BREWDGER: 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.
BREWDGER
Largest movements
- Cash -€3,618
down €3,618 (-80.5%), from €4,492 to €874
mainly Other debts (-€5,888) and Net result for the year (-€1,284)
- Stocks and contracts -€2,618
down €2,618 (-39.1%), from €6,700 to €4,082
- Receivables within one year -€876
down €876 (-43.1%), from €2,035 to €1,158
of which Trade receivables: -€1,068
- Deferred charges and accrued income -€189
down €189 (-77.2%), from €245 to €56
- Other debts -€5,888
down €5,888 (-67.0%), from €8,788 to €2,900
- Profit (loss) carried forward -€1,284
down €1,284 (-91.8%), from -€1,398 to -€2,682
- Tax, wage and social debts -€681
down €681 (-100.0%), from €681 to €0
- Trade debts +€553
up €553 (+138.1%), from €400 to €953
- Gross operating margin -€1,175
down €1,175 (-1946.1%), from -€60 to -€1,236
- Other operating charges -€584
no longer reported in 2025 (was €584)
- Financial charges +€38
up €38 (+296.8%), from €13 to €50
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 | €13,471 | €6,170 | -€7,301 | -54.2% |
| Current assets | 29/58 | €13,471 | €6,170 | -€7,301 | -54.2% |
| Stocks and contracts in progress | 3 | €6,700 | €4,082 | -€2,618 | -39.1% |
| Stocks | 30/36 | €6,700 | €4,082 | -€2,618 | -39.1% |
| Amounts receivable within one year | 40/41 | €2,035 | €1,158 | -€876 | -43.1% |
| Trade receivables | 40 | €1,935 | €866 | -€1,068 | -55.2% |
| Other amounts receivable | 41 | €100 | €292 | +€192 | +191.9% |
| Cash at bank and in hand | 54/58 | €4,492 | €874 | -€3,618 | -80.5% |
| Deferred charges and accrued income | 490/1 | €245 | €56 | -€189 | -77.2% |
| Total equity and liabilities | 10/49 | €13,471 | €6,170 | -€7,301 | -54.2% |
| Equity | 10/15 | €3,602 | €2,318 | -€1,284 | -35.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,398 | -€2,682 | -€1,284 | -91.8% |
| Amounts payable | 17/49 | €9,869 | €3,853 | -€6,017 | -61.0% |
| Amounts payable within one year | 42/48 | €9,869 | €3,853 | -€6,017 | -61.0% |
| Trade debts | 44 | €400 | €953 | +€553 | +138.1% |
| Suppliers | 440/4 | €400 | €953 | +€553 | +138.1% |
| Taxes, remuneration and social security | 45 | €681 | €0 | -€681 | -100.0% |
| Taxes | 450/3 | €681 | €0 | -€681 | -100.0% |
| Other amounts payable | 47/48 | €8,788 | €2,900 | -€5,888 | -67.0% |
| Other operating charges | 640/8 | €584 | - | -€584 | |
| Non-recurring operating charges | 66A | €742 | - | -€742 | |
| Gross operating margin | 9900 | -€60 | -€1,236 | -€1,175 | -1946.1% |
| Operating profit (loss) | 9901 | -€1,387 | -€1,236 | +€151 | +10.9% |
| Financial income | 75/76B | €1 | €2 | +€1 | +69.8% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +69.8% |
| Financial charges | 65/66B | €13 | €50 | +€38 | +296.8% |
| Recurring financial charges | 65 | €13 | €50 | +€38 | +296.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,398 | -€1,284 | +€114 | +8.2% |
| Profit (loss) for the period | 9904 | -€1,398 | -€1,284 | +€114 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,398 | -€1,284 | +€114 | +8.2% |
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 11 October 2026 via checked.be.