BRANDY & EVE: 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.
BRANDY & EVE
Largest movements
- Cash -€14,518
down €14,518 (-59.0%), from €24,600 to €10,082
mainly Other debts (-€20,539) and Tax, wage and social debts (-€6,475)
- Tangible fixed assets -€7,735
down €7,735 (-12.7%), from €61,085 to €53,350
of which Leasing and similar rights: -€5,540
- Receivables within one year +€6,303
up €6,303 (+125.5%), from €5,023 to €11,326
of which Trade receivables: +€6,407
- Deferred charges and accrued income +€2,414
new in 2025: €2,414
- Other debts -€20,539
down €20,539 (-99.5%), from €20,652 to €112
- Profit (loss) carried forward +€16,131
up €16,131 (+35.3%), from €45,683 to €61,814
- Tax, wage and social debts -€6,475
down €6,475 (-44.6%), from €14,520 to €8,045
- Current portion of long-term debt -€2,384
no longer reported in 2025 (was €2,384)
- Gross operating margin +€3,184
up €3,184 (+11.7%), from €27,205 to €30,389
- Depreciation +€2,428
up €2,428 (+43.8%), from €5,542 to €7,970
- Other operating charges -€1,655
down €1,655 (-64.3%), from €2,575 to €920
- Taxes +€676
up €676 (+16.6%), from €4,084 to €4,760
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 | €90,708 | €77,172 | -€13,536 | -14.9% |
| Fixed assets | 21/28 | €61,085 | €53,350 | -€7,735 | -12.7% |
| Tangible fixed assets | 22/27 | €61,085 | €53,350 | -€7,735 | -12.7% |
| Furniture and vehicles | 24 | - | €470 | +€470 | |
| Leasing and similar rights | 25 | €13,062 | €7,523 | -€5,540 | -42.4% |
| Other tangible fixed assets | 26 | €48,023 | €45,358 | -€2,665 | -5.5% |
| Current assets | 29/58 | €29,623 | €23,822 | -€5,802 | -19.6% |
| Amounts receivable within one year | 40/41 | €5,023 | €11,326 | +€6,303 | +125.5% |
| Trade receivables | 40 | €4,604 | €11,011 | +€6,407 | +139.2% |
| Other amounts receivable | 41 | €419 | €315 | -€104 | -24.9% |
| Cash at bank and in hand | 54/58 | €24,600 | €10,082 | -€14,518 | -59.0% |
| Deferred charges and accrued income | 490/1 | - | €2,414 | +€2,414 | |
| Total equity and liabilities | 10/49 | €90,708 | €77,172 | -€13,536 | -14.9% |
| Equity | 10/15 | €50,683 | €66,814 | +€16,131 | +31.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,683 | €61,814 | +€16,131 | +35.3% |
| Amounts payable | 17/49 | €40,025 | €10,358 | -€29,667 | -74.1% |
| Amounts payable within one year | 42/48 | €40,025 | €10,358 | -€29,667 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €2,384 | - | -€2,384 | |
| Trade debts | 44 | €2,470 | €2,201 | -€269 | -10.9% |
| Suppliers | 440/4 | €2,470 | €2,201 | -€269 | -10.9% |
| Taxes, remuneration and social security | 45 | €14,520 | €8,045 | -€6,475 | -44.6% |
| Taxes | 450/3 | €14,520 | €8,045 | -€6,475 | -44.6% |
| Other amounts payable | 47/48 | €20,652 | €112 | -€20,539 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,542 | €7,970 | +€2,428 | +43.8% |
| Other operating charges | 640/8 | €2,575 | €920 | -€1,655 | -64.3% |
| Gross operating margin | 9900 | €27,205 | €30,389 | +€3,184 | +11.7% |
| Operating profit (loss) | 9901 | €19,089 | €21,500 | +€2,411 | +12.6% |
| Financial income | 75/76B | €10 | €2 | -€8 | -84.9% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -84.9% |
| Financial charges | 65/66B | €535 | €610 | +€75 | +14.1% |
| Recurring financial charges | 65 | €535 | €610 | +€75 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €18,564 | €20,891 | +€2,327 | +12.5% |
| Income taxes | 67/77 | €4,084 | €4,760 | +€676 | +16.6% |
| Profit (loss) for the period | 9904 | €14,480 | €16,131 | +€1,651 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,480 | €16,131 | +€1,651 | +11.4% |
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 7 October 2026 via checked.be.