Bières de Quartiers: 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.
Bières de Quartiers
Largest movements
- Cash +€13,312
up €13,312 (+85.3%), from €15,614 to €28,927
mainly Net result for the year (+€19,628) and Other debts (+€13,211)
- Stocks and contracts +€11,063
up €11,063 (+24.7%), from €44,749 to €55,812
- Tangible fixed assets +€10,704
up €10,704 (+2,040%), from €525 to €11,229
- Intangible fixed assets +€3,624
up €3,624 (+362,415%), from €1 to €3,625
- Other debts +€13,211
up €13,211 (+54.4%), from €24,266 to €37,477
- Profit (loss) carried forward +€11,628
up €11,628 (+288%), from €4,037 to €15,665
- Tax, wage and social debts +€9,023
up €9,023 (+417%), from €2,165 to €11,188
of which Taxes: +€6,650
- Trade debts +€5,855
up €5,855 (+32.7%), from €17,926 to €23,781
- Gross operating margin +€29,154
up €29,154 (+567%), from €5,141 to €34,295
- Staff costs +€6,287
new in 2025: €6,287
- Depreciation +€3,455
up €3,455 (+399%), from €866 to €4,320
- Taxes +€2,516
up €2,516 (+325%), from €775 to €3,291
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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,394 | €138,112 | +€39,717 | +40.4% |
| Formation expenses | 20 | €1,318 | €659 | -€659 | -50.0% |
| Fixed assets | 21/28 | €526 | €14,854 | +€14,329 | +2,726% |
| Intangible fixed assets | 21 | €1 | €3,625 | +€3,624 | +362,415% |
| Tangible fixed assets | 22/27 | €525 | €11,229 | +€10,704 | +2,040% |
| Furniture and vehicles | 24 | €525 | €11,229 | +€10,704 | +2,040% |
| Current assets | 29/58 | €96,551 | €122,598 | +€26,048 | +27.0% |
| Stocks and contracts in progress | 3 | €44,749 | €55,812 | +€11,063 | +24.7% |
| Stocks | 30/36 | €44,749 | €55,812 | +€11,063 | +24.7% |
| Amounts receivable within one year | 40/41 | €36,188 | €37,428 | +€1,240 | +3.4% |
| Trade receivables | 40 | €34,923 | €35,365 | +€442 | +1.3% |
| Other amounts receivable | 41 | €1,265 | €2,063 | +€798 | +63.0% |
| Cash at bank and in hand | 54/58 | €15,614 | €28,927 | +€13,312 | +85.3% |
| Deferred charges and accrued income | 490/1 | - | €433 | +€433 | |
| Total equity and liabilities | 10/49 | €98,394 | €138,112 | +€39,717 | +40.4% |
| Equity | 10/15 | €54,037 | €65,665 | +€11,628 | +21.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,037 | €15,665 | +€11,628 | +288% |
| Amounts payable | 17/49 | €44,357 | €72,446 | +€28,089 | +63.3% |
| Amounts payable within one year | 42/48 | €44,357 | €72,446 | +€28,089 | +63.3% |
| Trade debts | 44 | €17,926 | €23,781 | +€5,855 | +32.7% |
| Suppliers | 440/4 | €17,926 | €23,781 | +€5,855 | +32.7% |
| Taxes, remuneration and social security | 45 | €2,165 | €11,188 | +€9,023 | +417% |
| Taxes | 450/3 | €2,165 | €8,816 | +€6,650 | +307% |
| Remuneration and social security | 454/9 | - | €2,373 | +€2,373 | |
| Other amounts payable | 47/48 | €24,266 | €37,477 | +€13,211 | +54.4% |
| Remuneration, social security and pensions | 62 | - | €6,287 | +€6,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €4,320 | +€3,455 | +399% |
| Other operating charges | 640/8 | €387 | €485 | +€97 | +25.1% |
| Gross operating margin | 9900 | €5,141 | €34,295 | +€29,154 | +567% |
| Operating profit (loss) | 9901 | €3,888 | €23,203 | +€19,315 | +497% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €341 | €288 | -€53 | -15.6% |
| Recurring financial charges | 65 | €341 | €288 | -€53 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €3,547 | €22,919 | +€19,372 | +546% |
| Income taxes | 67/77 | €775 | €3,291 | +€2,516 | +325% |
| Profit (loss) for the period | 9904 | €2,773 | €19,628 | +€16,856 | +608% |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | €19,628 | +€16,856 | +608% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.