BEERS & CAFECLASH CONSULT: 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.
BEERS & CAFECLASH CONSULT
Largest movements
- Stocks and contracts +€1,186
up €1,186 (+6.8%), from €17,478 to €18,664
- Cash +€866
up €866 (+160%), from €543 to €1,409
mainly Other debts (+€6,679) and Depreciation (+€296)
- Tangible fixed assets -€296
down €296 (-52.9%), from €560 to €264
- Receivables within one year -€246
down €246 (-22.5%), from €1,092 to €847
- Other debts +€6,679
up €6,679 (+27.7%), from €24,084 to €30,763
- Profit (loss) carried forward -€4,261
down €4,261 (-46.6%), from -€9,153 to -€13,414
- Tax, wage and social debts -€707
down €707 (-46.9%), from €1,508 to €801
- Gross operating margin -€367
down €367 (-13.2%), from -€2,775 to -€3,142
- Financial charges -€65
down €65 (-23.5%), from €274 to €210
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 | €19,673 | €21,183 | +€1,510 | +7.7% |
| Fixed assets | 21/28 | €560 | €264 | -€296 | -52.9% |
| Tangible fixed assets | 22/27 | €560 | €264 | -€296 | -52.9% |
| Plant, machinery and equipment | 23 | €560 | €264 | -€296 | -52.9% |
| Current assets | 29/58 | €19,113 | €20,919 | +€1,806 | +9.5% |
| Stocks and contracts in progress | 3 | €17,478 | €18,664 | +€1,186 | +6.8% |
| Stocks | 30/36 | €17,478 | €18,664 | +€1,186 | +6.8% |
| Amounts receivable within one year | 40/41 | €1,092 | €847 | -€246 | -22.5% |
| Trade receivables | 40 | €1,092 | €847 | -€246 | -22.5% |
| Cash at bank and in hand | 54/58 | €543 | €1,409 | +€866 | +160% |
| Total equity and liabilities | 10/49 | €19,673 | €21,183 | +€1,510 | +7.7% |
| Equity | 10/15 | -€6,153 | -€10,414 | -€4,261 | -69.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,153 | -€13,414 | -€4,261 | -46.6% |
| Amounts payable | 17/49 | €25,825 | €31,597 | +€5,771 | +22.3% |
| Amounts payable within one year | 42/48 | €25,825 | €31,597 | +€5,771 | +22.3% |
| Trade debts | 44 | €233 | €32 | -€201 | -86.2% |
| Suppliers | 440/4 | €233 | €32 | -€201 | -86.2% |
| Taxes, remuneration and social security | 45 | €1,508 | €801 | -€707 | -46.9% |
| Taxes | 450/3 | €1,508 | €801 | -€707 | -46.9% |
| Other amounts payable | 47/48 | €24,084 | €30,763 | +€6,679 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €296 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€2,775 | -€3,142 | -€367 | -13.2% |
| Operating profit (loss) | 9901 | -€3,523 | -€3,904 | -€381 | -10.8% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €274 | €210 | -€65 | -23.5% |
| Recurring financial charges | 65 | €274 | €210 | -€65 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,788 | -€4,113 | -€325 | -8.6% |
| Income taxes | 67/77 | €138 | €147 | +€10 | +7.0% |
| Profit (loss) for the period | 9904 | -€3,926 | -€4,261 | -€335 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,926 | -€4,261 | -€335 | -8.5% |
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 1 November 2026 via checked.be.