BIERHANDEL E. LUYTEN: 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 E. LUYTEN
Largest movements
- Receivables within one year +€1,246
up €1,246 (+32.6%), from €3,822 to €5,068
of which Trade receivables: +€1,250
- Tax, wage and social debts -€1,059
down €1,059 (-48.7%), from €2,176 to €1,117
- Reserves +€1,037
up €1,037 (+3.3%), from €31,009 to €32,046
- Other debts +€1,004
up €1,004 (+116%), from €865 to €1,870
- Trade debts +€549
up €549 (+461%), from €119 to €669
- Gross operating margin -€2,613
down €2,613 (-60.6%), from €4,315 to €1,702
- Financial income -€376
down €376 (-67.1%), from €561 to €185
- Staff costs -€281
down €281 (-100%), from €281 to €0
- Taxes -€231
down €231 (-69.1%), from €335 to €104
- Other operating charges -€164
down €164 (-18.9%), from €870 to €705
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 | €52,937 | €54,293 | +€1,356 | +2.6% |
| Fixed assets | 21/28 | €9,072 | €9,072 | = | 0.0% |
| Financial fixed assets | 28 | €9,072 | €9,072 | = | 0.0% |
| Current assets | 29/58 | €43,866 | €45,222 | +€1,356 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,822 | €5,068 | +€1,246 | +32.6% |
| Trade receivables | 40 | €3,818 | €5,068 | +€1,250 | +32.7% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100% |
| Cash at bank and in hand | 54/58 | €40,043 | €40,154 | +€110 | +0.3% |
| Total equity and liabilities | 10/49 | €52,937 | €54,293 | +€1,356 | +2.6% |
| Equity | 10/15 | €49,601 | €50,638 | +€1,037 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,009 | €32,046 | +€1,037 | +3.3% |
| Distributable reserves | 133 | €31,009 | €32,046 | +€1,037 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,336 | €3,656 | +€319 | +9.6% |
| Amounts payable within one year | 42/48 | €3,336 | €3,656 | +€319 | +9.6% |
| Trade debts | 44 | €119 | €669 | +€549 | +461% |
| Suppliers | 440/4 | €119 | €669 | +€549 | +461% |
| Advances received on contracts in progress | 46 | €176 | €0 | -€176 | -100% |
| Taxes, remuneration and social security | 45 | €2,176 | €1,117 | -€1,059 | -48.7% |
| Taxes | 450/3 | €2,176 | €1,117 | -€1,059 | -48.7% |
| Other amounts payable | 47/48 | €865 | €1,870 | +€1,004 | +116% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €281 | €0 | -€281 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €870 | €705 | -€164 | -18.9% |
| Gross operating margin | 9900 | €4,315 | €1,702 | -€2,613 | -60.6% |
| Operating profit (loss) | 9901 | €3,164 | €996 | -€2,168 | -68.5% |
| Financial income | 75/76B | €561 | €185 | -€376 | -67.1% |
| Recurring financial income | 75 | €561 | €185 | -€376 | -67.1% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,686 | €1,141 | -€2,546 | -69.1% |
| Income taxes | 67/77 | €335 | €104 | -€231 | -69.1% |
| Profit (loss) for the period | 9904 | €3,351 | €1,037 | -€2,314 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,351 | €1,037 | -€2,314 | -69.1% |
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 21 October 2026 via checked.be.