BIERBUX: what changed
Two fiscal 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.
BIERBUX
Largest movements
- Receivables within one year +€292
up €292 (+1.5%), from €19,148 to €19,441
- Profit (loss) carried forward +€820
up €820 (+61.3%), from -€1,338 to -€518
- Trade debts -€528
down €528 (-100.0%), from €528 to €0
- Other operating charges -€372
down €372 (-70.5%), from €528 to €156
- Gross operating margin -€150
down €150 (-13.4%), from €1,126 to €976
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,148 | €19,441 | +€292 | +1.5% |
| Current assets | 29/58 | €19,148 | €19,441 | +€292 | +1.5% |
| Amounts receivable within one year | 40/41 | €19,148 | €19,441 | +€292 | +1.5% |
| Other amounts receivable | 41 | €19,148 | €19,441 | +€292 | +1.5% |
| Total equity and liabilities | 10/49 | €19,148 | €19,441 | +€292 | +1.5% |
| Equity | 10/15 | €18,620 | €19,441 | +€820 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,558 | €7,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,698 | €5,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,338 | -€518 | +€820 | +61.3% |
| Amounts payable | 17/49 | €528 | €0 | -€528 | -100.0% |
| Amounts payable within one year | 42/48 | €528 | €0 | -€528 | -100.0% |
| Trade debts | 44 | €528 | €0 | -€528 | -100.0% |
| Suppliers | 440/4 | €528 | €0 | -€528 | -100.0% |
| Other operating charges | 640/8 | €528 | €156 | -€372 | -70.5% |
| Gross operating margin | 9900 | €1,126 | €976 | -€150 | -13.4% |
| Operating profit (loss) | 9901 | €599 | €820 | +€222 | +37.0% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €599 | €820 | +€222 | +37.0% |
| Profit (loss) for the period | 9904 | €599 | €820 | +€222 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €599 | €820 | +€222 | +37.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.