BREW CONSULT: 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.
BREW CONSULT
Largest movements
- Tangible fixed assets +€72,007
up €72,007 (+342.4%), from €21,031 to €93,039
of which Furniture and vehicles: +€38,600
- Receivables within one year +€4,268
up €4,268 (+67.0%), from €6,371 to €10,638
of which Other amounts receivable: +€6,148
- Debts after one year +€50,876
up €50,876 (+447.2%), from €11,377 to €62,253
of which Other amounts payable: +€25,619
- Reserves +€16,692
up €16,692 (+177.8%), from €9,388 to €26,080
of which Distributable reserves: +€16,692
- Current portion of long-term debt +€5,765
new in 2025: €5,765
- Trade debts +€4,530
up €4,530 (+274.9%), from €1,648 to €6,179
- Gross operating margin +€13,235
up €13,235 (+42.2%), from €31,389 to €44,624
- Depreciation +€11,998
up €11,998 (+123.0%), from €9,757 to €21,755
- Taxes -€2,257
down €2,257 (-41.9%), from €5,383 to €3,127
- Other operating charges -€609
down €609 (-45.2%), from €1,349 to €740
- Financial charges +€516
up €516 (+106.2%), from €486 to €1,002
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 | €32,926 | €109,986 | +€77,060 | +234.0% |
| Fixed assets | 21/28 | €21,031 | €93,039 | +€72,007 | +342.4% |
| Tangible fixed assets | 22/27 | €21,031 | €93,039 | +€72,007 | +342.4% |
| Plant, machinery and equipment | 23 | €7,038 | €5,086 | -€1,952 | -27.7% |
| Furniture and vehicles | 24 | €11,470 | €50,069 | +€38,600 | +336.5% |
| Leasing and similar rights | 25 | - | €35,762 | +€35,762 | |
| Other tangible fixed assets | 26 | €2,523 | €2,122 | -€402 | -15.9% |
| Current assets | 29/58 | €11,894 | €16,947 | +€5,053 | +42.5% |
| Amounts receivable within one year | 40/41 | €6,371 | €10,638 | +€4,268 | +67.0% |
| Trade receivables | 40 | €4,847 | €2,966 | -€1,881 | -38.8% |
| Other amounts receivable | 41 | €1,524 | €7,672 | +€6,148 | +403.5% |
| Cash at bank and in hand | 54/58 | €5,524 | €6,309 | +€785 | +14.2% |
| Total equity and liabilities | 10/49 | €32,926 | €109,986 | +€77,060 | +234.0% |
| Equity | 10/15 | €15,588 | €32,280 | +€16,692 | +107.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,388 | €26,080 | +€16,692 | +177.8% |
| 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 | €7,528 | €24,220 | +€16,692 | +221.7% |
| Amounts payable | 17/49 | €17,337 | €77,706 | +€60,368 | +348.2% |
| Amounts payable after more than one year | 17 | €11,377 | €62,253 | +€50,876 | +447.2% |
| Financial debts | 170/4 | - | €25,256 | +€25,256 | |
| Other amounts payable | 178/9 | €11,377 | €36,996 | +€25,619 | +225.2% |
| Amounts payable within one year | 42/48 | €5,960 | €15,453 | +€9,493 | +159.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,765 | +€5,765 | |
| Trade debts | 44 | €1,648 | €6,179 | +€4,530 | +274.9% |
| Suppliers | 440/4 | €1,648 | €6,179 | +€4,530 | +274.9% |
| Taxes, remuneration and social security | 45 | €4,312 | €3,510 | -€802 | -18.6% |
| Taxes | 450/3 | €4,312 | €3,510 | -€802 | -18.6% |
| Non-recurring operating income | 76A | - | €19,897 | +€19,897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,757 | €21,755 | +€11,998 | +123.0% |
| Other operating charges | 640/8 | €1,349 | €740 | -€609 | -45.2% |
| Non-recurring operating charges | 66A | - | €1,311 | +€1,311 | |
| Gross operating margin | 9900 | €31,389 | €44,624 | +€13,235 | +42.2% |
| Operating profit (loss) | 9901 | €20,284 | €20,818 | +€534 | +2.6% |
| Financial income | 75/76B | €4 | €1 | -€2 | -59.9% |
| Recurring financial income | 75 | €4 | €1 | -€2 | -59.9% |
| Financial charges | 65/66B | €486 | €1,002 | +€516 | +106.2% |
| Recurring financial charges | 65 | €486 | €1,002 | +€516 | +106.2% |
| Profit (loss) for the period before taxes | 9903 | €19,802 | €19,818 | +€16 | +0.1% |
| Income taxes | 67/77 | €5,383 | €3,127 | -€2,257 | -41.9% |
| Profit (loss) for the period | 9904 | €14,419 | €16,692 | +€2,273 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,419 | €16,692 | +€2,273 | +15.8% |
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 3 October 2026 via checked.be.