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REAL-EVENT: 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.

What changed

REAL-EVENT

BE 0799.865.166
NACE 11.050, Manufacture of beer
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€212
2024 · €4,216-€4,004
Equity
€20,708
2024 · €20,496+€212
Cash
€15,117
2024 · €15,536-€419
Balance sheet total
€23,391
2024 · €26,156-€2,765

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€1,352

    down €1,352 (-26.4%), from €5,120 to €3,767

    of which Trade receivables: -€1,284

  • Stocks and contracts -€993

    down €993 (-18.1%), from €5,500 to €4,507

  • Cash -€419

    down €419 (-2.7%), from €15,536 to €15,117

    mainly Tax, wage and social debts (-€3,428)

Equity and liabilities
  • Tax, wage and social debts -€3,428

    down €3,428 (-98.0%), from €3,499 to €71

  • Trade debts +€451

    up €451 (+20.9%), from €2,161 to €2,612

Income statement
  • Gross operating margin -€5,277

    down €5,277 (-85.9%), from €6,142 to €865

  • Taxes -€1,335

    down €1,335 (-95.0%), from €1,405 to €71

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,216
Gross operating margin -€5,277
Other operating charges -€27
Financial charges -€35
Taxes +€1,335
Result 2025 €212

Cash bridge derived

cash 2024 to 2025

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.

From operations -€419
Investment €0
Financing €0
Cash 2024 €15,536
Net result for the year +€212
Stocks and contracts +€993
Receivables within one year +€1,352
Trade debts +€451
Tax, wage and social debts -€3,428
Cash 2025 €15,117
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €26,156 €23,391 -€2,765 -10.6%
Current assets 29/58 €26,156 €23,391 -€2,765 -10.6%
Stocks and contracts in progress 3 €5,500 €4,507 -€993 -18.1%
Stocks 30/36 €5,500 €4,507 -€993 -18.1%
Amounts receivable within one year 40/41 €5,120 €3,767 -€1,352 -26.4%
Trade receivables 40 €5,006 €3,722 -€1,284 -25.7%
Other amounts receivable 41 €113 €45 -€68 -60.0%
Cash at bank and in hand 54/58 €15,536 €15,117 -€419 -2.7%
Total equity and liabilities 10/49 €26,156 €23,391 -€2,765 -10.6%
Equity 10/15 €20,496 €20,708 +€212 +1.0%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 €10,496 €10,708 +€212 +2.0%
Amounts payable 17/49 €5,660 €2,683 -€2,977 -52.6%
Amounts payable within one year 42/48 €5,660 €2,683 -€2,977 -52.6%
Trade debts 44 €2,161 €2,612 +€451 +20.9%
Suppliers 440/4 €2,161 €2,612 +€451 +20.9%
Taxes, remuneration and social security 45 €3,499 €71 -€3,428 -98.0%
Taxes 450/3 €3,499 €71 -€3,428 -98.0%
Other operating charges 640/8 €451 €478 +€27 +5.9%
Gross operating margin 9900 €6,142 €865 -€5,277 -85.9%
Operating profit (loss) 9901 €5,691 €387 -€5,304 -93.2%
Financial charges 65/66B €70 €104 +€35 +50.0%
Recurring financial charges 65 €70 €104 +€35 +50.0%
Profit (loss) for the period before taxes 9903 €5,621 €283 -€5,338 -95.0%
Income taxes 67/77 €1,405 €71 -€1,335 -95.0%
Profit (loss) for the period 9904 €4,216 €212 -€4,004 -95.0%
Profit (loss) for the period to be appropriated 9905 €4,216 €212 -€4,004 -95.0%

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 29 September 2026 via checked.be.