CRAFT BEER BARS: 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.
CRAFT BEER BARS
Largest movements
- Cash -€11,621
down €11,621 (-82.9%), from €14,024 to €2,403
mainly Net result for the year (-€49,631) and Debts after one year (-€10,398)
- Intangible fixed assets -€10,000
down €10,000 (-13.8%), from €72,500 to €62,500
- Receivables within one year +€9,053
up €9,053 (+81.0%), from €11,178 to €20,231
- Profit (loss) carried forward -€49,631
down €49,631, from €19,959 to -€29,672
- Other debts +€28,773
up €28,773 (+4,663%), from €617 to €29,390
- Current portion of long-term debt +€18,308
up €18,308 (+182%), from €10,070 to €28,378
- Debts after one year -€10,398
down €10,398 (-40.0%), from €26,016 to €15,618
- Trade debts +€1,246
up €1,246 (+7.7%), from €16,264 to €17,510
- Gross operating margin -€54,215
down €54,215 (-89.5%), from €60,585 to €6,370
- Staff costs +€7,824
up €7,824 (+22.2%), from €35,185 to €43,009
- Taxes -€2,060
no longer reported in 2025 (was €2,060)
- Financial charges -€1,217
down €1,217 (-35.4%), from €3,439 to €2,222
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 | €112,623 | €99,784 | -€12,839 | -11.4% |
| Fixed assets | 21/28 | €72,500 | €62,500 | -€10,000 | -13.8% |
| Intangible fixed assets | 21 | €72,500 | €62,500 | -€10,000 | -13.8% |
| Current assets | 29/58 | €40,123 | €37,284 | -€2,839 | -7.1% |
| Stocks and contracts in progress | 3 | €14,921 | €14,650 | -€271 | -1.8% |
| Stocks | 30/36 | €14,921 | €14,650 | -€271 | -1.8% |
| Amounts receivable within one year | 40/41 | €11,178 | €20,231 | +€9,053 | +81.0% |
| Trade receivables | 40 | €11,178 | €20,231 | +€9,053 | +81.0% |
| Cash at bank and in hand | 54/58 | €14,024 | €2,403 | -€11,621 | -82.9% |
| Total equity and liabilities | 10/49 | €112,623 | €99,784 | -€12,839 | -11.4% |
| Equity | 10/15 | €49,959 | €328 | -€49,631 | -99.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,959 | -€29,672 | -€49,631 | |
| Amounts payable | 17/49 | €62,664 | €99,456 | +€36,792 | +58.7% |
| Amounts payable after more than one year | 17 | €26,016 | €15,618 | -€10,398 | -40.0% |
| Financial debts | 170/4 | €26,016 | €15,618 | -€10,398 | -40.0% |
| Amounts payable within one year | 42/48 | €36,648 | €83,838 | +€47,190 | +129% |
| Current portion of amounts payable after more than one year | 42 | €10,070 | €28,378 | +€18,308 | +182% |
| Trade debts | 44 | €16,264 | €17,510 | +€1,246 | +7.7% |
| Suppliers | 440/4 | €16,264 | €17,510 | +€1,246 | +7.7% |
| Taxes, remuneration and social security | 45 | €9,697 | €8,560 | -€1,137 | -11.7% |
| Taxes | 450/3 | €6,206 | €1,559 | -€4,647 | -74.9% |
| Remuneration and social security | 454/9 | €3,491 | €7,001 | +€3,510 | +101% |
| Other amounts payable | 47/48 | €617 | €29,390 | +€28,773 | +4,663% |
| Non-recurring operating income | 76A | €2,133 | - | -€2,133 | |
| Remuneration, social security and pensions | 62 | €35,185 | €43,009 | +€7,824 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €475 | €770 | +€295 | +62.1% |
| Non-recurring operating charges | 66A | €1,250 | - | -€1,250 | |
| Gross operating margin | 9900 | €60,585 | €6,370 | -€54,215 | -89.5% |
| Operating profit (loss) | 9901 | €13,675 | -€47,409 | -€61,084 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €3,439 | €2,222 | -€1,217 | -35.4% |
| Recurring financial charges | 65 | €3,439 | €2,222 | -€1,217 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €10,259 | -€49,631 | -€59,890 | |
| Income taxes | 67/77 | €2,060 | - | -€2,060 | |
| Profit (loss) for the period | 9904 | €8,199 | -€49,631 | -€57,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,199 | -€49,631 | -€57,830 |
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 16 October 2026 via checked.be.