BREINBROUWERIJ: 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.
BREINBROUWERIJ
Largest movements
- Receivables within one year -€12,823
down €12,823 (-33.6%), from €38,146 to €25,323
of which Trade receivables: -€20,745
- Cash +€8,280
up €8,280 (+119%), from €6,943 to €15,224
mainly Depreciation (+€16,874) and Trade debts (+€16,182)
- Tangible fixed assets +€6,153
up €6,153 (+17.7%), from €34,860 to €41,013
of which Other tangible fixed assets: +€12,344
- Stocks and contracts +€2,084
new in 2025: €2,084
- Financial fixed assets -€1,800
down €1,800 (-80.7%), from €2,230 to €431
- Profit (loss) carried forward -€26,390
down €26,390 (-97.4%), from €27,103 to €713
- Trade debts +€16,182
up €16,182 (+130%), from €12,459 to €28,640
- Reserves +€8,000
new in 2025: €8,000
- Current portion of long-term debt +€3,557
up €3,557 (+85.4%), from €4,164 to €7,721
- Other debts +€2,473
up €2,473 (+85.1%), from €2,907 to €5,380
- Staff costs +€30,433
new in 2025: €30,433
- Gross operating margin -€13,991
down €13,991 (-29.0%), from €48,219 to €34,228
- Depreciation +€5,680
up €5,680 (+50.7%), from €11,194 to €16,874
- Taxes -€2,547
down €2,547 (-100%), from €2,547 to €0
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 | €83,725 | €85,030 | +€1,305 | +1.6% |
| Fixed assets | 21/28 | €37,090 | €41,444 | +€4,354 | +11.7% |
| Tangible fixed assets | 22/27 | €34,860 | €41,013 | +€6,153 | +17.7% |
| Plant, machinery and equipment | 23 | €18,734 | €12,096 | -€6,638 | -35.4% |
| Furniture and vehicles | 24 | €6,508 | €6,956 | +€448 | +6.9% |
| Other tangible fixed assets | 26 | €9,617 | €21,961 | +€12,344 | +128% |
| Financial fixed assets | 28 | €2,230 | €431 | -€1,800 | -80.7% |
| Current assets | 29/58 | €46,635 | €43,586 | -€3,048 | -6.5% |
| Stocks and contracts in progress | 3 | - | €2,084 | +€2,084 | |
| Stocks | 30/36 | - | €2,084 | +€2,084 | |
| Amounts receivable within one year | 40/41 | €38,146 | €25,323 | -€12,823 | -33.6% |
| Trade receivables | 40 | €37,949 | €17,204 | -€20,745 | -54.7% |
| Other amounts receivable | 41 | €197 | €8,119 | +€7,922 | +4,025% |
| Cash at bank and in hand | 54/58 | €6,943 | €15,224 | +€8,280 | +119% |
| Deferred charges and accrued income | 490/1 | €1,545 | €956 | -€589 | -38.1% |
| Total equity and liabilities | 10/49 | €83,725 | €85,030 | +€1,305 | +1.6% |
| Equity | 10/15 | €40,276 | €21,886 | -€18,390 | -45.7% |
| Contributions | 10/11 | €13,173 | €13,173 | = | 0.0% |
| Reserves | 13 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | €27,103 | €713 | -€26,390 | -97.4% |
| Amounts payable | 17/49 | €43,449 | €63,145 | +€19,696 | +45.3% |
| Amounts payable after more than one year | 17 | €18,705 | €17,655 | -€1,050 | -5.6% |
| Financial debts | 170/4 | €18,705 | €17,655 | -€1,050 | -5.6% |
| Amounts payable within one year | 42/48 | €24,744 | €45,489 | +€20,746 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €4,164 | €7,721 | +€3,557 | +85.4% |
| Financial debts | 43 | €635 | €0 | -€635 | -100% |
| Other loans | 439 | €635 | €0 | -€635 | -100% |
| Trade debts | 44 | €12,459 | €28,640 | +€16,182 | +130% |
| Suppliers | 440/4 | €12,459 | €28,640 | +€16,182 | +130% |
| Taxes, remuneration and social security | 45 | €4,579 | €3,748 | -€831 | -18.1% |
| Taxes | 450/3 | €4,579 | €248 | -€4,332 | -94.6% |
| Remuneration and social security | 454/9 | - | €3,501 | +€3,501 | |
| Other amounts payable | 47/48 | €2,907 | €5,380 | +€2,473 | +85.1% |
| Remuneration, social security and pensions | 62 | - | €30,433 | +€30,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,194 | €16,874 | +€5,680 | +50.7% |
| Other operating charges | 640/8 | €1,058 | €1,435 | +€377 | +35.6% |
| Non-recurring operating charges | 66A | - | €2,844 | +€2,844 | |
| Gross operating margin | 9900 | €48,219 | €34,228 | -€13,991 | -29.0% |
| Operating profit (loss) | 9901 | €35,966 | -€17,358 | -€53,324 | |
| Financial income | 75/76B | €11 | €59 | +€48 | +419% |
| Recurring financial income | 75 | €11 | €59 | +€48 | +419% |
| Financial charges | 65/66B | €1,123 | €1,091 | -€32 | -2.8% |
| Recurring financial charges | 65 | €1,123 | €1,091 | -€32 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €34,855 | -€18,390 | -€53,245 | |
| Income taxes | 67/77 | €2,547 | €0 | -€2,547 | -100% |
| Profit (loss) for the period | 9904 | €32,308 | -€18,390 | -€50,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,308 | -€18,390 | -€50,698 |
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 19 October 2026 via checked.be.