Artibrewery: 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.
Artibrewery
Largest movements
- Intangible fixed assets -€5,570
down €5,570 (-12.4%), from €45,019 to €39,449
- Stocks and contracts +€2,157
up €2,157 (+34.3%), from €6,284 to €8,441
- Cash +€1,537
up €1,537 (+21.7%), from €7,098 to €8,635
mainly Net result for the year (+€11,841) and Tax, wage and social debts (+€11,496)
- Tangible fixed assets +€1,515
up €1,515 (+6.6%), from €23,013 to €24,527
of which Plant, machinery and equipment: +€1,906
- Receivables within one year +€1,107
up €1,107 (+745.7%), from €149 to €1,256
of which Other amounts receivable: +€1,107
- Other debts -€12,179
down €12,179 (-16.5%), from €73,677 to €61,498
- Profit (loss) carried forward +€11,841
up €11,841 (+62.5%), from -€18,951 to -€7,110
- Tax, wage and social debts +€11,496
up €11,496 (+102.4%), from €11,221 to €22,717
of which Taxes: +€11,186
- Trade debts -€9,557
down €9,557 (-47.3%), from €20,216 to €10,659
- Gross operating margin +€21,866
up €21,866 (+57.9%), from €37,780 to €59,646
- Financial charges -€2,931
down €2,931 (-80.4%), from €3,647 to €716
- Staff costs +€2,143
up €2,143 (+6.4%), from €33,734 to €35,877
- Depreciation +€1,324
up €1,324 (+15.3%), from €8,671 to €9,994
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.
Cash bridge derived
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 | €89,062 | €90,284 | +€1,222 | +1.4% |
| Fixed assets | 21/28 | €75,532 | €71,476 | -€4,055 | -5.4% |
| Intangible fixed assets | 21 | €45,019 | €39,449 | -€5,570 | -12.4% |
| Tangible fixed assets | 22/27 | €23,013 | €24,527 | +€1,515 | +6.6% |
| Plant, machinery and equipment | 23 | €6,085 | €7,991 | +€1,906 | +31.3% |
| Furniture and vehicles | 24 | €3,411 | €4,529 | +€1,118 | +32.8% |
| Other tangible fixed assets | 26 | €13,516 | €12,008 | -€1,509 | -11.2% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €13,531 | €18,808 | +€5,277 | +39.0% |
| Stocks and contracts in progress | 3 | €6,284 | €8,441 | +€2,157 | +34.3% |
| Stocks | 30/36 | €6,284 | €8,441 | +€2,157 | +34.3% |
| Amounts receivable within one year | 40/41 | €149 | €1,256 | +€1,107 | +745.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €149 | €1,256 | +€1,107 | +745.7% |
| Cash at bank and in hand | 54/58 | €7,098 | €8,635 | +€1,537 | +21.7% |
| Deferred charges and accrued income | 490/1 | - | €476 | +€476 | |
| Total equity and liabilities | 10/49 | €89,062 | €90,284 | +€1,222 | +1.4% |
| Equity | 10/15 | -€16,431 | -€4,590 | +€11,841 | +72.1% |
| Contributions | 10/11 | €2,520 | €2,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,951 | -€7,110 | +€11,841 | +62.5% |
| Amounts payable | 17/49 | €105,493 | €94,875 | -€10,618 | -10.1% |
| Amounts payable within one year | 42/48 | €105,493 | €94,875 | -€10,618 | -10.1% |
| Trade debts | 44 | €20,216 | €10,659 | -€9,557 | -47.3% |
| Suppliers | 440/4 | €20,216 | €10,659 | -€9,557 | -47.3% |
| Advances received on contracts in progress | 46 | €379 | €0 | -€379 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,221 | €22,717 | +€11,496 | +102.4% |
| Taxes | 450/3 | €4,637 | €15,824 | +€11,186 | +241.2% |
| Remuneration and social security | 454/9 | €6,584 | €6,894 | +€309 | +4.7% |
| Other amounts payable | 47/48 | €73,677 | €61,498 | -€12,179 | -16.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €33,734 | €35,877 | +€2,143 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,671 | €9,994 | +€1,324 | +15.3% |
| Other operating charges | 640/8 | €1,088 | €1,382 | +€295 | +27.1% |
| Gross operating margin | 9900 | €37,780 | €59,646 | +€21,866 | +57.9% |
| Operating profit (loss) | 9901 | -€5,712 | €12,393 | +€18,105 | |
| Financial income | 75/76B | €1 | €164 | +€163 | +21140.3% |
| Recurring financial income | 75 | €1 | €164 | +€163 | +21140.3% |
| Financial charges | 65/66B | €3,647 | €716 | -€2,931 | -80.4% |
| Recurring financial charges | 65 | €3,647 | €716 | -€2,931 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,358 | €11,841 | +€21,199 | |
| Profit (loss) for the period | 9904 | -€9,358 | €11,841 | +€21,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,358 | €11,841 | +€21,199 |
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 10 October 2026 via checked.be.