WITTE BEER INDOOR: 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.
WITTE BEER INDOOR
Largest movements
- Tangible fixed assets -€71,815
down €71,815 (-28.2%), from €254,240 to €182,425
of which Land and buildings: -€44,788
- Cash -€29,493
down €29,493 (-55.1%), from €53,543 to €24,050
mainly Debts after one year (-€66,061) and Receivables within one year (-€27,532)
- Receivables within one year +€27,532
up €27,532 (+13.0%), from €211,233 to €238,765
of which Trade receivables: +€28,370
- Debts after one year -€66,061
down €66,061 (-35.7%), from €185,297 to €119,236
- Reserves +€17,840
up €17,840 (+56.8%), from €31,413 to €49,253
of which Distributable reserves: +€17,840
- Trade debts -€11,610
down €11,610 (-86.7%), from €13,384 to €1,774
- Accrued charges and deferred income -€8,802
down €8,802 (-97.0%), from €9,078 to €276
- Current portion of long-term debt -€6,478
down €6,478 (-11.6%), from €55,640 to €49,162
- Gross operating margin +€32,768
up €32,768 (+41.7%), from €78,491 to €111,259
- Depreciation -€6,101
down €6,101 (-7.7%), from €79,594 to €73,493
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 | €521,248 | €445,694 | -€75,554 | -14.5% |
| Fixed assets | 21/28 | €254,240 | €182,425 | -€71,815 | -28.2% |
| Tangible fixed assets | 22/27 | €254,240 | €182,425 | -€71,815 | -28.2% |
| Land and buildings | 22 | €180,396 | €135,608 | -€44,788 | -24.8% |
| Plant, machinery and equipment | 23 | €63,169 | €41,022 | -€22,147 | -35.1% |
| Furniture and vehicles | 24 | €10,675 | €5,795 | -€4,880 | -45.7% |
| Current assets | 29/58 | €267,008 | €263,269 | -€3,739 | -1.4% |
| Amounts receivable within one year | 40/41 | €211,233 | €238,765 | +€27,532 | +13.0% |
| Trade receivables | 40 | €210,045 | €238,415 | +€28,370 | +13.5% |
| Other amounts receivable | 41 | €1,188 | €350 | -€838 | -70.5% |
| Cash at bank and in hand | 54/58 | €53,543 | €24,050 | -€29,493 | -55.1% |
| Deferred charges and accrued income | 490/1 | €2,232 | €454 | -€1,778 | -79.7% |
| Total equity and liabilities | 10/49 | €521,248 | €445,694 | -€75,554 | -14.5% |
| Equity | 10/15 | €256,413 | €274,253 | +€17,840 | +7.0% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €31,413 | €49,253 | +€17,840 | +56.8% |
| Non-distributable reserves | 130/1 | €2,388 | €2,388 | = | 0.0% |
| Legal reserve | 130 | - | €2,388 | +€2,388 | |
| Reserves not available under the articles | 1311 | €2,388 | - | -€2,388 | |
| Distributable reserves | 133 | €29,025 | €46,865 | +€17,840 | +61.5% |
| Amounts payable | 17/49 | €264,835 | €171,441 | -€93,394 | -35.3% |
| Amounts payable after more than one year | 17 | €185,297 | €119,236 | -€66,061 | -35.7% |
| Financial debts | 170/4 | €185,297 | €119,236 | -€66,061 | -35.7% |
| Amounts payable within one year | 42/48 | €70,460 | €51,929 | -€18,531 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €55,640 | €49,162 | -€6,478 | -11.6% |
| Trade debts | 44 | €13,384 | €1,774 | -€11,610 | -86.7% |
| Suppliers | 440/4 | €13,384 | €1,774 | -€11,610 | -86.7% |
| Taxes, remuneration and social security | 45 | €1,436 | €993 | -€443 | -30.8% |
| Taxes | 450/3 | €1,436 | €993 | -€443 | -30.8% |
| Accrued charges and deferred income | 492/3 | €9,078 | €276 | -€8,802 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,594 | €73,493 | -€6,101 | -7.7% |
| Other operating charges | 640/8 | €9,676 | €9,949 | +€273 | +2.8% |
| Non-recurring operating charges | 66A | - | €4,428 | +€4,428 | |
| Gross operating margin | 9900 | €78,491 | €111,259 | +€32,768 | +41.7% |
| Operating profit (loss) | 9901 | -€10,779 | €23,389 | +€34,168 | |
| Financial income | 75/76B | €387 | - | -€387 | |
| Recurring financial income | 75 | €387 | - | -€387 | |
| Financial charges | 65/66B | €5,932 | €5,549 | -€383 | -6.5% |
| Recurring financial charges | 65 | €5,932 | €5,549 | -€383 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,324 | €17,840 | +€34,164 | |
| Profit (loss) for the period | 9904 | -€16,324 | €17,840 | +€34,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,324 | €17,840 | +€34,164 |
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 28 October 2026 via checked.be.