DE Bierhalle: 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.
DE Bierhalle
Largest movements
- Receivables within one year +€30,933
up €30,933 (+33.4%), from €92,499 to €123,432
of which Other amounts receivable: +€38,410
- Receivables after one year -€9,930
no longer reported in 2025 (was €9,930)
- Stocks and contracts +€9,000
new in 2025: €9,000
- Tangible fixed assets -€7,740
down €7,740 (-16.5%), from €46,979 to €39,240
of which Furniture and vehicles: -€6,643
- Cash +€5,685
new in 2025: €5,685
mainly Other debts (+€34,962) and Tax, wage and social debts (+€11,931)
- Other debts +€34,962
up €34,962 (+42.7%), from €81,798 to €116,760
- Tax, wage and social debts +€11,931
up €11,931 (+2,386%), from €500 to €12,431
of which Remuneration and social security: +€12,431
- Accrued charges and deferred income -€7,944
down €7,944 (-100%), from €7,944 to €0
- Trade debts -€6,445
down €6,445 (-10.0%), from €64,557 to €58,113
of which Bills of exchange payable: -€5,746
- Financial income +€11,895
new in 2025: €11,895
- Gross operating margin +€7,801
up €7,801 (+84.7%), from -€9,207 to -€1,406
- Financial charges +€2,556
new in 2025: €2,556
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 | €149,409 | €181,307 | +€31,898 | +21.3% |
| Fixed assets | 21/28 | €46,979 | €39,240 | -€7,740 | -16.5% |
| Tangible fixed assets | 22/27 | €46,979 | €39,240 | -€7,740 | -16.5% |
| Plant, machinery and equipment | 23 | €7,122 | €6,026 | -€1,097 | -15.4% |
| Furniture and vehicles | 24 | €39,857 | €33,214 | -€6,643 | -16.7% |
| Current assets | 29/58 | €102,430 | €142,067 | +€39,637 | +38.7% |
| Amounts receivable after more than one year | 29 | €9,930 | - | -€9,930 | |
| Trade receivables | 290 | €9,930 | - | -€9,930 | |
| Stocks and contracts in progress | 3 | - | €9,000 | +€9,000 | |
| Stocks | 30/36 | - | €9,000 | +€9,000 | |
| Amounts receivable within one year | 40/41 | €92,499 | €123,432 | +€30,933 | +33.4% |
| Trade receivables | 40 | €92,499 | €85,022 | -€7,477 | -8.1% |
| Other amounts receivable | 41 | - | €38,410 | +€38,410 | |
| Cash at bank and in hand | 54/58 | - | €5,685 | +€5,685 | |
| Deferred charges and accrued income | 490/1 | - | €3,950 | +€3,950 | |
| Total equity and liabilities | 10/49 | €149,409 | €181,307 | +€31,898 | +21.3% |
| Equity | 10/15 | -€5,390 | -€5,997 | -€607 | -11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,678 | €84,678 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,532 | €4,532 | = | 0.0% |
| Distributable reserves | 133 | €78,287 | €78,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,661 | -€109,268 | -€607 | -0.6% |
| Amounts payable | 17/49 | €154,799 | €187,304 | +€32,505 | +21.0% |
| Amounts payable within one year | 42/48 | €146,855 | €187,304 | +€40,449 | +27.5% |
| Trade debts | 44 | €64,557 | €58,113 | -€6,445 | -10.0% |
| Suppliers | 440/4 | €699 | €0 | -€699 | -100% |
| Bills of exchange payable | 441 | €63,858 | €58,113 | -€5,746 | -9.0% |
| Taxes, remuneration and social security | 45 | €500 | €12,431 | +€11,931 | +2,386% |
| Taxes | 450/3 | €500 | €0 | -€500 | -100% |
| Remuneration and social security | 454/9 | - | €12,431 | +€12,431 | |
| Other amounts payable | 47/48 | €81,798 | €116,760 | +€34,962 | +42.7% |
| Accrued charges and deferred income | 492/3 | €7,944 | €0 | -€7,944 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,740 | €7,740 | = | 0.0% |
| Other operating charges | 640/8 | €726 | €801 | +€74 | +10.2% |
| Gross operating margin | 9900 | -€9,207 | -€1,406 | +€7,801 | +84.7% |
| Operating profit (loss) | 9901 | -€17,673 | -€9,946 | +€7,726 | +43.7% |
| Financial income | 75/76B | - | €11,895 | +€11,895 | |
| Recurring financial income | 75 | - | €11,895 | +€11,895 | |
| Financial charges | 65/66B | - | €2,556 | +€2,556 | |
| Recurring financial charges | 65 | - | €2,556 | +€2,556 | |
| Profit (loss) for the period before taxes | 9903 | -€17,673 | -€607 | +€17,066 | +96.6% |
| Profit (loss) for the period | 9904 | -€17,673 | -€607 | +€17,066 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,673 | -€607 | +€17,066 | +96.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.