HAAS & BEER: 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.
HAAS & BEER
Largest movements
- Receivables within one year +€24,706
up €24,706 (+370%), from €6,677 to €31,383
of which Trade receivables: +€14,131
- Deferred charges and accrued income +€17,015
up €17,015 (+535%), from €3,181 to €20,196
- Tangible fixed assets -€10,501
down €10,501 (-4.0%), from €260,320 to €249,818
of which Land and buildings: -€12,609
- Reserves +€63,794
up €63,794 (+36.0%), from €177,362 to €241,156
- Current portion of long-term debt -€25,012
no longer reported in 2025 (was €25,012)
- Financial income +€24,790
up €24,790 (+729,117%), from €3 to €24,793
of which Non-recurring financial income: +€24,793
- Gross operating margin -€22,197
down €22,197 (-20.1%), from €110,501 to €88,304
- Taxes -€14,089
down €14,089 (-35.3%), from €39,897 to €25,808
- Depreciation +€2,364
up €2,364 (+14.8%), from €15,947 to €18,311
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,178 | €301,398 | +€31,219 | +11.6% |
| Fixed assets | 21/28 | €260,320 | €249,818 | -€10,501 | -4.0% |
| Tangible fixed assets | 22/27 | €260,320 | €249,818 | -€10,501 | -4.0% |
| Land and buildings | 22 | €255,342 | €242,733 | -€12,609 | -4.9% |
| Plant, machinery and equipment | 23 | €1,113 | €3,428 | +€2,315 | +208% |
| Furniture and vehicles | 24 | €3,865 | €2,520 | -€1,345 | -34.8% |
| Other tangible fixed assets | 26 | - | €1,138 | +€1,138 | |
| Current assets | 29/58 | €9,859 | €51,579 | +€41,721 | +423% |
| Amounts receivable within one year | 40/41 | €6,677 | €31,383 | +€24,706 | +370% |
| Trade receivables | 40 | - | €14,131 | +€14,131 | |
| Other amounts receivable | 41 | €6,677 | €17,253 | +€10,575 | +158% |
| Deferred charges and accrued income | 490/1 | €3,181 | €20,196 | +€17,015 | +535% |
| Total equity and liabilities | 10/49 | €270,178 | €301,398 | +€31,219 | +11.6% |
| Equity | 10/15 | €231,819 | €295,613 | +€63,794 | +27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,362 | €241,156 | +€63,794 | +36.0% |
| Distributable reserves | 133 | €177,362 | €241,156 | +€63,794 | +36.0% |
| Profit (loss) carried forward | 14 | €35,857 | €35,857 | = | 0.0% |
| Amounts payable | 17/49 | €38,359 | €5,785 | -€32,574 | -84.9% |
| Amounts payable within one year | 42/48 | €36,791 | €5,785 | -€31,007 | -84.3% |
| Current portion of amounts payable after more than one year | 42 | €25,012 | - | -€25,012 | |
| Financial debts | 43 | €3,762 | €1,063 | -€2,699 | -71.7% |
| Credit institutions | 430/8 | €3,762 | €1,063 | -€2,699 | -71.7% |
| Trade debts | 44 | €5,105 | €2,590 | -€2,514 | -49.3% |
| Suppliers | 440/4 | €5,105 | €2,590 | -€2,514 | -49.3% |
| Taxes, remuneration and social security | 45 | €2,830 | €2,049 | -€781 | -27.6% |
| Taxes | 450/3 | €2,830 | €2,049 | -€781 | -27.6% |
| Other amounts payable | 47/48 | €82 | €82 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,568 | - | -€1,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,947 | €18,311 | +€2,364 | +14.8% |
| Other operating charges | 640/8 | €2,401 | €2,016 | -€385 | -16.0% |
| Gross operating margin | 9900 | €110,501 | €88,304 | -€22,197 | -20.1% |
| Operating profit (loss) | 9901 | €92,154 | €67,977 | -€24,177 | -26.2% |
| Financial income | 75/76B | €3 | €24,793 | +€24,790 | +729,117% |
| Recurring financial income | 75 | €3 | €24,793 | +€24,790 | +729,117% |
| Non-recurring financial income | 76B | - | €24,793 | +€24,793 | |
| Financial charges | 65/66B | €3,309 | €3,168 | -€141 | -4.3% |
| Recurring financial charges | 65 | €3,309 | €3,168 | -€141 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €88,848 | €89,602 | +€754 | +0.8% |
| Income taxes | 67/77 | €39,897 | €25,808 | -€14,089 | -35.3% |
| Profit (loss) for the period | 9904 | €48,951 | €63,794 | +€14,843 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,951 | €63,794 | +€14,843 | +30.3% |
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 14 October 2026 via checked.be.