DE BIERBRON: 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.
DE BIERBRON
Largest movements
- Cash -€51,005
down €51,005 (-55.5%), from €91,894 to €40,889
mainly Debts after one year (-€51,143) and Current portion of long-term debt (-€28,861)
- Tangible fixed assets -€44,610
down €44,610 (-3.3%), from €1.3m to €1.3m
of which Land and buildings: -€32,595
- Receivables within one year -€32,169
down €32,169 (-30.9%), from €104,168 to €71,999
of which Other amounts receivable: -€43,812
- Debts after one year -€51,143
down €51,143 (-5.8%), from €884,321 to €833,178
- Current portion of long-term debt -€28,861
down €28,861 (-36.1%), from €80,004 to €51,143
- Tax, wage and social debts -€20,447
down €20,447 (-69.8%), from €29,280 to €8,833
of which Remuneration and social security: -€18,049
- Other debts -€17,804
down €17,804 (-5.4%), from €328,816 to €311,012
- Gross operating margin -€18,158
down €18,158 (-8.0%), from €225,627 to €207,469
- Staff costs -€16,237
down €16,237 (-11.5%), from €141,704 to €125,467
- Other operating charges +€15,938
up €15,938 (+2465.2%), from €647 to €16,585
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 | €1,696,757 | €1,576,405 | -€120,352 | -7.1% |
| Fixed assets | 21/28 | €1,335,817 | €1,290,679 | -€45,138 | -3.4% |
| Intangible fixed assets | 21 | €528 | €0 | -€528 | -100.0% |
| Tangible fixed assets | 22/27 | €1,333,929 | €1,289,319 | -€44,610 | -3.3% |
| Land and buildings | 22 | €1,276,208 | €1,243,613 | -€32,595 | -2.6% |
| Plant, machinery and equipment | 23 | €47,907 | €38,323 | -€9,584 | -20.0% |
| Furniture and vehicles | 24 | €9,814 | €7,383 | -€2,431 | -24.8% |
| Financial fixed assets | 28 | €1,360 | €1,360 | -€0 | 0.0% |
| Current assets | 29/58 | €360,940 | €285,726 | -€75,214 | -20.8% |
| Stocks and contracts in progress | 3 | €164,878 | €171,153 | +€6,275 | +3.8% |
| Stocks | 30/36 | €164,878 | €171,153 | +€6,275 | +3.8% |
| Amounts receivable within one year | 40/41 | €104,168 | €71,999 | -€32,169 | -30.9% |
| Trade receivables | 40 | €56,607 | €68,250 | +€11,643 | +20.6% |
| Other amounts receivable | 41 | €47,561 | €3,749 | -€43,812 | -92.1% |
| Cash at bank and in hand | 54/58 | €91,894 | €40,889 | -€51,005 | -55.5% |
| Deferred charges and accrued income | 490/1 | - | €1,685 | +€1,685 | |
| Total equity and liabilities | 10/49 | €1,696,757 | €1,576,405 | -€120,352 | -7.1% |
| Equity | 10/15 | €158,641 | €149,411 | -€9,230 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,368 | €71,368 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,508 | €69,508 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €74,873 | €65,643 | -€9,230 | -12.3% |
| Amounts payable | 17/49 | €1,538,116 | €1,426,994 | -€111,122 | -7.2% |
| Amounts payable after more than one year | 17 | €884,321 | €833,178 | -€51,143 | -5.8% |
| Financial debts | 170/4 | €884,321 | €833,178 | -€51,143 | -5.8% |
| Amounts payable within one year | 42/48 | €648,794 | €593,816 | -€54,978 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €80,004 | €51,143 | -€28,861 | -36.1% |
| Financial debts | 43 | €32,497 | €30,000 | -€2,497 | -7.7% |
| Credit institutions | 430/8 | €32,497 | €30,000 | -€2,497 | -7.7% |
| Trade debts | 44 | €178,197 | €192,828 | +€14,631 | +8.2% |
| Suppliers | 440/4 | €178,197 | €192,828 | +€14,631 | +8.2% |
| Taxes, remuneration and social security | 45 | €29,280 | €8,833 | -€20,447 | -69.8% |
| Taxes | 450/3 | €2,663 | €264 | -€2,399 | -90.1% |
| Remuneration and social security | 454/9 | €26,618 | €8,569 | -€18,049 | -67.8% |
| Other amounts payable | 47/48 | €328,816 | €311,012 | -€17,804 | -5.4% |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €141,704 | €125,467 | -€16,237 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,070 | €46,128 | +€1,058 | +2.3% |
| Other operating charges | 640/8 | €647 | €16,585 | +€15,938 | +2465.2% |
| Gross operating margin | 9900 | €225,627 | €207,469 | -€18,158 | -8.0% |
| Operating profit (loss) | 9901 | €38,207 | €19,289 | -€18,918 | -49.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €28,882 | €28,519 | -€363 | -1.3% |
| Recurring financial charges | 65 | €28,882 | €28,519 | -€363 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,326 | -€9,230 | -€18,556 | |
| Income taxes | 67/77 | €845 | €0 | -€845 | -100.0% |
| Profit (loss) for the period | 9904 | €8,481 | -€9,230 | -€17,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,481 | -€9,230 | -€17,711 |
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 6 October 2026 via checked.be.