Bière Tombale: 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.
Bière Tombale
Largest movements
- Stocks and contracts +€3,739
up €3,739 (+24.8%), from €15,096 to €18,835
- Receivables within one year +€3,098
up €3,098 (+42.5%), from €7,289 to €10,386
of which Trade receivables: +€4,144
- Cash +€891
up €891 (+4.8%), from €18,627 to €19,519
mainly Other debts (+€10,000) and Trade debts (+€8,457)
- Profit (loss) carried forward -€10,915
down €10,915 (-44.5%), from €24,527 to €13,612
- Other debts +€10,000
up €10,000 (+3,219%), from €311 to €10,311
- Trade debts +€8,457
up €8,457 (+80.6%), from €10,495 to €18,952
- Gross operating margin +€4,570
up €4,570 (+94.0%), from -€4,862 to -€293
- Depreciation +€187
up €187 (+79.8%), from €234 to €421
- Other operating charges -€75
down €75 (-36.1%), from €209 to €133
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 | €43,032 | €50,575 | +€7,543 | +17.5% |
| Fixed assets | 21/28 | €1,755 | €1,334 | -€421 | -24.0% |
| Tangible fixed assets | 22/27 | €1,029 | €608 | -€421 | -40.9% |
| Furniture and vehicles | 24 | €1,029 | €608 | -€421 | -40.9% |
| Financial fixed assets | 28 | €726 | €726 | = | 0.0% |
| Current assets | 29/58 | €41,276 | €49,240 | +€7,964 | +19.3% |
| Stocks and contracts in progress | 3 | €15,096 | €18,835 | +€3,739 | +24.8% |
| Stocks | 30/36 | €15,096 | €18,835 | +€3,739 | +24.8% |
| Amounts receivable within one year | 40/41 | €7,289 | €10,386 | +€3,098 | +42.5% |
| Trade receivables | 40 | €6,023 | €10,167 | +€4,144 | +68.8% |
| Other amounts receivable | 41 | €1,266 | €220 | -€1,046 | -82.6% |
| Cash at bank and in hand | 54/58 | €18,627 | €19,519 | +€891 | +4.8% |
| Deferred charges and accrued income | 490/1 | €264 | €500 | +€236 | +89.4% |
| Total equity and liabilities | 10/49 | €43,032 | €50,575 | +€7,543 | +17.5% |
| Equity | 10/15 | €32,227 | €21,312 | -€10,915 | -33.9% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Contributions outside capital | 11 | €7,700 | €7,700 | = | 0.0% |
| Other | 1109/19 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,527 | €13,612 | -€10,915 | -44.5% |
| Amounts payable | 17/49 | €10,805 | €29,263 | +€18,457 | +171% |
| Amounts payable within one year | 42/48 | €10,805 | €29,263 | +€18,457 | +171% |
| Trade debts | 44 | €10,495 | €18,952 | +€8,457 | +80.6% |
| Suppliers | 440/4 | €10,495 | €18,952 | +€8,457 | +80.6% |
| Other amounts payable | 47/48 | €311 | €10,311 | +€10,000 | +3,219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €421 | +€187 | +79.8% |
| Other operating charges | 640/8 | €209 | €133 | -€75 | -36.1% |
| Gross operating margin | 9900 | -€4,862 | -€293 | +€4,570 | +94.0% |
| Operating profit (loss) | 9901 | -€5,305 | -€847 | +€4,458 | +84.0% |
| Financial charges | 65/66B | €69 | €68 | -€1 | -2.1% |
| Recurring financial charges | 65 | €69 | €68 | -€1 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,374 | -€915 | +€4,460 | +83.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,374 | -€915 | +€4,460 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,374 | -€915 | +€4,460 | +83.0% |
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 23 October 2026 via checked.be.