DR BEER: 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.
DR BEER
Largest movements
- Receivables after one year +€47,053
new in 2025: €47,053
- Financial fixed assets -€45,462
down €45,462 (-88.9%), from €51,162 to €5,700
- Tangible fixed assets -€3,548
down €3,548 (-29.6%), from €11,977 to €8,429
of which Other tangible fixed assets: -€1,936
- Current investments +€2,421
new in 2025: €2,421
- Cash +€1,482
up €1,482 (+9.0%), from €16,428 to €17,910
mainly Investment in fixed assets (net) (+€45,462) and Net result for the year (+€19,185)
- Profit (loss) carried forward +€19,185
up €19,185 (+76.0%), from €25,251 to €44,436
- Current portion of long-term debt -€9,296
down €9,296 (-100.0%), from €9,296 to €0
- Debts after one year -€4,000
down €4,000 (-28.6%), from €14,000 to €10,000
- Trade debts -€2,943
down €2,943 (-22.0%), from €13,352 to €10,409
- Gross operating margin +€3,886
up €3,886 (+5.6%), from €69,680 to €73,566
- Depreciation -€2,198
down €2,198 (-38.2%), from €5,746 to €3,548
- Staff costs +€1,985
up €1,985 (+5.3%), from €37,788 to €39,773
- Taxes +€943
up €943 (+18.7%), from €5,038 to €5,981
- Financial income +€812
up €812 (+70.7%), from €1,148 to €1,959
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 | €96,589 | €100,004 | +€3,415 | +3.5% |
| Fixed assets | 21/28 | €63,138 | €14,129 | -€49,010 | -77.6% |
| Tangible fixed assets | 22/27 | €11,977 | €8,429 | -€3,548 | -29.6% |
| Plant, machinery and equipment | 23 | €5,024 | €3,412 | -€1,612 | -32.1% |
| Other tangible fixed assets | 26 | €6,952 | €5,016 | -€1,936 | -27.9% |
| Financial fixed assets | 28 | €51,162 | €5,700 | -€45,462 | -88.9% |
| Current assets | 29/58 | €33,451 | €85,876 | +€52,425 | +156.7% |
| Amounts receivable after more than one year | 29 | - | €47,053 | +€47,053 | |
| Other amounts receivable | 291 | - | €47,053 | +€47,053 | |
| Stocks and contracts in progress | 3 | €13,075 | €13,551 | +€476 | +3.6% |
| Stocks | 30/36 | €13,075 | €13,551 | +€476 | +3.6% |
| Amounts receivable within one year | 40/41 | €3,948 | €3,950 | +€2 | 0.0% |
| Trade receivables | 40 | €3,466 | €889 | -€2,576 | -74.3% |
| Other amounts receivable | 41 | €482 | €3,060 | +€2,578 | +534.7% |
| Current investments | 50/53 | - | €2,421 | +€2,421 | |
| Cash at bank and in hand | 54/58 | €16,428 | €17,910 | +€1,482 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €992 | +€992 | |
| Total equity and liabilities | 10/49 | €96,589 | €100,004 | +€3,415 | +3.5% |
| Equity | 10/15 | €43,869 | €63,054 | +€19,185 | +43.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18 | €18 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18 | - | -€18 | |
| Other | 1319 | - | €18 | +€18 | |
| Profit (loss) carried forward | 14 | €25,251 | €44,436 | +€19,185 | +76.0% |
| Amounts payable | 17/49 | €52,720 | €36,951 | -€15,769 | -29.9% |
| Amounts payable after more than one year | 17 | €14,000 | €10,000 | -€4,000 | -28.6% |
| Financial debts | 170/4 | €14,000 | €10,000 | -€4,000 | -28.6% |
| Amounts payable within one year | 42/48 | €38,720 | €26,951 | -€11,769 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €9,296 | €0 | -€9,296 | -100.0% |
| Financial debts | 43 | €36 | €247 | +€211 | +586.3% |
| Credit institutions | 430/8 | €36 | €247 | +€211 | +586.3% |
| Trade debts | 44 | €13,352 | €10,409 | -€2,943 | -22.0% |
| Suppliers | 440/4 | €13,352 | €10,409 | -€2,943 | -22.0% |
| Taxes, remuneration and social security | 45 | €15,983 | €16,295 | +€312 | +2.0% |
| Taxes | 450/3 | €12,859 | €13,263 | +€404 | +3.1% |
| Remuneration and social security | 454/9 | €3,124 | €3,032 | -€92 | -2.9% |
| Other amounts payable | 47/48 | €53 | €0 | -€53 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,788 | €39,773 | +€1,985 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,746 | €3,548 | -€2,198 | -38.2% |
| Other operating charges | 640/8 | €4,137 | €4,798 | +€662 | +16.0% |
| Non-recurring operating charges | 66A | - | €1,306 | +€1,306 | |
| Gross operating margin | 9900 | €69,680 | €73,566 | +€3,886 | +5.6% |
| Operating profit (loss) | 9901 | €22,009 | €24,140 | +€2,130 | +9.7% |
| Financial income | 75/76B | €1,148 | €1,959 | +€812 | +70.7% |
| Recurring financial income | 75 | €1,148 | €1,959 | +€812 | +70.7% |
| Financial charges | 65/66B | €426 | €933 | +€507 | +119.0% |
| Recurring financial charges | 65 | €426 | €933 | +€507 | +119.0% |
| Profit (loss) for the period before taxes | 9903 | €22,731 | €25,166 | +€2,435 | +10.7% |
| Income taxes | 67/77 | €5,038 | €5,981 | +€943 | +18.7% |
| Profit (loss) for the period | 9904 | €17,693 | €19,185 | +€1,492 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,693 | €19,185 | +€1,492 | +8.4% |
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 1 October 2026 via checked.be.