BIERHANDEL RESO: what changed
What changed
BIERHANDEL RESO
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€65,234
2024 · €85,127-€19,892
Equity
€722,547
2024 · €657,313+€65,234
Cash
€287,890
2024 · €264,129+€23,761
Balance sheet total
€2.1m
2024 · €2.2m-€127,167
Largest movements
Assets
- Tangible fixed assets -€71,487
down €71,487 (-8.2%), from €877,091 to €805,604
of which Land and buildings: -€63,067
- Receivables within one year -€69,217
down €69,217 (-17.6%), from €393,788 to €324,570
- Cash +€23,761
up €23,761 (+9.0%), from €264,129 to €287,890
mainly Depreciation (+€79,051) and Receivables within one year (+€69,217)
Equity and liabilities
- Debts after one year -€73,794
down €73,794 (-11.8%), from €627,874 to €554,080
- Reserves +€65,234
up €65,234 (+19.0%), from €342,645 to €407,879
of which Distributable reserves: +€65,234
- Tax, wage and social debts -€49,968
down €49,968 (-45.6%), from €109,685 to €59,717
of which Remuneration and social security: -€44,189
- Trade debts -€38,175
down €38,175 (-6.9%), from €553,452 to €515,277
Income statement
- Gross operating margin -€15,138
down €15,138 (-2.7%), from €551,776 to €536,638
- Staff costs -€14,381
down €14,381 (-4.4%), from €323,497 to €309,116
- Other operating charges +€11,305
up €11,305 (+82.8%), from €13,658 to €24,962
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
€85,127
Gross operating margin
-€15,138
Staff costs
+€14,381
Depreciation
-€3,802
Other operating charges
-€11,305
Other operating items
-€1,235
Financial income
+€1
Financial charges
-€4,818
Taxes
+€2,023
Result 2025
€65,234
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
+€121,985
Investment
-€12,134
Financing
-€86,090
Cash 2024
€264,129
From operations (derived)
+€121,985
Net result for the year
+€65,234
Depreciation
+€79,051
Stocks and contracts
+€15,523
Receivables within one year
+€69,217
Deferred charges and accrued income
-€729
Trade debts
-€38,175
Tax, wage and social debts
-€49,968
Other debts
-€20,348
Accrued charges and deferred income
+€2,180
Investment (derived)
-€12,134
Investment in fixed assets (net)
-€12,134
Financing
-€86,090
Debts after one year
-€73,794
Current portion of long-term debt
-€7,225
Short-term financial debts
-€5,071
Cash 2025
€287,890
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,206,294 | €2,079,127 | -€127,167 | -5.8% |
| Fixed assets | 21/28 | €988,641 | €921,724 | -€66,918 | -6.8% |
| Tangible fixed assets | 22/27 | €877,091 | €805,604 | -€71,487 | -8.2% |
| Land and buildings | 22 | €830,109 | €767,042 | -€63,067 | -7.6% |
| Plant, machinery and equipment | 23 | €9,406 | €10,726 | +€1,320 | +14.0% |
| Furniture and vehicles | 24 | €37,576 | €27,836 | -€9,739 | -25.9% |
| Financial fixed assets | 28 | €111,551 | €116,120 | +€4,569 | +4.1% |
| Current assets | 29/58 | €1,217,652 | €1,157,403 | -€60,249 | -4.9% |
| Stocks and contracts in progress | 3 | €549,799 | €534,276 | -€15,523 | -2.8% |
| Stocks | 30/36 | €549,799 | €534,276 | -€15,523 | -2.8% |
| Amounts receivable within one year | 40/41 | €393,788 | €324,570 | -€69,217 | -17.6% |
| Trade receivables | 40 | €393,788 | €324,570 | -€69,217 | -17.6% |
| Cash at bank and in hand | 54/58 | €264,129 | €287,890 | +€23,761 | +9.0% |
| Deferred charges and accrued income | 490/1 | €9,937 | €10,666 | +€729 | +7.3% |
| Total equity and liabilities | 10/49 | €2,206,294 | €2,079,127 | -€127,167 | -5.8% |
| Equity | 10/15 | €657,313 | €722,547 | +€65,234 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €342,645 | €407,879 | +€65,234 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €340,785 | €406,019 | +€65,234 | +19.1% |
| Profit (loss) carried forward | 14 | €296,068 | €296,068 | +€0 | 0.0% |
| Amounts payable | 17/49 | €1,548,981 | €1,356,579 | -€192,401 | -12.4% |
| Amounts payable after more than one year | 17 | €627,874 | €554,080 | -€73,794 | -11.8% |
| Financial debts | 170/4 | €627,874 | €554,080 | -€73,794 | -11.8% |
| Amounts payable within one year | 42/48 | €920,618 | €799,831 | -€120,787 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €83,651 | €76,426 | -€7,225 | -8.6% |
| Financial debts | 43 | €80,071 | €75,000 | -€5,071 | -6.3% |
| Credit institutions | 430/8 | €80,071 | €75,000 | -€5,071 | -6.3% |
| Trade debts | 44 | €553,452 | €515,277 | -€38,175 | -6.9% |
| Suppliers | 440/4 | €553,452 | €515,277 | -€38,175 | -6.9% |
| Taxes, remuneration and social security | 45 | €109,685 | €59,717 | -€49,968 | -45.6% |
| Taxes | 450/3 | €34,022 | €28,243 | -€5,779 | -17.0% |
| Remuneration and social security | 454/9 | €75,664 | €31,474 | -€44,189 | -58.4% |
| Other amounts payable | 47/48 | €93,759 | €73,411 | -€20,348 | -21.7% |
| Accrued charges and deferred income | 492/3 | €489 | €2,669 | +€2,180 | +446% |
| Remuneration, social security and pensions | 62 | €323,497 | €309,116 | -€14,381 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,249 | €79,051 | +€3,802 | +5.1% |
| Other operating charges | 640/8 | €13,658 | €24,962 | +€11,305 | +82.8% |
| Non-recurring operating charges | 66A | - | €1,235 | +€1,235 | |
| Gross operating margin | 9900 | €551,776 | €536,638 | -€15,138 | -2.7% |
| Operating profit (loss) | 9901 | €139,372 | €122,273 | -€17,099 | -12.3% |
| Financial income | 75/76B | €8 | €9 | +€1 | +14.7% |
| Recurring financial income | 75 | €8 | €9 | +€1 | +14.7% |
| Financial charges | 65/66B | €14,102 | €18,920 | +€4,818 | +34.2% |
| Recurring financial charges | 65 | €14,102 | €18,920 | +€4,818 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €125,278 | €103,363 | -€21,915 | -17.5% |
| Income taxes | 67/77 | €40,152 | €38,129 | -€2,023 | -5.0% |
| Profit (loss) for the period | 9904 | €85,127 | €65,234 | -€19,892 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,127 | €65,234 | -€19,892 | -23.4% |
Next steps
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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 5 November 2026 via checked.be.