SPECIAL-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.
SPECIAL-BEER
Largest movements
- Receivables within one year -€11,798
down €11,798 (-8.7%), from €135,669 to €123,871
of which Trade receivables: -€8,120
- Cash +€5,267
up €5,267 (+1245.6%), from €423 to €5,689
mainly Receivables within one year (+€11,798) and Other debts (+€8,938)
- Tax, wage and social debts -€11,417
down €11,417 (-36.6%), from €31,187 to €19,769
of which Taxes: -€8,512
- Other debts +€8,938
up €8,938 (+3920.0%), from €228 to €9,166
- Profit (loss) carried forward -€5,556
down €5,556 (-5.0%), from -€111,232 to -€116,787
- Trade debts +€3,383
new in 2024: €3,383
- Other operating charges -€40,865
down €40,865 (-92.6%), from €44,112 to €3,248
- Write-downs +€39,508
up €39,508, from -€39,508 to €0
- Gross operating margin -€7,116
down €7,116 (-88.8%), from €8,017 to €901
- Financial income -€3,783
down €3,783 (-99.9%), from €3,785 to €2
of which Non-recurring financial income: -€3,750
- Financial charges -€600
down €600 (-16.9%), from €3,540 to €2,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,092 | €209,561 | -€6,532 | -3.0% |
| Current assets | 29/58 | €216,092 | €209,561 | -€6,532 | -3.0% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €135,669 | €123,871 | -€11,798 | -8.7% |
| Trade receivables | 40 | €85,818 | €77,698 | -€8,120 | -9.5% |
| Other amounts receivable | 41 | €49,851 | €46,173 | -€3,678 | -7.4% |
| Cash at bank and in hand | 54/58 | €423 | €5,689 | +€5,267 | +1245.6% |
| Total equity and liabilities | 10/49 | €216,092 | €209,561 | -€6,532 | -3.0% |
| Equity | 10/15 | -€92,632 | -€98,187 | -€5,556 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,232 | -€116,787 | -€5,556 | -5.0% |
| Amounts payable | 17/49 | €308,724 | €307,748 | -€976 | -0.3% |
| Amounts payable after more than one year | 17 | €274,000 | €274,000 | = | 0.0% |
| Financial debts | 170/4 | - | €150,100 | +€150,100 | |
| Other amounts payable | 178/9 | €274,000 | €123,900 | -€150,100 | -54.8% |
| Amounts payable within one year | 42/48 | €31,415 | €32,319 | +€904 | +2.9% |
| Trade debts | 44 | - | €3,383 | +€3,383 | |
| Suppliers | 440/4 | - | €3,383 | +€3,383 | |
| Taxes, remuneration and social security | 45 | €31,187 | €19,769 | -€11,417 | -36.6% |
| Taxes | 450/3 | €28,282 | €19,769 | -€8,512 | -30.1% |
| Remuneration and social security | 454/9 | €2,905 | €0 | -€2,905 | -100.0% |
| Other amounts payable | 47/48 | €228 | €9,166 | +€8,938 | +3920.0% |
| Accrued charges and deferred income | 492/3 | €3,309 | €1,429 | -€1,880 | -56.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€39,508 | €0 | +€39,508 | |
| Other operating charges | 640/8 | €44,112 | €3,248 | -€40,865 | -92.6% |
| Non-recurring operating charges | 66A | €3,750 | €0 | -€3,750 | -100.0% |
| Gross operating margin | 9900 | €8,017 | €901 | -€7,116 | -88.8% |
| Operating profit (loss) | 9901 | -€337 | -€2,347 | -€2,010 | -595.8% |
| Financial income | 75/76B | €3,785 | €2 | -€3,783 | -99.9% |
| Recurring financial income | 75 | €35 | €2 | -€33 | -93.9% |
| Non-recurring financial income | 76B | €3,750 | - | -€3,750 | |
| Financial charges | 65/66B | €3,540 | €2,940 | -€600 | -16.9% |
| Recurring financial charges | 65 | €3,540 | €2,940 | -€600 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€92 | -€5,285 | -€5,192 | -5622.5% |
| Income taxes | 67/77 | - | €271 | +€271 | |
| Profit (loss) for the period | 9904 | -€92 | -€5,556 | -€5,463 | -5916.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€92 | -€5,556 | -€5,463 | -5916.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.