BIERES DE CHIMAY: what changed
What changed
BIERES DE CHIMAY
NACE 11.050, Manufacture of beer
filed annual accounts (NBB)
Net result for the year
€181,121
2024 · -€397,635+€578,756
Equity
-
not filed
Cash
€3.8m
2024 · €7.3m-€3.5m
Balance sheet total
€42.6m
2024 · €42.2m+€383,732
Largest movements
Assets
- Current investments +€3.8m
new in 2025: €3.8m
- Cash -€3.5m
down €3.5m (-48.0%), from €7.3m to €3.8m
mainly Current investments (-€3.8m) and Investment in fixed assets (net) (-€3.0m)
- Tangible fixed assets -€698,863
down €698,863 (-4.5%), from €15.5m to €14.8m
of which Plant, machinery and equipment: -€1.2m
- Receivables within one year +€545,321
up €545,321 (+5.9%), from €9.2m to €9.7m
of which Trade receivables: +€826,594
Equity and liabilities
- Profit (loss) carried forward +€1.1m
up €1.1m (+5.7%), from €18.6m to €19.7m
- Reserves -€951,410
down €951,410 (-37.2%), from €2.6m to €1.6m
of which Tax-exempt reserves: -€951,410
- Tax, wage and social debts +€526,374
up €526,374 (+27.2%), from €1.9m to €2.5m
of which Taxes: +€447,060
Income statement
- Services and other goods +€1.1m
up €1.1m (+4.4%), from €24.8m to €25.9m
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
-€397,635
Turnover
-€91,728
Other operating income
+€121,757
Goods and materials
+€476,401
Services and other goods
-€1.1m
Staff costs
+€97,861
Depreciation
+€210,601
Write-downs
+€7,216
Other operating charges
-€178,651
Other operating items
+€1.1m
Financial income
-€50,462
Financial charges
+€2,806
Taxes
-€4,294
Result 2025
€181,121
raises the resultlowers the resultnot broken down further in the accounts
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
+€3.5m
Investment
-€6.8m
Financing
-€227,628
Cash 2024
€7.3m
From operations (derived)
+€3.5m
Net result for the year
+€181,121
Depreciation
+€3.7m
Stocks and contracts
-€304,164
Receivables within one year
-€545,321
Deferred charges and accrued income
-€14,349
Trade debts
+€2,482
Tax, wage and social debts
+€526,374
Other debts
-€91,616
Investment (derived)
-€6.8m
Investment in fixed assets (net)
-€3.0m
Current investments
-€3.8m
Financing
-€227,628
Contributions, distributions and other
-€227,628
Not broken down
-€7,001
Cash 2025
€3.8m
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,186,085 | €42,569,817 | +€383,732 | +0.9% |
| Fixed assets | 21/28 | €18,398,724 | €17,697,740 | -€700,984 | -3.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,517,627 | €14,818,764 | -€698,863 | -4.5% |
| Plant, machinery and equipment | 23 | €11,898,657 | €10,708,213 | -€1.2m | -10.0% |
| Furniture and vehicles | 24 | €719,160 | €493,463 | -€225,697 | -31.4% |
| Other tangible fixed assets | 26 | €1,995,185 | €1,978,408 | -€16,777 | -0.8% |
| Assets under construction and advance payments | 27 | €904,623 | €1,638,679 | +€734,056 | +81.1% |
| Financial fixed assets | 28 | €2,881,098 | €2,878,977 | -€2,121 | -0.1% |
| Affiliated companies | 280/1 | €2,877,231 | €2,877,231 | = | 0.0% |
| Participating interests | 280 | €2,534,370 | €2,534,370 | = | 0.0% |
| Amounts receivable | 281 | €342,860 | €342,860 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,867 | €1,746 | -€2,121 | -54.8% |
| Amounts receivable and cash guarantees | 285/8 | €3,867 | €1,746 | -€2,121 | -54.8% |
| Current assets | 29/58 | €23,787,361 | €24,872,076 | +€1.1m | +4.6% |
| Stocks and contracts in progress | 3 | €7,180,476 | €7,484,640 | +€304,164 | +4.2% |
| Stocks | 30/36 | €7,180,476 | €7,484,640 | +€304,164 | +4.2% |
| Raw materials and consumables | 30/31 | €2,206,737 | €1,948,674 | -€258,063 | -11.7% |
| Work in progress | 32 | €344,545 | €246,172 | -€98,373 | -28.6% |
| Finished goods | 33 | €3,907,882 | €4,513,695 | +€605,813 | +15.5% |
| Goods purchased for resale | 34 | €721,312 | €776,099 | +€54,787 | +7.6% |
| Amounts receivable within one year | 40/41 | €9,180,328 | €9,725,649 | +€545,321 | +5.9% |
| Trade receivables | 40 | €8,653,348 | €9,479,942 | +€826,594 | +9.6% |
| Other amounts receivable | 41 | €526,980 | €245,707 | -€281,273 | -53.4% |
| Current investments | 50/53 | - | €3,750,000 | +€3.8m | |
| Other investments | 51/53 | - | €3,750,000 | +€3.8m | |
| Cash at bank and in hand | 54/58 | €7,347,048 | €3,817,930 | -€3.5m | -48.0% |
| Deferred charges and accrued income | 490/1 | €79,508 | €93,857 | +€14,349 | +18.0% |
| Total equity and liabilities | 10/49 | €42,186,085 | €42,569,817 | +€383,732 | +0.9% |
| Contributions | 10/11 | €2,105,448 | €2,105,448 | = | 0.0% |
| Capital | 10 | €1,884,598 | €1,884,598 | = | 0.0% |
| Issued capital | 100 | €1,884,598 | €1,884,598 | = | 0.0% |
| Contributions outside capital | 11 | €220,850 | €220,850 | = | 0.0% |
| Share premium | 1100/10 | €220,850 | €220,850 | = | 0.0% |
| Reserves | 13 | €2,554,437 | €1,603,027 | -€951,410 | -37.2% |
| Non-distributable reserves | 130/1 | €1,288,460 | €1,288,460 | = | 0.0% |
| Legal reserve | 130 | €1,288,460 | €1,288,460 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,148,860 | €197,450 | -€951,410 | -82.8% |
| Distributable reserves | 133 | €117,117 | €117,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,598,837 | €19,659,368 | +€1.1m | +5.7% |
| Investment grants | 15 | €649,617 | €493,989 | -€155,628 | -24.0% |
| Deferred taxes | 168 | €28,000 | €21,000 | -€7,000 | -25.0% |
| Amounts payable | 17/49 | €18,249,745 | €18,686,984 | +€437,239 | +2.4% |
| Amounts payable within one year | 42/48 | €18,249,745 | €18,686,984 | +€437,239 | +2.4% |
| Trade debts | 44 | €4,720,868 | €4,723,350 | +€2,482 | +0.1% |
| Suppliers | 440/4 | €4,720,868 | €4,723,350 | +€2,482 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,932,890 | €2,459,264 | +€526,374 | +27.2% |
| Taxes | 450/3 | €87,099 | €534,159 | +€447,060 | +513% |
| Remuneration and social security | 454/9 | €1,845,792 | €1,925,105 | +€79,313 | +4.3% |
| Other amounts payable | 47/48 | €11,595,987 | €11,504,371 | -€91,616 | -0.8% |
| Operating income | 70/76A | €48,897,929 | €50,009,728 | +€1.1m | +2.3% |
| Turnover | 70 | €48,114,292 | €48,022,564 | -€91,728 | -0.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€574,330 | €507,440 | +€1.1m | |
| Other operating income | 74 | €1,357,967 | €1,479,724 | +€121,757 | +9.0% |
| Operating charges | 60/66A | €49,535,271 | €50,016,362 | +€481,091 | +1.0% |
| Goods for resale, raw materials and consumables | 60 | €11,871,602 | €11,395,201 | -€476,401 | -4.0% |
| Change in stocks: decrease (increase) | 609 | €483,910 | €203,275 | -€280,635 | -58.0% |
| Services and other goods | 61 | €24,827,915 | €25,922,437 | +€1.1m | +4.4% |
| Remuneration, social security and pensions | 62 | €8,625,315 | €8,527,454 | -€97,861 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952,239 | €3,741,638 | -€210,601 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,608 | -€3,608 | -€7,216 | |
| Other operating charges | 640/8 | €254,591 | €433,242 | +€178,651 | +70.2% |
| Operating profit (loss) | 9901 | -€637,341 | -€6,635 | +€630,706 | +99.0% |
| Recurring financial income | 75 | €257,158 | €206,696 | -€50,462 | -19.6% |
| Income from financial fixed assets | 750 | €25,101 | €6,800 | -€18,301 | -72.9% |
| Income from current assets | 751 | €65,976 | €44,259 | -€21,717 | -32.9% |
| Other financial income | 752/9 | €166,081 | €155,637 | -€10,444 | -6.3% |
| Financial charges | 65/66B | €22,874 | €20,068 | -€2,806 | -12.3% |
| Recurring financial charges | 65 | €22,874 | €20,068 | -€2,806 | -12.3% |
| Debt charges | 650 | €8,871 | €8,865 | -€6 | -0.1% |
| Other financial charges | 652/9 | €14,002 | €11,203 | -€2,799 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€403,057 | €179,993 | +€583,050 | |
| Transfer from deferred taxes | 780 | €7,000 | €7,000 | = | 0.0% |
| Income taxes | 67/77 | €1,578 | €5,872 | +€4,294 | +272% |
| Taxes | 670/3 | €1,578 | €5,872 | +€4,294 | +272% |
| Profit (loss) for the period | 9904 | -€397,635 | €181,121 | +€578,756 | |
| Transfer from tax-exempt reserves | 789 | €88,360 | €951,410 | +€863,050 | +977% |
| Profit (loss) for the period to be appropriated | 9905 | -€309,275 | €1,132,531 | +€1.4m |
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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 2 November 2026 via checked.be.