BEERS: 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.
BEERS
Largest movements
- Deferred charges and accrued income -€9,785
no longer reported in 2025 (was €9,785)
- Tangible fixed assets -€1,950
no longer reported in 2025 (was €1,950)
of which Furniture and vehicles: -€1,583
- Cash +€1,731
up €1,731 (+98.6%), from €1,756 to €3,488
mainly Deferred charges and accrued income (+€9,785) and Depreciation (+€1,950)
- Profit (loss) carried forward -€5,348
down €5,348 (-14.3%), from -€37,374 to -€42,722
- Other debts -€3,856
down €3,856 (-8.8%), from €43,920 to €40,064
- Tax, wage and social debts -€1,586
no longer reported in 2025 (was €1,586)
of which Taxes: -€1,322
- Trade debts +€866
up €866 (+20.9%), from €4,138 to €5,004
- Gross operating margin +€3,316
up €3,316 (+70.4%), from -€4,710 to -€1,394
- Staff costs -€2,529
down €2,529 (-73.0%), from €3,465 to €935
- Other operating charges +€857
up €857 (+168.5%), from €509 to €1,366
- Financial income +€399
new in 2025: €399
- Financial charges -€92
down €92 (-47.5%), from €193 to €101
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 | €16,617 | €6,694 | -€9,923 | -59.7% |
| Fixed assets | 21/28 | €4,925 | €2,975 | -€1,950 | -39.6% |
| Tangible fixed assets | 22/27 | €1,950 | - | -€1,950 | |
| Plant, machinery and equipment | 23 | €368 | - | -€368 | |
| Furniture and vehicles | 24 | €1,583 | - | -€1,583 | |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €11,692 | €3,719 | -€7,973 | -68.2% |
| Amounts receivable within one year | 40/41 | €151 | €232 | +€81 | +53.6% |
| Trade receivables | 40 | €151 | - | -€151 | |
| Other amounts receivable | 41 | - | €232 | +€232 | |
| Cash at bank and in hand | 54/58 | €1,756 | €3,488 | +€1,731 | +98.6% |
| Deferred charges and accrued income | 490/1 | €9,785 | - | -€9,785 | |
| Total equity and liabilities | 10/49 | €16,617 | €6,694 | -€9,923 | -59.7% |
| Equity | 10/15 | -€33,026 | -€38,374 | -€5,348 | -16.2% |
| Reserves | 13 | €4,348 | €4,348 | = | 0.0% |
| Distributable reserves | 133 | €4,348 | €4,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,374 | -€42,722 | -€5,348 | -14.3% |
| Amounts payable | 17/49 | €49,644 | €45,068 | -€4,576 | -9.2% |
| Amounts payable within one year | 42/48 | €49,644 | €45,068 | -€4,576 | -9.2% |
| Trade debts | 44 | €4,138 | €5,004 | +€866 | +20.9% |
| Suppliers | 440/4 | €4,138 | €5,004 | +€866 | +20.9% |
| Taxes, remuneration and social security | 45 | €1,586 | - | -€1,586 | |
| Taxes | 450/3 | €1,322 | - | -€1,322 | |
| Remuneration and social security | 454/9 | €264 | - | -€264 | |
| Other amounts payable | 47/48 | €43,920 | €40,064 | -€3,856 | -8.8% |
| Non-recurring operating income | 76A | - | €13,915 | +€13,915 | |
| Remuneration, social security and pensions | 62 | €3,465 | €935 | -€2,529 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €1,950 | +€0 | 0.0% |
| Other operating charges | 640/8 | €509 | €1,366 | +€857 | +168.5% |
| Gross operating margin | 9900 | -€4,710 | -€1,394 | +€3,316 | +70.4% |
| Operating profit (loss) | 9901 | -€10,633 | -€5,646 | +€4,988 | +46.9% |
| Financial income | 75/76B | - | €399 | +€399 | |
| Recurring financial income | 75 | - | €399 | +€399 | |
| Financial charges | 65/66B | €193 | €101 | -€92 | -47.5% |
| Recurring financial charges | 65 | €193 | €101 | -€92 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,826 | -€5,348 | +€5,479 | +50.6% |
| Profit (loss) for the period | 9904 | -€10,826 | -€5,348 | +€5,479 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,826 | -€5,348 | +€5,479 | +50.6% |
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 3 October 2026 via checked.be.