BIERHANDEL BRYON: 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.
BIERHANDEL BRYON
Largest movements
- Receivables within one year -€47,563
down €47,563 (-21.9%), from €216,867 to €169,304
of which Trade receivables: -€81,758
- Tangible fixed assets -€18,532
down €18,532 (-22.3%), from €83,010 to €64,479
of which Leasing and similar rights: -€17,460
- Receivables after one year -€10,727
down €10,727 (-22.3%), from €48,134 to €37,407
- Cash -€8,799
down €8,799 (-98.1%), from €8,966 to €167
mainly Trade debts (-€29,337) and Contributions, distributions and other (-€24,545)
- Trade debts -€29,337
down €29,337 (-86.2%), from €34,035 to €4,697
- Debts after one year -€17,271
down €17,271 (-39.8%), from €43,403 to €26,133
- Reserves -€17,139
down €17,139 (-8.8%), from €194,330 to €177,190
of which Distributable reserves: -€17,139
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts -€6,209
down €6,209 (-35.9%), from €17,273 to €11,064
- Gross operating margin -€28,826
down €28,826 (-39.3%), from €73,378 to €44,552
- Taxes -€11,897
down €11,897 (-74.5%), from €15,968 to €4,071
- Depreciation +€2,941
up €2,941 (+11.9%), from €24,681 to €27,623
- Financial charges -€1,118
down €1,118 (-29.4%), from €3,797 to €2,679
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 | €365,001 | €276,893 | -€88,108 | -24.1% |
| Fixed assets | 21/28 | €83,010 | €64,479 | -€18,532 | -22.3% |
| Tangible fixed assets | 22/27 | €83,010 | €64,479 | -€18,532 | -22.3% |
| Land and buildings | 22 | €11,937 | €9,738 | -€2,198 | -18.4% |
| Plant, machinery and equipment | 23 | €7,964 | €4,712 | -€3,252 | -40.8% |
| Furniture and vehicles | 24 | €5,515 | €9,894 | +€4,379 | +79.4% |
| Leasing and similar rights | 25 | €57,595 | €40,134 | -€17,460 | -30.3% |
| Current assets | 29/58 | €281,991 | €212,415 | -€69,576 | -24.7% |
| Amounts receivable after more than one year | 29 | €48,134 | €37,407 | -€10,727 | -22.3% |
| Trade receivables | 290 | €48,134 | €37,407 | -€10,727 | -22.3% |
| Amounts receivable within one year | 40/41 | €216,867 | €169,304 | -€47,563 | -21.9% |
| Trade receivables | 40 | €110,558 | €28,800 | -€81,758 | -74.0% |
| Other amounts receivable | 41 | €106,309 | €140,504 | +€34,195 | +32.2% |
| Cash at bank and in hand | 54/58 | €8,966 | €167 | -€8,799 | -98.1% |
| Deferred charges and accrued income | 490/1 | €8,023 | €5,536 | -€2,487 | -31.0% |
| Total equity and liabilities | 10/49 | €365,001 | €276,893 | -€88,108 | -24.1% |
| Equity | 10/15 | €232,848 | €215,709 | -€17,139 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €194,330 | €177,190 | -€17,139 | -8.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €188,130 | €170,990 | -€17,139 | -9.1% |
| Profit (loss) carried forward | 14 | €26,119 | €26,119 | = | 0.0% |
| Amounts payable | 17/49 | €132,153 | €61,184 | -€70,969 | -53.7% |
| Amounts payable after more than one year | 17 | €43,403 | €26,133 | -€17,271 | -39.8% |
| Financial debts | 170/4 | €43,403 | €26,133 | -€17,271 | -39.8% |
| Amounts payable within one year | 42/48 | €88,749 | €35,051 | -€53,698 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €16,556 | €19,290 | +€2,734 | +16.5% |
| Trade debts | 44 | €34,035 | €4,697 | -€29,337 | -86.2% |
| Suppliers | 440/4 | €34,035 | €4,697 | -€29,337 | -86.2% |
| Advances received on contracts in progress | 46 | €5,885 | - | -€5,885 | |
| Taxes, remuneration and social security | 45 | €17,273 | €11,064 | -€6,209 | -35.9% |
| Taxes | 450/3 | €17,273 | €11,064 | -€6,209 | -35.9% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,681 | €27,623 | +€2,941 | +11.9% |
| Other operating charges | 640/8 | €3,767 | €3,869 | +€102 | +2.7% |
| Gross operating margin | 9900 | €73,378 | €44,552 | -€28,826 | -39.3% |
| Operating profit (loss) | 9901 | €44,930 | €13,061 | -€31,869 | -70.9% |
| Financial income | 75/76B | €827 | €1,096 | +€269 | +32.5% |
| Recurring financial income | 75 | €827 | €1,096 | +€269 | +32.5% |
| Financial charges | 65/66B | €3,797 | €2,679 | -€1,118 | -29.4% |
| Recurring financial charges | 65 | €3,797 | €2,679 | -€1,118 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €41,960 | €11,478 | -€30,483 | -72.6% |
| Income taxes | 67/77 | €15,968 | €4,071 | -€11,897 | -74.5% |
| Profit (loss) for the period | 9904 | €25,992 | €7,406 | -€18,586 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,992 | €7,406 | -€18,586 | -71.5% |
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 28 October 2026 via checked.be.