Bier Central Anspach: what changed
Bier Central Anspach
Largest movements
- Receivables within one year +€597,136
up €597,136 (+779%), from €76,687 to €673,823
of which Other amounts receivable: +€341,635
- Cash -€126,776
down €126,776 (-65.2%), from €194,476 to €67,700
mainly Receivables within one year (-€597,136) and Other debts (-€279,657)
- Tangible fixed assets -€106,475
down €106,475 (-15.5%), from €685,077 to €578,602
of which Other tangible fixed assets: -€75,831
- Stocks and contracts +€15,610
up €15,610 (+86.7%), from €18,014 to €33,624
- Profit (loss) carried forward +€297,523
up €297,523 (+64.2%), from -€463,223 to -€165,700
- Other debts -€279,657
down €279,657 (-100%), from €279,657 to €0
- Tax, wage and social debts +€189,757
up €189,757 (+49.2%), from €385,836 to €575,593
of which Taxes: +€193,888
- Debts after one year +€116,074
up €116,074 (+128%), from €90,566 to €206,640
- Trade debts +€56,168
up €56,168 (+2,381%), from €2,359 to €58,527
- Gross operating margin -€201,870
down €201,870 (-14.6%), from €1.4m to €1.2m
- Staff costs -€62,213
down €62,213 (-8.0%), from €779,334 to €717,120
- Other operating charges -€27,167
down €27,167 (-69.0%), from €39,386 to €12,219
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €978,297 | €1,358,162 | +€379,865 | +38.8% |
| Fixed assets | 21/28 | €685,077 | €578,602 | -€106,475 | -15.5% |
| Tangible fixed assets | 22/27 | €685,077 | €578,602 | -€106,475 | -15.5% |
| Plant, machinery and equipment | 23 | €60,809 | €38,119 | -€22,690 | -37.3% |
| Furniture and vehicles | 24 | €19,036 | €11,082 | -€7,954 | -41.8% |
| Other tangible fixed assets | 26 | €605,231 | €529,401 | -€75,831 | -12.5% |
| Current assets | 29/58 | €293,220 | €779,560 | +€486,340 | +166% |
| Stocks and contracts in progress | 3 | €18,014 | €33,624 | +€15,610 | +86.7% |
| Stocks | 30/36 | €18,014 | €33,624 | +€15,610 | +86.7% |
| Amounts receivable within one year | 40/41 | €76,687 | €673,823 | +€597,136 | +779% |
| Trade receivables | 40 | €75,335 | €330,835 | +€255,501 | +339% |
| Other amounts receivable | 41 | €1,353 | €342,988 | +€341,635 | +25,254% |
| Cash at bank and in hand | 54/58 | €194,476 | €67,700 | -€126,776 | -65.2% |
| Deferred charges and accrued income | 490/1 | €4,042 | €4,412 | +€370 | +9.1% |
| Total equity and liabilities | 10/49 | €978,297 | €1,358,162 | +€379,865 | +38.8% |
| Equity | 10/15 | €219,879 | €517,402 | +€297,523 | +135% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €673,101 | €673,101 | = | 0.0% |
| Tax-exempt reserves | 132 | €673,101 | €673,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€463,223 | -€165,700 | +€297,523 | +64.2% |
| Amounts payable | 17/49 | €758,418 | €840,760 | +€82,342 | +10.9% |
| Amounts payable after more than one year | 17 | €90,566 | €206,640 | +€116,074 | +128% |
| Financial debts | 170/4 | €90,566 | €206,640 | +€116,074 | +128% |
| Amounts payable within one year | 42/48 | €667,852 | €634,120 | -€33,732 | -5.1% |
| Trade debts | 44 | €2,359 | €58,527 | +€56,168 | +2,381% |
| Suppliers | 440/4 | €2,359 | €58,527 | +€56,168 | +2,381% |
| Taxes, remuneration and social security | 45 | €385,836 | €575,593 | +€189,757 | +49.2% |
| Taxes | 450/3 | €294,758 | €488,646 | +€193,888 | +65.8% |
| Remuneration and social security | 454/9 | €91,078 | €86,947 | -€4,131 | -4.5% |
| Other amounts payable | 47/48 | €279,657 | €0 | -€279,657 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €779,334 | €717,120 | -€62,213 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,335 | €110,265 | -€2,070 | -1.8% |
| Other operating charges | 640/8 | €39,386 | €12,219 | -€27,167 | -69.0% |
| Gross operating margin | 9900 | €1,381,754 | €1,179,884 | -€201,870 | -14.6% |
| Operating profit (loss) | 9901 | €450,699 | €340,280 | -€110,420 | -24.5% |
| Financial income | 75/76B | €7,016 | €4,920 | -€2,096 | -29.9% |
| Recurring financial income | 75 | €7,016 | €4,920 | -€2,096 | -29.9% |
| Financial charges | 65/66B | €53,493 | €47,677 | -€5,816 | -10.9% |
| Recurring financial charges | 65 | €53,493 | €47,677 | -€5,816 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €404,223 | €297,523 | -€106,700 | -26.4% |
| Profit (loss) for the period | 9904 | €404,223 | €297,523 | -€106,700 | -26.4% |
| Transfer to tax-exempt reserves | 689 | €673,101 | €0 | -€673,101 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€268,879 | €297,523 | +€566,402 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.