Bierkelder: what changed
Two fiscal 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.
Bierkelder
Largest movements
- Cash -€4,115
down €4,115 (-46.2%), from €8,900 to €4,785
mainly Trade debts (-€3,789) and Net result for the year (-€1,700)
- Receivables within one year +€1,509
up €1,509 (+2.6%), from €58,168 to €59,677
of which Other amounts receivable: +€4,393
- Tangible fixed assets -€1,247
down €1,247 (-4.8%), from €26,037 to €24,789
- Trade debts -€3,789
down €3,789 (-97.2%), from €3,898 to €109
- Profit (loss) carried forward -€1,700
down €1,700 (-21.6%), from -€7,869 to -€9,568
- Accrued charges and deferred income +€1,500
up €1,500, from €0 to €1,500
- Gross operating margin -€11,072
down €11,072 (-95.1%), from €11,638 to €566
- Depreciation -€2,584
down €2,584 (-67.4%), from €3,831 to €1,247
- Other operating charges -€358
down €358 (-27.0%), from €1,328 to €970
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.
Cash bridge derived
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 | €93,105 | €89,251 | -€3,854 | -4.1% |
| Fixed assets | 21/28 | €26,037 | €24,789 | -€1,247 | -4.8% |
| Tangible fixed assets | 22/27 | €26,037 | €24,789 | -€1,247 | -4.8% |
| Land and buildings | 22 | €26,037 | €24,789 | -€1,247 | -4.8% |
| Current assets | 29/58 | €67,068 | €64,462 | -€2,606 | -3.9% |
| Amounts receivable within one year | 40/41 | €58,168 | €59,677 | +€1,509 | +2.6% |
| Trade receivables | 40 | €4,533 | €1,648 | -€2,884 | -63.6% |
| Other amounts receivable | 41 | €53,635 | €58,028 | +€4,393 | +8.2% |
| Cash at bank and in hand | 54/58 | €8,900 | €4,785 | -€4,115 | -46.2% |
| Total equity and liabilities | 10/49 | €93,105 | €89,251 | -€3,854 | -4.1% |
| Equity | 10/15 | €89,207 | €87,507 | -€1,700 | -1.9% |
| Contributions | 10/11 | €21,200 | €21,200 | = | 0.0% |
| Reserves | 13 | €75,876 | €75,876 | = | 0.0% |
| Distributable reserves | 133 | €75,876 | €75,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,869 | -€9,568 | -€1,700 | -21.6% |
| Amounts payable | 17/49 | €3,898 | €1,744 | -€2,154 | -55.3% |
| Amounts payable within one year | 42/48 | €3,898 | €244 | -€3,654 | -93.7% |
| Trade debts | 44 | €3,898 | €109 | -€3,789 | -97.2% |
| Suppliers | 440/4 | €3,898 | €109 | -€3,789 | -97.2% |
| Other amounts payable | 47/48 | €0 | €135 | +€135 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,831 | €1,247 | -€2,584 | -67.4% |
| Other operating charges | 640/8 | €1,328 | €970 | -€358 | -27.0% |
| Gross operating margin | 9900 | €11,638 | €566 | -€11,072 | -95.1% |
| Operating profit (loss) | 9901 | €6,479 | -€1,651 | -€8,130 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €52 | €49 | -€4 | -7.2% |
| Recurring financial charges | 65 | €52 | €49 | -€4 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €6,427 | -€1,700 | -€8,127 | |
| Profit (loss) for the period | 9904 | €6,427 | -€1,700 | -€8,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,427 | -€1,700 | -€8,127 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.