BIEREN BLANCQUAERT: what changed
What changed
BIEREN BLANCQUAERT
NACE 11.050, Manufacture of beer
filed annual accounts (NBB)
Net result for the year
€83,982
2024 · €96,795-€12,813
Equity
€756,247
2024 · €672,265+€83,982
Cash
€4,472
2024 · €13,477-€9,005
Balance sheet total
€875,218
2024 · €910,760-€35,541
Largest movements
Assets
- Tangible fixed assets -€12,817
down €12,817 (-22.3%), from €57,565 to €44,749
of which Furniture and vehicles: -€12,669
Equity and liabilities
- Reserves +€83,982
up €83,982 (+12.8%), from €653,665 to €737,647
of which Distributable reserves: +€83,982
- Other debts -€74,138
down €74,138 (-97.8%), from €75,806 to €1,669
- Debts after one year -€20,880
down €20,880 (-23.9%), from €87,424 to €66,544
- Current portion of long-term debt -€20,471
down €20,471 (-50.0%), from €40,916 to €20,445
Income statement
- Gross operating margin -€9,595
down €9,595 (-7.5%), from €127,957 to €118,362
- Depreciation +€6,435
up €6,435 (+101%), from €6,382 to €12,817
- Taxes -€3,818
down €3,818 (-11.6%), from €32,935 to €29,117
- Financial income -€1,502
down €1,502 (-9.9%), from €15,127 to €13,624
of which Financial income: -€765
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
€96,795
Gross operating margin
-€9,595
Depreciation
-€6,435
Other operating charges
+€811
Financial income
-€1,502
Financial charges
+€89
Taxes
+€3,818
Result 2025
€83,982
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
+€32,369
Investment
€0
Financing
-€41,374
Cash 2024
€13,477
From operations (derived)
+€32,369
Net result for the year
+€83,982
Depreciation
+€12,817
Receivables after one year
+€6,563
Receivables within one year
+€6,871
Deferred charges and accrued income
+€287
Trade debts
+€1,925
Tax, wage and social debts
-€5,121
Other debts
-€74,138
Accrued charges and deferred income
-€815
Financing
-€41,374
Debts after one year
-€20,880
Current portion of long-term debt
-€20,471
Short-term financial debts
-€24
Cash 2025
€4,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,760 | €875,218 | -€35,541 | -3.9% |
| Fixed assets | 21/28 | €536,609 | €523,793 | -€12,817 | -2.4% |
| Tangible fixed assets | 22/27 | €57,565 | €44,749 | -€12,817 | -22.3% |
| Furniture and vehicles | 24 | €56,090 | €43,421 | -€12,669 | -22.6% |
| Other tangible fixed assets | 26 | €1,476 | €1,328 | -€148 | -10.0% |
| Financial fixed assets | 28 | €479,044 | €479,044 | = | 0.0% |
| Current assets | 29/58 | €374,150 | €351,425 | -€22,725 | -6.1% |
| Amounts receivable after more than one year | 29 | €131,329 | €124,766 | -€6,563 | -5.0% |
| Other amounts receivable | 291 | €131,329 | €124,766 | -€6,563 | -5.0% |
| Amounts receivable within one year | 40/41 | €226,308 | €219,437 | -€6,871 | -3.0% |
| Trade receivables | 40 | €17,762 | €8,812 | -€8,951 | -50.4% |
| Other amounts receivable | 41 | €208,545 | €210,625 | +€2,080 | +1.0% |
| Cash at bank and in hand | 54/58 | €13,477 | €4,472 | -€9,005 | -66.8% |
| Deferred charges and accrued income | 490/1 | €3,037 | €2,750 | -€287 | -9.4% |
| Total equity and liabilities | 10/49 | €910,760 | €875,218 | -€35,541 | -3.9% |
| Equity | 10/15 | €672,265 | €756,247 | +€83,982 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €653,665 | €737,647 | +€83,982 | +12.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €641,305 | €725,287 | +€83,982 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €238,494 | €118,971 | -€119,523 | -50.1% |
| Amounts payable after more than one year | 17 | €87,424 | €66,544 | -€20,880 | -23.9% |
| Financial debts | 170/4 | €87,424 | €66,544 | -€20,880 | -23.9% |
| Amounts payable within one year | 42/48 | €150,008 | €52,180 | -€97,828 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €40,916 | €20,445 | -€20,471 | -50.0% |
| Financial debts | 43 | €17,611 | €17,588 | -€24 | -0.1% |
| Credit institutions | 430/8 | €17,611 | €17,588 | -€24 | -0.1% |
| Trade debts | 44 | €884 | €2,808 | +€1,925 | +218% |
| Suppliers | 440/4 | €884 | €2,808 | +€1,925 | +218% |
| Taxes, remuneration and social security | 45 | €14,791 | €9,670 | -€5,121 | -34.6% |
| Taxes | 450/3 | €14,791 | €9,670 | -€5,121 | -34.6% |
| Other amounts payable | 47/48 | €75,806 | €1,669 | -€74,138 | -97.8% |
| Accrued charges and deferred income | 492/3 | €1,062 | €248 | -€815 | -76.7% |
| Non-recurring operating income | 76A | €3,620 | €0 | -€3,620 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,382 | €12,817 | +€6,435 | +101% |
| Other operating charges | 640/8 | €1,958 | €1,147 | -€811 | -41.4% |
| Gross operating margin | 9900 | €127,957 | €118,362 | -€9,595 | -7.5% |
| Operating profit (loss) | 9901 | €119,617 | €104,398 | -€15,219 | -12.7% |
| Financial income | 75/76B | €15,127 | €13,624 | -€1,502 | -9.9% |
| Recurring financial income | 75 | €13,981 | €13,216 | -€765 | -5.5% |
| Non-recurring financial income | 76B | €1,146 | €408 | -€738 | -64.4% |
| Financial charges | 65/66B | €5,013 | €4,924 | -€89 | -1.8% |
| Recurring financial charges | 65 | €5,013 | €4,924 | -€89 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €129,730 | €113,099 | -€16,632 | -12.8% |
| Income taxes | 67/77 | €32,935 | €29,117 | -€3,818 | -11.6% |
| Profit (loss) for the period | 9904 | €96,795 | €83,982 | -€12,813 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,795 | €83,982 | -€12,813 | -13.2% |
Next steps
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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 5 November 2026 via checked.be.