BIERHALLE: what changed
What changed
BIERHALLE
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€283,364
2024 · €311,828-€28,465
Equity
€1.5m
2024 · €1.4m+€53,364
Cash
€116,996
2024 · €222,944-€105,948
Balance sheet total
€4.5m
2024 · €4.2m+€374,220
Largest movements
Assets
- Current investments +€400,000
new in 2025: €400,000
- Tangible fixed assets -€169,678
down €169,678 (-7.0%), from €2.4m to €2.3m
of which Land and buildings: -€149,495
- Cash -€105,948
down €105,948 (-47.5%), from €222,944 to €116,996
mainly Current investments (-€400,000) and Contributions, distributions and other (-€230,000)
- Receivables within one year +€103,770
up €103,770 (+9.8%), from €1.1m to €1.2m
of which Other amounts receivable: +€77,910
- Stocks and contracts +€89,903
up €89,903 (+25.6%), from €350,868 to €440,771
Equity and liabilities
- Trade debts +€431,880
up €431,880 (+65.9%), from €655,282 to €1.1m
- Debts after one year -€145,725
down €145,725 (-10.3%), from €1.4m to €1.3m
of which Financial debts: -€145,725
- Reserves +€53,364
up €53,364 (+5.8%), from €914,440 to €967,804
of which Distributable reserves: +€62,616
Income statement
- Staff costs +€97,636
up €97,636 (+34.5%), from €283,142 to €380,779
- Gross operating margin +€52,317
up €52,317 (+5.7%), from €921,359 to €973,676
- Taxes -€9,911
down €9,911 (-27.7%), from €35,736 to €25,825
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
€311,828
Gross operating margin
+€52,317
Staff costs
-€97,636
Depreciation
+€6,422
Write-downs
+€540
Other operating charges
+€220
Other operating items
-€49
Financial income
-€2,382
Financial charges
+€2,193
Taxes
+€9,911
Result 2025
€283,364
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
+€744,169
Investment
-€473,613
Financing
-€376,504
Cash 2024
€222,944
From operations (derived)
+€744,169
Net result for the year
+€283,364
Depreciation
+€198,703
Stocks and contracts
-€89,903
Receivables within one year
-€103,770
Deferred charges and accrued income
-€11,584
Provisions
-€3,084
Trade debts
+€431,880
Tax, wage and social debts
+€30,462
Other debts
+€6,475
Accrued charges and deferred income
+€1,627
Investment (derived)
-€473,613
Investment in fixed assets (net)
-€73,613
Current investments
-€400,000
Financing
-€376,504
Debts after one year
-€145,725
Current portion of long-term debt
-€778
Contributions, distributions and other
-€230,000
Cash 2025
€116,996
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,165,380 | €4,539,600 | +€374,220 | +9.0% |
| Fixed assets | 21/28 | €2,505,329 | €2,380,239 | -€125,090 | -5.0% |
| Intangible fixed assets | 21 | €16,428 | €61,017 | +€44,588 | +271% |
| Tangible fixed assets | 22/27 | €2,422,619 | €2,252,941 | -€169,678 | -7.0% |
| Land and buildings | 22 | €2,348,862 | €2,199,367 | -€149,495 | -6.4% |
| Plant, machinery and equipment | 23 | €11,281 | €13,668 | +€2,387 | +21.2% |
| Furniture and vehicles | 24 | €62,477 | €39,906 | -€22,570 | -36.1% |
| Financial fixed assets | 28 | €66,281 | €66,281 | = | 0.0% |
| Current assets | 29/58 | €1,660,051 | €2,159,361 | +€499,310 | +30.1% |
| Stocks and contracts in progress | 3 | €350,868 | €440,771 | +€89,903 | +25.6% |
| Stocks | 30/36 | €350,868 | €440,771 | +€89,903 | +25.6% |
| Amounts receivable within one year | 40/41 | €1,061,116 | €1,164,887 | +€103,770 | +9.8% |
| Trade receivables | 40 | €101,934 | €127,793 | +€25,860 | +25.4% |
| Other amounts receivable | 41 | €959,183 | €1,037,093 | +€77,910 | +8.1% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €222,944 | €116,996 | -€105,948 | -47.5% |
| Deferred charges and accrued income | 490/1 | €25,123 | €36,707 | +€11,584 | +46.1% |
| Total equity and liabilities | 10/49 | €4,165,380 | €4,539,600 | +€374,220 | +9.0% |
| Equity | 10/15 | €1,414,617 | €1,467,981 | +€53,364 | +3.8% |
| Contributions | 10/11 | €500,177 | €500,177 | = | 0.0% |
| Capital | 10 | €97,600 | €97,600 | = | 0.0% |
| Issued capital | 100 | €97,600 | €97,600 | = | 0.0% |
| Contributions outside capital | 11 | €402,577 | €402,577 | = | 0.0% |
| Share premium | 1100/10 | €402,577 | €402,577 | = | 0.0% |
| Reserves | 13 | €914,440 | €967,804 | +€53,364 | +5.8% |
| Non-distributable reserves | 130/1 | €9,760 | €9,760 | = | 0.0% |
| Legal reserve | 130 | €9,760 | €9,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €155,088 | €145,836 | -€9,252 | -6.0% |
| Distributable reserves | 133 | €749,592 | €812,208 | +€62,616 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €67,029 | €63,945 | -€3,084 | -4.6% |
| Deferred taxes | 168 | €67,029 | €63,945 | -€3,084 | -4.6% |
| Amounts payable | 17/49 | €2,683,733 | €3,007,673 | +€323,940 | +12.1% |
| Amounts payable after more than one year | 17 | €1,419,435 | €1,273,709 | -€145,725 | -10.3% |
| Financial debts | 170/4 | €1,418,785 | €1,273,059 | -€145,725 | -10.3% |
| Other amounts payable | 178/9 | €650 | €650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,262,521 | €1,730,559 | +€468,038 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €146,504 | €145,726 | -€778 | -0.5% |
| Trade debts | 44 | €655,282 | €1,087,162 | +€431,880 | +65.9% |
| Suppliers | 440/4 | €655,282 | €1,087,162 | +€431,880 | +65.9% |
| Taxes, remuneration and social security | 45 | €54,315 | €84,778 | +€30,462 | +56.1% |
| Taxes | 450/3 | €6,672 | €3,763 | -€2,909 | -43.6% |
| Remuneration and social security | 454/9 | €47,643 | €81,015 | +€33,371 | +70.0% |
| Other amounts payable | 47/48 | €406,419 | €412,894 | +€6,475 | +1.6% |
| Accrued charges and deferred income | 492/3 | €1,778 | €3,405 | +€1,627 | +91.5% |
| Remuneration, social security and pensions | 62 | €283,142 | €380,779 | +€97,636 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,124 | €198,703 | -€6,422 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€540 | -€540 | |
| Other operating charges | 640/8 | €34,601 | €34,381 | -€220 | -0.6% |
| Non-recurring operating charges | 66A | - | €49 | +€49 | |
| Gross operating margin | 9900 | €921,359 | €973,676 | +€52,317 | +5.7% |
| Operating profit (loss) | 9901 | €398,492 | €360,305 | -€38,187 | -9.6% |
| Financial income | 75/76B | €15,252 | €12,869 | -€2,382 | -15.6% |
| Recurring financial income | 75 | €15,252 | €12,869 | -€2,382 | -15.6% |
| Financial charges | 65/66B | €69,263 | €67,070 | -€2,193 | -3.2% |
| Recurring financial charges | 65 | €69,263 | €67,070 | -€2,193 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €344,480 | €306,104 | -€38,376 | -11.1% |
| Transfer from deferred taxes | 780 | €3,084 | €3,084 | = | 0.0% |
| Income taxes | 67/77 | €35,736 | €25,825 | -€9,911 | -27.7% |
| Profit (loss) for the period | 9904 | €311,828 | €283,364 | -€28,465 | -9.1% |
| Transfer from tax-exempt reserves | 789 | €9,252 | €9,252 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €321,081 | €292,616 | -€28,465 | -8.9% |
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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 1 November 2026 via checked.be.