BEERS & REGIONS: 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 & REGIONS
Largest movements
- Intangible fixed assets -€6,000
down €6,000 (-16.7%), from €36,000 to €30,000
- Profit (loss) carried forward -€5,952
down €5,952 (-27.6%), from -€21,601 to -€27,554
- Other debts -€3,469
down €3,469 (-5.3%), from €65,984 to €62,515
- Trade debts +€3,018
up €3,018 (+43.0%), from €7,015 to €10,033
- Gross operating margin +€911
up €911, from -€17 to €894
- Other operating charges -€311
down €311 (-44.7%), from €695 to €384
- Financial income -€64
down €64 (-96.8%), from €66 to €2
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,073 | €69,668 | -€6,405 | -8.4% |
| Formation expenses | 20 | €430 | - | -€430 | |
| Fixed assets | 21/28 | €36,000 | €30,000 | -€6,000 | -16.7% |
| Intangible fixed assets | 21 | €36,000 | €30,000 | -€6,000 | -16.7% |
| Current assets | 29/58 | €39,643 | €39,668 | +€25 | +0.1% |
| Stocks and contracts in progress | 3 | €23,133 | €23,518 | +€385 | +1.7% |
| Stocks | 30/36 | €23,133 | €23,518 | +€385 | +1.7% |
| Amounts receivable within one year | 40/41 | €11,318 | €11,213 | -€105 | -0.9% |
| Trade receivables | 40 | €9,922 | €9,386 | -€536 | -5.4% |
| Other amounts receivable | 41 | €1,396 | €1,826 | +€431 | +30.9% |
| Cash at bank and in hand | 54/58 | €2,958 | €3,150 | +€191 | +6.5% |
| Deferred charges and accrued income | 490/1 | €2,234 | €1,787 | -€446 | -20.0% |
| Total equity and liabilities | 10/49 | €76,073 | €69,668 | -€6,405 | -8.4% |
| Equity | 10/15 | -€1,601 | -€7,554 | -€5,952 | -372% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,601 | -€27,554 | -€5,952 | -27.6% |
| Amounts payable | 17/49 | €77,674 | €77,222 | -€452 | -0.6% |
| Amounts payable within one year | 42/48 | €76,318 | €75,866 | -€452 | -0.6% |
| Trade debts | 44 | €7,015 | €10,033 | +€3,018 | +43.0% |
| Suppliers | 440/4 | €7,015 | €10,033 | +€3,018 | +43.0% |
| Advances received on contracts in progress | 46 | €3,318 | €3,318 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1 | - | -€1 | |
| Taxes | 450/3 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €65,984 | €62,515 | -€3,469 | -5.3% |
| Accrued charges and deferred income | 492/3 | €1,356 | €1,356 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,430 | €6,430 | +€0 | 0.0% |
| Other operating charges | 640/8 | €695 | €384 | -€311 | -44.7% |
| Gross operating margin | 9900 | -€17 | €894 | +€911 | |
| Operating profit (loss) | 9901 | -€7,142 | -€5,920 | +€1,222 | +17.1% |
| Financial income | 75/76B | €66 | €2 | -€64 | -96.8% |
| Recurring financial income | 75 | €66 | €2 | -€64 | -96.8% |
| Financial charges | 65/66B | €34 | €35 | +€1 | +1.9% |
| Recurring financial charges | 65 | €34 | €35 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,110 | -€5,952 | +€1,157 | +16.3% |
| Profit (loss) for the period | 9904 | -€7,110 | -€5,952 | +€1,157 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,110 | -€5,952 | +€1,157 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.