DE GOUDEN BEVER: 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 GOUDEN BEVER
Largest movements
- Tangible fixed assets +€13,463
up €13,463 (+21.1%), from €63,718 to €77,182
of which Land and buildings: +€14,966
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€805
down €805 (-16.9%), from €4,773 to €3,968
- Depreciation +€612
up €612 (+37.6%), from €1,629 to €2,242
- Financial charges -€107
down €107 (-70.5%), from €152 to €45
- Other operating charges +€50
up €50 (+3.0%), from €1,658 to €1,707
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 | €1,312,207 | €1,324,837 | +€12,630 | +1.0% |
| Fixed assets | 21/28 | €1,311,243 | €1,324,706 | +€13,463 | +1.0% |
| Tangible fixed assets | 22/27 | €63,718 | €77,182 | +€13,463 | +21.1% |
| Land and buildings | 22 | €61,969 | €76,935 | +€14,966 | +24.2% |
| Plant, machinery and equipment | 23 | €1,750 | €247 | -€1,503 | -85.9% |
| Financial fixed assets | 28 | €1,247,524 | €1,247,524 | = | 0.0% |
| Current assets | 29/58 | €965 | €131 | -€834 | -86.4% |
| Cash at bank and in hand | 54/58 | €965 | €131 | -€834 | -86.4% |
| Total equity and liabilities | 10/49 | €1,312,207 | €1,324,837 | +€12,630 | +1.0% |
| Equity | 10/15 | €1,269,354 | €1,269,327 | -€26 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,206,021 | €1,207,354 | +€1,333 | +0.1% |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €1,199,821 | €1,207,354 | +€7,533 | +0.6% |
| Profit (loss) carried forward | 14 | €1,333 | -€26 | -€1,359 | |
| Amounts payable | 17/49 | €42,853 | €55,509 | +€12,656 | +29.5% |
| Amounts payable within one year | 42/48 | €41,614 | €54,270 | +€12,656 | +30.4% |
| Trade debts | 44 | €648 | €2,321 | +€1,673 | +258% |
| Suppliers | 440/4 | €648 | €2,321 | +€1,673 | +258% |
| Other amounts payable | 47/48 | €40,965 | €51,949 | +€10,984 | +26.8% |
| Accrued charges and deferred income | 492/3 | €1,239 | €1,239 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | €2,242 | +€612 | +37.6% |
| Other operating charges | 640/8 | €1,658 | €1,707 | +€50 | +3.0% |
| Gross operating margin | 9900 | €4,773 | €3,968 | -€805 | -16.9% |
| Operating profit (loss) | 9901 | €1,486 | €19 | -€1,467 | -98.7% |
| Financial charges | 65/66B | €152 | €45 | -€107 | -70.5% |
| Recurring financial charges | 65 | €152 | €45 | -€107 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €1,333 | -€26 | -€1,359 | |
| Profit (loss) for the period | 9904 | €1,333 | -€26 | -€1,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,333 | -€26 | -€1,359 |
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 22 October 2026 via checked.be.