Brauhaus: 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.
Brauhaus
Largest movements
- Receivables within one year -€30,209
down €30,209 (-81.8%), from €36,944 to €6,735
of which Other amounts receivable: -€25,029
- Tangible fixed assets -€10,487
down €10,487 (-21.6%), from €48,609 to €38,122
of which Furniture and vehicles: -€8,648
- Cash +€5,681
up €5,681 (+3,945%), from €144 to €5,825
mainly Receivables within one year (+€30,209) and Depreciation (+€10,487)
- Deferred charges and accrued income +€3,970
up €3,970 (+13,242%), from €30 to €4,000
- Profit (loss) carried forward -€12,383
new in 2025: -€12,383
- Tax, wage and social debts -€8,933
down €8,933 (-88.0%), from €10,146 to €1,213
- Debts after one year -€7,593
down €7,593 (-42.8%), from €17,721 to €10,128
- Trade debts -€2,507
down €2,507 (-72.8%), from €3,443 to €936
- Gross operating margin -€25,432
down €25,432 (-85.9%), from €29,592 to €4,160
- Taxes -€3,660
down €3,660 (-91.5%), from €4,000 to €340
- Other operating charges -€1,907
down €1,907 (-47.3%), from €4,035 to €2,128
- Depreciation +€1,508
up €1,508 (+16.8%), from €8,979 to €10,487
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 | €86,276 | €55,231 | -€31,045 | -36.0% |
| Fixed assets | 21/28 | €49,159 | €38,672 | -€10,487 | -21.3% |
| Tangible fixed assets | 22/27 | €48,609 | €38,122 | -€10,487 | -21.6% |
| Plant, machinery and equipment | 23 | €13,381 | €11,542 | -€1,839 | -13.7% |
| Furniture and vehicles | 24 | €35,228 | €26,580 | -€8,648 | -24.5% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €37,118 | €16,560 | -€20,558 | -55.4% |
| Amounts receivable within one year | 40/41 | €36,944 | €6,735 | -€30,209 | -81.8% |
| Trade receivables | 40 | €11,255 | €6,075 | -€5,180 | -46.0% |
| Other amounts receivable | 41 | €25,689 | €660 | -€25,029 | -97.4% |
| Cash at bank and in hand | 54/58 | €144 | €5,825 | +€5,681 | +3,945% |
| Deferred charges and accrued income | 490/1 | €30 | €4,000 | +€3,970 | +13,242% |
| Total equity and liabilities | 10/49 | €86,276 | €55,231 | -€31,045 | -36.0% |
| Equity | 10/15 | €45,942 | €33,559 | -€12,383 | -27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,742 | €39,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,882 | €37,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,383 | -€12,383 | |
| Amounts payable | 17/49 | €40,335 | €21,673 | -€18,662 | -46.3% |
| Amounts payable after more than one year | 17 | €17,721 | €10,128 | -€7,593 | -42.8% |
| Financial debts | 170/4 | €17,721 | €10,128 | -€7,593 | -42.8% |
| Amounts payable within one year | 42/48 | €22,613 | €11,544 | -€11,069 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €8,562 | €8,831 | +€269 | +3.1% |
| Financial debts | 43 | €463 | - | -€463 | |
| Credit institutions | 430/8 | €463 | - | -€463 | |
| Trade debts | 44 | €3,443 | €936 | -€2,507 | -72.8% |
| Suppliers | 440/4 | €3,443 | €936 | -€2,507 | -72.8% |
| Taxes, remuneration and social security | 45 | €10,146 | €1,213 | -€8,933 | -88.0% |
| Taxes | 450/3 | €10,146 | €1,213 | -€8,933 | -88.0% |
| Other amounts payable | 47/48 | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,979 | €10,487 | +€1,508 | +16.8% |
| Other operating charges | 640/8 | €4,035 | €2,128 | -€1,907 | -47.3% |
| Gross operating margin | 9900 | €29,592 | €4,160 | -€25,432 | -85.9% |
| Operating profit (loss) | 9901 | €16,578 | -€8,456 | -€25,033 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €3,681 | €3,588 | -€93 | -2.5% |
| Recurring financial charges | 65 | €3,681 | €3,588 | -€93 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €12,897 | -€12,043 | -€24,940 | |
| Income taxes | 67/77 | €4,000 | €340 | -€3,660 | -91.5% |
| Profit (loss) for the period | 9904 | €8,897 | -€12,383 | -€21,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | -€12,383 | -€21,280 |
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 17 October 2026 via checked.be.