TUNGRI BEER & MORE: 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.
TUNGRI BEER & MORE
Largest movements
- Receivables within one year -€158,956
down €158,956 (-17.6%), from €904,662 to €745,706
of which Other amounts receivable: -€172,767
- Other debts -€172,378
down €172,378 (-25.5%), from €676,428 to €504,050
- Gross operating margin +€2,849
up €2,849 (+58.7%), from €4,856 to €7,705
- Financial charges +€2,368
up €2,368 (+7,009%), from €34 to €2,401
- Taxes +€945
up €945 (+238%), from €398 to €1,342
- Other operating charges +€301
up €301 (+211%), from €142 to €443
- Depreciation +€218
up €218 (+10.2%), from €2,124 to €2,342
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 | €1,112,795 | €953,646 | -€159,149 | -14.3% |
| Fixed assets | 21/28 | €183,651 | €181,309 | -€2,342 | -1.3% |
| Tangible fixed assets | 22/27 | €53,651 | €51,309 | -€2,342 | -4.4% |
| Land and buildings | 22 | €48,750 | €48,750 | = | 0.0% |
| Furniture and vehicles | 24 | €4,901 | €2,559 | -€2,342 | -47.8% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €929,144 | €772,337 | -€156,807 | -16.9% |
| Stocks and contracts in progress | 3 | €22,482 | €25,220 | +€2,738 | +12.2% |
| Stocks | 30/36 | €22,482 | €25,220 | +€2,738 | +12.2% |
| Amounts receivable within one year | 40/41 | €904,662 | €745,706 | -€158,956 | -17.6% |
| Trade receivables | 40 | €4,665 | €18,475 | +€13,811 | +296% |
| Other amounts receivable | 41 | €899,997 | €727,230 | -€172,767 | -19.2% |
| Cash at bank and in hand | 54/58 | €1,949 | €956 | -€993 | -50.9% |
| Deferred charges and accrued income | 490/1 | €50 | €455 | +€405 | +802% |
| Total equity and liabilities | 10/49 | €1,112,795 | €953,646 | -€159,149 | -14.3% |
| Equity | 10/15 | €410,726 | €411,915 | +€1,189 | +0.3% |
| Contributions | 10/11 | €409,000 | €409,000 | = | 0.0% |
| Capital | 10 | €409,000 | €409,000 | = | 0.0% |
| Issued capital | 100 | €409,000 | €409,000 | = | 0.0% |
| Reserves | 13 | €1,726 | €2,915 | +€1,189 | +68.9% |
| Non-distributable reserves | 130/1 | €1,726 | €2,915 | +€1,189 | +68.9% |
| Legal reserve | 130 | €1,726 | €2,915 | +€1,189 | +68.9% |
| Amounts payable | 17/49 | €702,069 | €541,731 | -€160,338 | -22.8% |
| Amounts payable after more than one year | 17 | - | €1,776 | +€1,776 | |
| Financial debts | 170/4 | - | €1,776 | +€1,776 | |
| Amounts payable within one year | 42/48 | €702,069 | €539,955 | -€162,114 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,654 | +€10,654 | |
| Trade debts | 44 | €25,243 | €21,238 | -€4,005 | -15.9% |
| Suppliers | 440/4 | €25,243 | €21,238 | -€4,005 | -15.9% |
| Taxes, remuneration and social security | 45 | €398 | €4,014 | +€3,616 | +910% |
| Taxes | 450/3 | €398 | €4,014 | +€3,616 | +910% |
| Other amounts payable | 47/48 | €676,428 | €504,050 | -€172,378 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,124 | €2,342 | +€218 | +10.2% |
| Other operating charges | 640/8 | €142 | €443 | +€301 | +211% |
| Gross operating margin | 9900 | €4,856 | €7,705 | +€2,849 | +58.7% |
| Operating profit (loss) | 9901 | €2,589 | €4,920 | +€2,331 | +90.0% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €34 | €2,401 | +€2,368 | +7,009% |
| Recurring financial charges | 65 | €34 | €2,401 | +€2,368 | +7,009% |
| Profit (loss) for the period before taxes | 9903 | €2,555 | €2,532 | -€24 | -0.9% |
| Income taxes | 67/77 | €398 | €1,342 | +€945 | +238% |
| Profit (loss) for the period | 9904 | €2,158 | €1,189 | -€969 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,158 | €1,189 | -€969 | -44.9% |
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 23 October 2026 via checked.be.