BIERE A LA FERME: what changed
What changed
BIERE A LA FERME
NACE 11.050, Manufacture of beer
filed annual accounts (NBB)
Net result for the year
-€3,099
2024 · -€37,516+€34,417
Equity
€221,825
2024 · €224,924-€3,099
Cash
€52,996
2024 · €51,318+€1,678
Balance sheet total
€237,163
2024 · €237,748-€585
Largest movements
Assets
- Tangible fixed assets -€14,002
down €14,002 (-13.0%), from €107,718 to €93,716
- Stocks and contracts +€13,769
up €13,769 (+93.3%), from €14,753 to €28,522
- Current investments -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Receivables within one year +€7,970
up €7,970 (+59.6%), from €13,380 to €21,350
of which Trade receivables: +€7,010
Equity and liabilities
- Profit (loss) carried forward -€3,099
down €3,099 (-4.2%), from -€73,326 to -€76,425
- Tax, wage and social debts +€2,442
up €2,442 (+581%), from €420 to €2,862
of which Taxes: +€2,862
Income statement
- Turnover -€63,259
no longer reported in 2025 (was €63,259)
- Staff costs -€26,968
down €26,968 (-69.4%), from €38,855 to €11,887
- Gross operating margin +€5,487
up €5,487 (+33.6%), from €16,325 to €21,812
- Financial income +€1,085
new in 2025: €1,085
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.
Result 2024
-€37,516
Gross operating margin
+€5,487
Staff costs
+€26,968
Depreciation
-€64
Other operating charges
+€407
Financial income
+€1,085
Financial charges
+€534
Result 2025
-€3,099
raises the resultlowers the result
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.
From operations
-€10,149
Investment
+€10,000
Financing
+€1,827
Cash 2024
€51,318
From operations (derived)
-€10,149
Net result for the year
-€3,099
Depreciation
+€14,002
Stocks and contracts
-€13,769
Receivables within one year
-€7,970
Trade debts
-€1,755
Tax, wage and social debts
+€2,442
Investment (derived)
+€10,000
Current investments
+€10,000
Financing
+€1,827
Short-term financial debts
+€1,827
Cash 2025
€52,996
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,748 | €237,163 | -€585 | -0.2% |
| Fixed assets | 21/28 | €108,297 | €94,295 | -€14,002 | -12.9% |
| Tangible fixed assets | 22/27 | €107,718 | €93,716 | -€14,002 | -13.0% |
| Plant, machinery and equipment | 23 | €107,718 | €93,716 | -€14,002 | -13.0% |
| Financial fixed assets | 28 | €579 | €579 | = | 0.0% |
| Current assets | 29/58 | €129,451 | €142,868 | +€13,417 | +10.4% |
| Stocks and contracts in progress | 3 | €14,753 | €28,522 | +€13,769 | +93.3% |
| Stocks | 30/36 | €14,753 | €28,522 | +€13,769 | +93.3% |
| Amounts receivable within one year | 40/41 | €13,380 | €21,350 | +€7,970 | +59.6% |
| Trade receivables | 40 | €5,079 | €12,089 | +€7,010 | +138% |
| Other amounts receivable | 41 | €8,301 | €9,261 | +€960 | +11.6% |
| Current investments | 50/53 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €51,318 | €52,996 | +€1,678 | +3.3% |
| Total equity and liabilities | 10/49 | €237,748 | €237,163 | -€585 | -0.2% |
| Equity | 10/15 | €224,924 | €221,825 | -€3,099 | -1.4% |
| Contributions | 10/11 | €298,250 | €298,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,326 | -€76,425 | -€3,099 | -4.2% |
| Amounts payable | 17/49 | €12,824 | €15,338 | +€2,514 | +19.6% |
| Amounts payable within one year | 42/48 | €12,824 | €15,338 | +€2,514 | +19.6% |
| Financial debts | 43 | - | €1,827 | +€1,827 | |
| Credit institutions | 430/8 | - | €1,827 | +€1,827 | |
| Trade debts | 44 | €12,404 | €10,649 | -€1,755 | -14.1% |
| Suppliers | 440/4 | €12,404 | €10,649 | -€1,755 | -14.1% |
| Taxes, remuneration and social security | 45 | €420 | €2,862 | +€2,442 | +581% |
| Taxes | 450/3 | - | €2,862 | +€2,862 | |
| Remuneration and social security | 454/9 | €420 | - | -€420 | |
| Turnover | 70 | €63,259 | - | -€63,259 | |
| Remuneration, social security and pensions | 62 | €38,855 | €11,887 | -€26,968 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,938 | €14,002 | +€64 | +0.5% |
| Other operating charges | 640/8 | €407 | - | -€407 | |
| Gross operating margin | 9900 | €16,325 | €21,812 | +€5,487 | +33.6% |
| Operating profit (loss) | 9901 | -€36,875 | -€4,077 | +€32,798 | +88.9% |
| Financial income | 75/76B | - | €1,085 | +€1,085 | |
| Recurring financial income | 75 | - | €1,085 | +€1,085 | |
| Financial charges | 65/66B | €641 | €107 | -€534 | -83.3% |
| Recurring financial charges | 65 | €641 | €107 | -€534 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,516 | -€3,099 | +€34,417 | +91.7% |
| Profit (loss) for the period | 9904 | -€37,516 | -€3,099 | +€34,417 | +91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,516 | -€3,099 | +€34,417 | +91.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.