32 | -40.4% |
| Financial charges | 65/66B | €2,766 | €3,624 | +€858 | +31.0% |
| Recurring financial charges | 65 | €2,766 | €3,624 | +€858 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €13,251 | €3,121 | -€10,130 | -76.4% |
| Income taxes | 67/77 | €2,556 | €2,003 | -€553 | -21.7% |
| Profit (loss) for the period | 9904 | €10,694 | €1,118 | -€9,577 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,694 | €1,118 | -€9,577 | -89.5% |
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 28 October 2026 via checked.be.