Bierhandel Dexters: 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 Dexters
Largest movements
- Receivables within one year -€1,982
down €1,982 (-1.9%), from €106,183 to €104,201
of which Other amounts receivable: -€1,982
- Trade debts -€7,087
down €7,087 (-100%), from €7,087 to €0
- Profit (loss) carried forward -€6,938
down €6,938 (-100%), from €6,938 to €0
- Other debts +€5,710
up €5,710 (+25,130%), from €23 to €5,732
- Accrued charges and deferred income +€3,449
up €3,449, from €0 to €3,449
- Reserves +€2,471
up €2,471 (+8.6%), from €28,578 to €31,049
of which Distributable reserves: +€2,471
- Gross operating margin -€4,834
down €4,834, from €1,027 to -€3,807
- Financial charges -€74
down €74 (-100%), from €74 to €0
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 | €106,713 | €104,316 | -€2,396 | -2.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €106,713 | €104,316 | -€2,396 | -2.2% |
| Amounts receivable within one year | 40/41 | €106,183 | €104,201 | -€1,982 | -1.9% |
| Trade receivables | 40 | €6,505 | €6,505 | = | 0.0% |
| Other amounts receivable | 41 | €99,678 | €97,696 | -€1,982 | -2.0% |
| Cash at bank and in hand | 54/58 | €458 | €116 | -€343 | -74.8% |
| Deferred charges and accrued income | 490/1 | €71 | €0 | -€71 | -100% |
| Total equity and liabilities | 10/49 | €106,713 | €104,316 | -€2,396 | -2.2% |
| Equity | 10/15 | €99,603 | €95,136 | -€4,467 | -4.5% |
| Contributions | 10/11 | €64,086 | €64,086 | = | 0.0% |
| Reserves | 13 | €28,578 | €31,049 | +€2,471 | +8.6% |
| Non-distributable reserves | 130/1 | €6,061 | €6,061 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,061 | €6,061 | = | 0.0% |
| Distributable reserves | 133 | €22,517 | €24,988 | +€2,471 | +11.0% |
| Profit (loss) carried forward | 14 | €6,938 | €0 | -€6,938 | -100% |
| Amounts payable | 17/49 | €7,110 | €9,181 | +€2,071 | +29.1% |
| Amounts payable within one year | 42/48 | €7,110 | €5,732 | -€1,378 | -19.4% |
| Trade debts | 44 | €7,087 | €0 | -€7,087 | -100% |
| Suppliers | 440/4 | €7,087 | €0 | -€7,087 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €23 | €5,732 | +€5,710 | +25,130% |
| Accrued charges and deferred income | 492/3 | €0 | €3,449 | +€3,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €636 | €660 | +€23 | +3.7% |
| Gross operating margin | 9900 | €1,027 | -€3,807 | -€4,834 | |
| Operating profit (loss) | 9901 | €390 | -€4,467 | -€4,857 | |
| Financial charges | 65/66B | €74 | €0 | -€74 | -100% |
| Recurring financial charges | 65 | €74 | €0 | -€74 | -100% |
| Profit (loss) for the period before taxes | 9903 | €317 | -€4,467 | -€4,784 | |
| Profit (loss) for the period | 9904 | €317 | -€4,467 | -€4,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €317 | -€4,467 | -€4,784 |
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.