BIERATELIER: 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.
BIERATELIER
Largest movements
- Receivables within one year +€25,791
up €25,791 (+127%), from €20,362 to €46,153
of which Other amounts receivable: +€32,325
- Receivables after one year -€21,000
no longer reported in 2026 (was €21,000)
- Cash +€6,374
up €6,374 (+399%), from €1,598 to €7,973
mainly Receivables after one year (+€21,000) and Net result for the year (+€7,275)
- Tangible fixed assets -€3,296
down €3,296 (-29.6%), from €11,143 to €7,847
of which Furniture and vehicles: -€3,186
- Reserves +€6,000
up €6,000 (+14.3%), from €42,000 to €48,000
- Tax, wage and social debts +€1,158
up €1,158 (+17.8%), from €6,520 to €7,678
of which Taxes: +€822
- Gross operating margin -€4,360
down €4,360 (-20.7%), from €21,115 to €16,754
- Financial charges -€1,045
down €1,045 (-27.6%), from €3,787 to €2,742
- Taxes +€666
up €666 (+22.9%), from €2,910 to €3,576
- Other operating charges -€532
down €532 (-37.2%), from €1,429 to €898
- Depreciation -€431
down €431 (-20.0%), from €2,155 to €1,725
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,228 | €63,221 | +€7,994 | +14.5% |
| Fixed assets | 21/28 | €11,143 | €7,847 | -€3,296 | -29.6% |
| Tangible fixed assets | 22/27 | €11,143 | €7,847 | -€3,296 | -29.6% |
| Plant, machinery and equipment | 23 | €200 | €90 | -€109 | -54.8% |
| Furniture and vehicles | 24 | €10,943 | €7,757 | -€3,186 | -29.1% |
| Current assets | 29/58 | €44,085 | €55,374 | +€11,289 | +25.6% |
| Amounts receivable after more than one year | 29 | €21,000 | - | -€21,000 | |
| Other amounts receivable | 291 | €21,000 | - | -€21,000 | |
| Amounts receivable within one year | 40/41 | €20,362 | €46,153 | +€25,791 | +127% |
| Trade receivables | 40 | €15,553 | €9,019 | -€6,534 | -42.0% |
| Other amounts receivable | 41 | €4,809 | €37,134 | +€32,325 | +672% |
| Cash at bank and in hand | 54/58 | €1,598 | €7,973 | +€6,374 | +399% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,248 | +€124 | +11.0% |
| Total equity and liabilities | 10/49 | €55,228 | €63,221 | +€7,994 | +14.5% |
| Equity | 10/15 | €45,964 | €52,406 | +€6,442 | +14.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €42,000 | €48,000 | +€6,000 | +14.3% |
| Distributable reserves | 133 | €42,000 | €48,000 | +€6,000 | +14.3% |
| Profit (loss) carried forward | 14 | €464 | €906 | +€442 | +95.2% |
| Amounts payable | 17/49 | €9,263 | €10,815 | +€1,552 | +16.8% |
| Amounts payable within one year | 42/48 | €9,263 | €10,815 | +€1,552 | +16.8% |
| Trade debts | 44 | €1,910 | €2,304 | +€394 | +20.6% |
| Suppliers | 440/4 | €1,910 | €2,304 | +€394 | +20.6% |
| Taxes, remuneration and social security | 45 | €6,520 | €7,678 | +€1,158 | +17.8% |
| Taxes | 450/3 | €6,520 | €7,342 | +€822 | +12.6% |
| Remuneration and social security | 454/9 | - | €336 | +€336 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | €1,725 | -€431 | -20.0% |
| Other operating charges | 640/8 | €1,429 | €898 | -€532 | -37.2% |
| Non-recurring operating charges | 66A | €4,990 | €1,229 | -€3,761 | -75.4% |
| Gross operating margin | 9900 | €21,115 | €16,754 | -€4,360 | -20.7% |
| Operating profit (loss) | 9901 | €12,540 | €12,903 | +€363 | +2.9% |
| Financial income | 75/76B | €590 | €690 | +€100 | +16.9% |
| Recurring financial income | 75 | €590 | €690 | +€100 | +16.9% |
| Financial charges | 65/66B | €3,787 | €2,742 | -€1,045 | -27.6% |
| Recurring financial charges | 65 | €3,787 | €2,742 | -€1,045 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €9,343 | €10,851 | +€1,508 | +16.1% |
| Income taxes | 67/77 | €2,910 | €3,576 | +€666 | +22.9% |
| Profit (loss) for the period | 9904 | €6,433 | €7,275 | +€842 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,433 | €7,275 | +€842 | +13.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.