Beermarter: what changed
Two fiscal 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.
Beermarter
Largest movements
- Receivables within one year +€13,374
up €13,374 (+37.3%), from €35,821 to €49,195
- Cash +€4,642
up €4,642 (+46.9%), from €9,903 to €14,545
mainly Net result for the year (+€17,878) and Tax, wage and social debts (+€6,628)
- Tangible fixed assets -€1,867
down €1,867 (-49.0%), from €3,810 to €1,944
of which Furniture and vehicles: -€1,575
- Profit (loss) carried forward +€17,878
up €17,878 (+33.6%), from €53,136 to €71,015
- Debts after one year -€10,189
down €10,189 (-18.2%), from €55,977 to €45,788
- Tax, wage and social debts +€6,628
up €6,628 (+106.2%), from €6,242 to €12,870
- Financial income -€6,703
down €6,703 (-54.8%), from €12,240 to €5,537
- Taxes +€1,602
up €1,602 (+31.9%), from €5,017 to €6,619
- Other operating charges +€892
up €892 (+310.3%), from €288 to €1,180
- Gross operating margin +€806
up €806 (+3.3%), from €24,599 to €25,406
- Financial charges -€358
down €358 (-10.3%), from €3,467 to €3,110
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 | €128,872 | €144,530 | +€15,658 | +12.1% |
| Fixed assets | 21/28 | €82,514 | €80,648 | -€1,867 | -2.3% |
| Tangible fixed assets | 22/27 | €3,810 | €1,944 | -€1,867 | -49.0% |
| Plant, machinery and equipment | 23 | €619 | €328 | -€291 | -47.0% |
| Furniture and vehicles | 24 | €3,191 | €1,616 | -€1,575 | -49.4% |
| Financial fixed assets | 28 | €78,704 | €78,704 | = | 0.0% |
| Current assets | 29/58 | €46,358 | €63,882 | +€17,524 | +37.8% |
| Amounts receivable within one year | 40/41 | €35,821 | €49,195 | +€13,374 | +37.3% |
| Other amounts receivable | 41 | €35,821 | €49,195 | +€13,374 | +37.3% |
| Cash at bank and in hand | 54/58 | €9,903 | €14,545 | +€4,642 | +46.9% |
| Deferred charges and accrued income | 490/1 | €634 | €142 | -€492 | -77.6% |
| Total equity and liabilities | 10/49 | €128,872 | €144,530 | +€15,658 | +12.1% |
| Equity | 10/15 | €56,136 | €74,015 | +€17,878 | +31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,136 | €71,015 | +€17,878 | +33.6% |
| Amounts payable | 17/49 | €72,736 | €70,515 | -€2,221 | -3.1% |
| Amounts payable after more than one year | 17 | €55,977 | €45,788 | -€10,189 | -18.2% |
| Financial debts | 170/4 | €55,977 | €45,788 | -€10,189 | -18.2% |
| Amounts payable within one year | 42/48 | €16,759 | €24,372 | +€7,614 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €9,730 | €10,189 | +€458 | +4.7% |
| Trade debts | 44 | €786 | €1,313 | +€527 | +67.1% |
| Suppliers | 440/4 | €786 | €1,313 | +€527 | +67.1% |
| Taxes, remuneration and social security | 45 | €6,242 | €12,870 | +€6,628 | +106.2% |
| Taxes | 450/3 | €6,242 | €12,870 | +€6,628 | +106.2% |
| Accrued charges and deferred income | 492/3 | - | €355 | +€355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,963 | €2,157 | +€194 | +9.9% |
| Other operating charges | 640/8 | €288 | €1,180 | +€892 | +310.3% |
| Gross operating margin | 9900 | €24,599 | €25,406 | +€806 | +3.3% |
| Operating profit (loss) | 9901 | €22,349 | €22,069 | -€280 | -1.3% |
| Financial income | 75/76B | €12,240 | €5,537 | -€6,703 | -54.8% |
| Recurring financial income | 75 | €12,240 | €5,537 | -€6,703 | -54.8% |
| Financial charges | 65/66B | €3,467 | €3,110 | -€358 | -10.3% |
| Recurring financial charges | 65 | €3,467 | €3,110 | -€358 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €31,122 | €24,497 | -€6,625 | -21.3% |
| Income taxes | 67/77 | €5,017 | €6,619 | +€1,602 | +31.9% |
| Profit (loss) for the period | 9904 | €26,105 | €17,878 | -€8,227 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,105 | €17,878 | -€8,227 | -31.5% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.