BIER CENTRAL GENT: 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.
BIER CENTRAL GENT
Largest movements
- Receivables within one year -€177,529
down €177,529 (-54.4%), from €326,601 to €149,072
of which Other amounts receivable: -€173,710
- Cash +€109,088
up €109,088 (+2,297%), from €4,749 to €113,837
mainly Other debts (+€219,252) and Receivables within one year (+€177,529)
- Stocks and contracts -€10,444
down €10,444 (-21.9%), from €47,670 to €37,226
- Other debts +€219,252
up €219,252 (+62.3%), from €352,184 to €571,437
- Tax, wage and social debts -€119,099
down €119,099 (-49.9%), from €238,786 to €119,687
of which Taxes: -€110,864
- Profit (loss) carried forward -€87,066
down €87,066 (-23.5%), from -€369,988 to -€457,055
- Trade debts -€56,313
down €56,313 (-67.5%), from €83,392 to €27,079
- Debts after one year -€21,875
down €21,875 (-100%), from €21,875 to €0
- Gross operating margin +€167,994
up €167,994 (+41.4%), from €406,157 to €574,151
- Staff costs -€98,777
down €98,777 (-16.8%), from €587,297 to €488,520
- Taxes +€25,143
new in 2025: €25,143
- Financial charges +€8,991
up €8,991 (+19.2%), from €46,764 to €55,755
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 | €382,905 | €303,024 | -€79,881 | -20.9% |
| Fixed assets | 21/28 | €3,273 | €2,402 | -€871 | -26.6% |
| Tangible fixed assets | 22/27 | €3,273 | €2,402 | -€871 | -26.6% |
| Other tangible fixed assets | 26 | €3,273 | €2,402 | -€871 | -26.6% |
| Current assets | 29/58 | €379,632 | €300,621 | -€79,011 | -20.8% |
| Stocks and contracts in progress | 3 | €47,670 | €37,226 | -€10,444 | -21.9% |
| Stocks | 30/36 | €47,670 | €37,226 | -€10,444 | -21.9% |
| Amounts receivable within one year | 40/41 | €326,601 | €149,072 | -€177,529 | -54.4% |
| Trade receivables | 40 | €152,892 | €149,072 | -€3,819 | -2.5% |
| Other amounts receivable | 41 | €173,710 | €0 | -€173,710 | -100% |
| Cash at bank and in hand | 54/58 | €4,749 | €113,837 | +€109,088 | +2,297% |
| Deferred charges and accrued income | 490/1 | €612 | €486 | -€126 | -20.6% |
| Total equity and liabilities | 10/49 | €382,905 | €303,024 | -€79,881 | -20.9% |
| Equity | 10/15 | -€349,988 | -€437,055 | -€87,066 | -24.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,988 | -€457,055 | -€87,066 | -23.5% |
| Amounts payable | 17/49 | €732,894 | €740,079 | +€7,185 | +1.0% |
| Amounts payable after more than one year | 17 | €21,875 | €0 | -€21,875 | -100% |
| Financial debts | 170/4 | €21,875 | €0 | -€21,875 | -100% |
| Amounts payable within one year | 42/48 | €709,196 | €740,079 | +€30,883 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €34,833 | €21,875 | -€12,958 | -37.2% |
| Trade debts | 44 | €83,392 | €27,079 | -€56,313 | -67.5% |
| Suppliers | 440/4 | €83,392 | €27,079 | -€56,313 | -67.5% |
| Taxes, remuneration and social security | 45 | €238,786 | €119,687 | -€119,099 | -49.9% |
| Taxes | 450/3 | €204,808 | €93,944 | -€110,864 | -54.1% |
| Remuneration and social security | 454/9 | €33,978 | €25,743 | -€8,235 | -24.2% |
| Other amounts payable | 47/48 | €352,184 | €571,437 | +€219,252 | +62.3% |
| Accrued charges and deferred income | 492/3 | €1,823 | €0 | -€1,823 | -100% |
| Remuneration, social security and pensions | 62 | €587,297 | €488,520 | -€98,777 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €871 | +€160 | +22.6% |
| Other operating charges | 640/8 | €18,368 | €16,946 | -€1,422 | -7.7% |
| Non-recurring operating charges | 66A | - | €81,875 | +€81,875 | |
| Gross operating margin | 9900 | €406,157 | €574,151 | +€167,994 | +41.4% |
| Operating profit (loss) | 9901 | -€200,218 | -€14,060 | +€186,159 | +93.0% |
| Financial income | 75/76B | €8,106 | €7,892 | -€215 | -2.6% |
| Recurring financial income | 75 | €8,106 | €7,892 | -€215 | -2.6% |
| Financial charges | 65/66B | €46,764 | €55,755 | +€8,991 | +19.2% |
| Recurring financial charges | 65 | €46,764 | €55,755 | +€8,991 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€238,876 | -€61,923 | +€176,953 | +74.1% |
| Income taxes | 67/77 | - | €25,143 | +€25,143 | |
| Profit (loss) for the period | 9904 | -€238,876 | -€87,066 | +€151,810 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€238,876 | -€87,066 | +€151,810 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.