Brew and Ink: 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.
Brew and Ink
Largest movements
- Receivables within one year -€933
down €933 (-69.5%), from €1,343 to €410
of which Other amounts receivable: -€944
- Tangible fixed assets -€839
down €839 (-23.2%), from €3,612 to €2,774
- Financial fixed assets -€500
no longer reported in 2025 (was €500)
- Deferred charges and accrued income -€210
down €210 (-42.0%), from €500 to €290
- Cash -€166
down €166 (-48.5%), from €342 to €176
mainly Net result for the year (-€2,652) and Tax, wage and social debts (-€2,555)
- Other debts +€3,325
up €3,325 (+1,962%), from €169 to €3,495
- Profit (loss) carried forward -€2,652
down €2,652 (-72.1%), from -€3,676 to -€6,329
- Tax, wage and social debts -€2,555
down €2,555 (-74.6%), from €3,424 to €868
- Trade debts -€765
down €765 (-55.4%), from €1,380 to €616
- Gross operating margin -€2,098
down €2,098, from €2,077 to -€22
- Other operating charges +€1,200
up €1,200 (+777%), from €154 to €1,355
- Depreciation +€312
up €312 (+59.4%), from €526 to €839
- Financial charges +€312
up €312 (+236%), from €132 to €444
- Financial income -€46
down €46 (-86.6%), from €53 to €7
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 | €6,297 | €3,650 | -€2,647 | -42.0% |
| Fixed assets | 21/28 | €4,112 | €2,774 | -€1,339 | -32.6% |
| Tangible fixed assets | 22/27 | €3,612 | €2,774 | -€839 | -23.2% |
| Plant, machinery and equipment | 23 | €3,612 | €2,774 | -€839 | -23.2% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €2,185 | €876 | -€1,309 | -59.9% |
| Amounts receivable within one year | 40/41 | €1,343 | €410 | -€933 | -69.5% |
| Trade receivables | 40 | €154 | €165 | +€11 | +7.2% |
| Other amounts receivable | 41 | €1,189 | €245 | -€944 | -79.4% |
| Cash at bank and in hand | 54/58 | €342 | €176 | -€166 | -48.5% |
| Deferred charges and accrued income | 490/1 | €500 | €290 | -€210 | -42.0% |
| Total equity and liabilities | 10/49 | €6,297 | €3,650 | -€2,647 | -42.0% |
| Equity | 10/15 | €1,324 | -€1,329 | -€2,652 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,676 | -€6,329 | -€2,652 | -72.1% |
| Amounts payable | 17/49 | €4,974 | €4,979 | +€5 | +0.1% |
| Amounts payable within one year | 42/48 | €4,974 | €4,979 | +€5 | +0.1% |
| Trade debts | 44 | €1,380 | €616 | -€765 | -55.4% |
| Suppliers | 440/4 | €1,380 | €616 | -€765 | -55.4% |
| Taxes, remuneration and social security | 45 | €3,424 | €868 | -€2,555 | -74.6% |
| Taxes | 450/3 | €3,424 | €868 | -€2,555 | -74.6% |
| Other amounts payable | 47/48 | €169 | €3,495 | +€3,325 | +1,962% |
| Non-recurring operating income | 76A | - | €348 | +€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €839 | +€312 | +59.4% |
| Other operating charges | 640/8 | €154 | €1,355 | +€1,200 | +777% |
| Gross operating margin | 9900 | €2,077 | -€22 | -€2,098 | |
| Operating profit (loss) | 9901 | €1,396 | -€2,215 | -€3,611 | |
| Financial income | 75/76B | €53 | €7 | -€46 | -86.6% |
| Recurring financial income | 75 | €53 | €7 | -€46 | -86.6% |
| Financial charges | 65/66B | €132 | €444 | +€312 | +236% |
| Recurring financial charges | 65 | €132 | €444 | +€312 | +236% |
| Profit (loss) for the period before taxes | 9903 | €1,316 | -€2,652 | -€3,969 | |
| Profit (loss) for the period | 9904 | €1,316 | -€2,652 | -€3,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,316 | -€2,652 | -€3,969 |
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 15 October 2026 via checked.be.