BREW & SEW: 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 & SEW
Largest movements
- Cash -€2,455
down €2,455 (-50.4%), from €4,873 to €2,418
mainly Trade debts (-€3,061) and Net result for the year (-€662)
- Receivables within one year -€822
down €822 (-78.8%), from €1,042 to €221
of which Trade receivables: -€1,042
- Tangible fixed assets -€800
down €800 (-44.4%), from €1,800 to €1,000
- Deferred charges and accrued income +€630
new in 2025: €630
- Trade debts -€3,061
down €3,061 (-79.2%), from €3,862 to €801
- Profit (loss) carried forward -€662
down €662 (-1.7%), from -€37,874 to -€38,536
- Other debts +€322
up €322 (+0.9%), from €36,788 to €37,109
- Gross operating margin +€2,698
up €2,698, from -€1,922 to €775
- Financial charges +€229
up €229, from -€175 to €54
- Other operating charges -€168
down €168 (-47.5%), from €353 to €186
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 | €10,441 | €6,994 | -€3,446 | -33.0% |
| Fixed assets | 21/28 | €1,800 | €1,000 | -€800 | -44.4% |
| Tangible fixed assets | 22/27 | €1,800 | €1,000 | -€800 | -44.4% |
| Plant, machinery and equipment | 23 | €1,800 | €1,000 | -€800 | -44.4% |
| Current assets | 29/58 | €8,641 | €5,994 | -€2,646 | -30.6% |
| Stocks and contracts in progress | 3 | €2,725 | €2,725 | = | 0.0% |
| Stocks | 30/36 | €2,725 | €2,725 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,042 | €221 | -€822 | -78.8% |
| Trade receivables | 40 | €1,042 | - | -€1,042 | |
| Other amounts receivable | 41 | - | €221 | +€221 | |
| Cash at bank and in hand | 54/58 | €4,873 | €2,418 | -€2,455 | -50.4% |
| Deferred charges and accrued income | 490/1 | - | €630 | +€630 | |
| Total equity and liabilities | 10/49 | €10,441 | €6,994 | -€3,446 | -33.0% |
| Equity | 10/15 | -€30,254 | -€30,916 | -€662 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,420 | €1,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,420 | €1,420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,420 | €1,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,874 | -€38,536 | -€662 | -1.7% |
| Amounts payable | 17/49 | €40,695 | €37,911 | -€2,784 | -6.8% |
| Amounts payable within one year | 42/48 | €40,695 | €37,911 | -€2,784 | -6.8% |
| Trade debts | 44 | €3,862 | €801 | -€3,061 | -79.2% |
| Suppliers | 440/4 | €3,862 | €801 | -€3,061 | -79.2% |
| Taxes, remuneration and social security | 45 | €45 | - | -€45 | |
| Taxes | 450/3 | €45 | - | -€45 | |
| Other amounts payable | 47/48 | €36,788 | €37,109 | +€322 | +0.9% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €800 | = | 0.0% |
| Other operating charges | 640/8 | €353 | €186 | -€168 | -47.5% |
| Gross operating margin | 9900 | -€1,922 | €775 | +€2,698 | |
| Operating profit (loss) | 9901 | -€3,463 | -€610 | +€2,853 | +82.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | -€175 | €54 | +€229 | |
| Recurring financial charges | 65 | -€175 | €54 | +€229 | |
| Profit (loss) for the period before taxes | 9903 | -€3,288 | -€662 | +€2,626 | +79.9% |
| Profit (loss) for the period | 9904 | -€3,288 | -€662 | +€2,626 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,288 | -€662 | +€2,626 | +79.9% |
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 9 October 2026 via checked.be.