BRUSSELS BEER BUS: 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.
BRUSSELS BEER BUS
Largest movements
- Receivables within one year -€29,296
down €29,296 (-70.1%), from €41,783 to €12,486
of which Trade receivables: -€30,244
- Cash +€17,173
up €17,173 (+1,168%), from €1,470 to €18,643
mainly Receivables within one year (+€29,296) and Net result for the year (+€3,526)
- Tangible fixed assets -€1,029
down €1,029 (-66.4%), from €1,550 to €521
- Trade debts -€17,186
down €17,186 (-87.8%), from €19,577 to €2,391
- Other debts +€1,997
up €1,997 (+175%), from €1,142 to €3,139
- Tax, wage and social debts +€1,269
up €1,269 (+193%), from €657 to €1,925
- Profit (loss) carried forward +€1,026
up €1,026 (+4.6%), from €22,427 to €23,453
- Gross operating margin -€14,280
down €14,280 (-73.2%), from €19,521 to €5,241
- Financial income +€750
new in 2025: €750
- Financial charges -€656
down €656 (-71.7%), from €916 to €260
- Taxes +€519
up €519 (+78.9%), from €657 to €1,175
- Depreciation -€315
down €315 (-23.4%), from €1,344 to €1,029
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 | €44,803 | €31,908 | -€12,895 | -28.8% |
| Fixed assets | 21/28 | €1,550 | €521 | -€1,029 | -66.4% |
| Tangible fixed assets | 22/27 | €1,550 | €521 | -€1,029 | -66.4% |
| Furniture and vehicles | 24 | €1,550 | €521 | -€1,029 | -66.4% |
| Current assets | 29/58 | €43,253 | €31,388 | -€11,866 | -27.4% |
| Amounts receivable within one year | 40/41 | €41,783 | €12,486 | -€29,296 | -70.1% |
| Trade receivables | 40 | €37,350 | €7,106 | -€30,244 | -81.0% |
| Other amounts receivable | 41 | €4,433 | €5,381 | +€948 | +21.4% |
| Cash at bank and in hand | 54/58 | €1,470 | €18,643 | +€17,173 | +1,168% |
| Deferred charges and accrued income | 490/1 | - | €258 | +€258 | |
| Total equity and liabilities | 10/49 | €44,803 | €31,908 | -€12,895 | -28.8% |
| Equity | 10/15 | €23,427 | €24,453 | +€1,026 | +4.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,427 | €23,453 | +€1,026 | +4.6% |
| Amounts payable | 17/49 | €21,376 | €7,455 | -€13,921 | -65.1% |
| Amounts payable within one year | 42/48 | €21,376 | €7,455 | -€13,921 | -65.1% |
| Trade debts | 44 | €19,577 | €2,391 | -€17,186 | -87.8% |
| Suppliers | 440/4 | €19,577 | €2,391 | -€17,186 | -87.8% |
| Taxes, remuneration and social security | 45 | €657 | €1,925 | +€1,269 | +193% |
| Taxes | 450/3 | €657 | €1,925 | +€1,269 | +193% |
| Other amounts payable | 47/48 | €1,142 | €3,139 | +€1,997 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,344 | €1,029 | -€315 | -23.4% |
| Gross operating margin | 9900 | €19,521 | €5,241 | -€14,280 | -73.2% |
| Operating profit (loss) | 9901 | €18,177 | €4,211 | -€13,965 | -76.8% |
| Financial income | 75/76B | - | €750 | +€750 | |
| Recurring financial income | 75 | - | €750 | +€750 | |
| Financial charges | 65/66B | €916 | €260 | -€656 | -71.7% |
| Recurring financial charges | 65 | €916 | €260 | -€656 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €17,261 | €4,702 | -€12,559 | -72.8% |
| Income taxes | 67/77 | €657 | €1,175 | +€519 | +78.9% |
| Profit (loss) for the period | 9904 | €16,604 | €3,526 | -€13,077 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,604 | €3,526 | -€13,077 | -78.8% |
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 17 October 2026 via checked.be.