DE BIERMOLEN: what changed
What changed
DE BIERMOLEN
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€109
2024 · €212,412-€212,303
Equity
€994,086
2024 · €993,977+€109
Cash
€20
2024 · €841-€820
Balance sheet total
€4.7m
2024 · €4.0m+€745,821
Largest movements
Assets
- Tangible fixed assets +€702,997
up €702,997 (+24.7%), from €2.8m to €3.6m
of which Land and buildings: +€570,587
- Deferred charges and accrued income +€128,911
up €128,911 (+49.2%), from €261,945 to €390,856
- Receivables within one year -€96,908
down €96,908 (-11.7%), from €830,171 to €733,263
of which Other amounts receivable: -€69,186
Equity and liabilities
- Debts after one year +€390,405
up €390,405 (+18.8%), from €2.1m to €2.5m
- Current portion of long-term debt +€226,723
up €226,723 (+70.0%), from €323,673 to €550,396
- Trade debts +€62,162
up €62,162 (+53.5%), from €116,115 to €178,277
- Other debts +€53,109
up €53,109 (+16.4%), from €324,000 to €377,109
Income statement
- Write-downs +€142,571
no longer reported in 2025 (was -€142,571)
- Gross operating margin -€73,559
down €73,559 (-18.2%), from €404,650 to €331,091
- Depreciation +€49,394
up €49,394 (+35.1%), from €140,690 to €190,084
- Taxes -€39,867
down €39,867 (-85.3%), from €46,742 to €6,875
- Financial charges +€8,984
up €8,984 (+8.6%), from €104,510 to €113,494
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€212,412
Gross operating margin
-€73,559
Depreciation
-€49,394
Write-downs
-€142,571
Other operating charges
-€1,807
Other operating items
-€697
Financial income
+€54
Financial charges
-€8,984
Taxes
+€39,867
Deferred taxes and other
+€24,788
Result 2025
€109
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€272,807
Investment
-€893,081
Financing
+€619,454
Cash 2024
€841
From operations (derived)
+€272,807
Net result for the year
+€109
Depreciation
+€190,084
Receivables after one year
+€15,000
Stocks and contracts
-€26,641
Receivables within one year
+€96,908
Deferred charges and accrued income
-€128,911
Provisions
-€4,921
Trade debts
+€62,162
Tax, wage and social debts
-€28,248
Advances received
+€40,000
Other debts
+€53,109
Accrued charges and deferred income
+€4,155
Investment (derived)
-€893,081
Investment in fixed assets (net)
-€893,081
Financing
+€619,454
Debts after one year
+€390,405
Current portion of long-term debt
+€226,723
Short-term financial debts
+€2,326
Cash 2025
€20
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,990,182 | €4,736,003 | +€745,821 | +18.7% |
| Fixed assets | 21/28 | €2,847,398 | €3,550,395 | +€702,997 | +24.7% |
| Tangible fixed assets | 22/27 | €2,847,308 | €3,550,305 | +€702,997 | +24.7% |
| Land and buildings | 22 | €2,785,205 | €3,355,792 | +€570,587 | +20.5% |
| Plant, machinery and equipment | 23 | €30,337 | €174,367 | +€144,030 | +475% |
| Furniture and vehicles | 24 | €31,766 | €20,147 | -€11,619 | -36.6% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €1,142,784 | €1,185,607 | +€42,823 | +3.7% |
| Amounts receivable after more than one year | 29 | €48,500 | €33,500 | -€15,000 | -30.9% |
| Trade receivables | 290 | €48,500 | €33,500 | -€15,000 | -30.9% |
| Stocks and contracts in progress | 3 | €1,327 | €27,968 | +€26,641 | +2,007% |
| Stocks | 30/36 | €1,327 | €27,968 | +€26,641 | +2,007% |
| Amounts receivable within one year | 40/41 | €830,171 | €733,263 | -€96,908 | -11.7% |
| Trade receivables | 40 | €61,521 | €33,798 | -€27,723 | -45.1% |
| Other amounts receivable | 41 | €768,650 | €699,465 | -€69,186 | -9.0% |
| Cash at bank and in hand | 54/58 | €841 | €20 | -€820 | -97.6% |
| Deferred charges and accrued income | 490/1 | €261,945 | €390,856 | +€128,911 | +49.2% |
| Total equity and liabilities | 10/49 | €3,990,182 | €4,736,003 | +€745,821 | +18.7% |
| Equity | 10/15 | €993,977 | €994,086 | +€109 | 0.0% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €833,977 | €834,086 | +€109 | 0.0% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €327,162 | €312,475 | -€14,687 | -4.5% |
| Distributable reserves | 133 | €490,815 | €505,611 | +€14,796 | +3.0% |
| Provisions and deferred taxes | 16 | €103,454 | €98,534 | -€4,921 | -4.8% |
| Deferred taxes | 168 | €103,454 | €98,534 | -€4,921 | -4.8% |
| Amounts payable | 17/49 | €2,892,750 | €3,643,382 | +€750,633 | +25.9% |
| Amounts payable after more than one year | 17 | €2,074,806 | €2,465,210 | +€390,405 | +18.8% |
| Financial debts | 170/4 | €2,074,806 | €2,465,210 | +€390,405 | +18.8% |
| Amounts payable within one year | 42/48 | €817,163 | €1,173,236 | +€356,073 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €323,673 | €550,396 | +€226,723 | +70.0% |
| Financial debts | 43 | €8,518 | €10,844 | +€2,326 | +27.3% |
| Credit institutions | 430/8 | €8,518 | €10,844 | +€2,326 | +27.3% |
| Trade debts | 44 | €116,115 | €178,277 | +€62,162 | +53.5% |
| Suppliers | 440/4 | €116,115 | €178,277 | +€62,162 | +53.5% |
| Advances received on contracts in progress | 46 | - | €40,000 | +€40,000 | |
| Taxes, remuneration and social security | 45 | €44,857 | €16,609 | -€28,248 | -63.0% |
| Taxes | 450/3 | €44,857 | €16,609 | -€28,248 | -63.0% |
| Other amounts payable | 47/48 | €324,000 | €377,109 | +€53,109 | +16.4% |
| Accrued charges and deferred income | 492/3 | €781 | €4,936 | +€4,155 | +532% |
| Non-recurring operating income | 76A | €114,015 | - | -€114,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,690 | €190,084 | +€49,394 | +35.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€142,571 | - | +€142,571 | |
| Other operating charges | 640/8 | €23,044 | €24,851 | +€1,807 | +7.8% |
| Non-recurring operating charges | 66A | - | €697 | +€697 | |
| Gross operating margin | 9900 | €404,650 | €331,091 | -€73,559 | -18.2% |
| Operating profit (loss) | 9901 | €383,488 | €115,460 | -€268,027 | -69.9% |
| Financial income | 75/76B | €43 | €97 | +€54 | +127% |
| Recurring financial income | 75 | €43 | €97 | +€54 | +127% |
| Financial charges | 65/66B | €104,510 | €113,494 | +€8,984 | +8.6% |
| Recurring financial charges | 65 | €104,510 | €113,494 | +€8,984 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €279,021 | €2,063 | -€276,958 | -99.3% |
| Transfer from deferred taxes | 780 | €3,636 | €4,921 | +€1,284 | +35.3% |
| Transfer to deferred taxes | 680 | €23,504 | - | -€23,504 | |
| Income taxes | 67/77 | €46,742 | €6,875 | -€39,867 | -85.3% |
| Profit (loss) for the period | 9904 | €212,412 | €109 | -€212,303 | -99.9% |
| Transfer from tax-exempt reserves | 789 | €9,708 | €14,687 | +€4,979 | +51.3% |
| Transfer to tax-exempt reserves | 689 | €90,511 | - | -€90,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,609 | €14,796 | -€116,813 | -88.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.