BREWERY EQUIPMENT: what changed
What changed
BREWERY EQUIPMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€21,250
2024 · €73,689-€52,439
Equity
-€201,133
2024 · -€222,383+€21,250
Cash
€43,749
2024 · €34,001+€9,748
Balance sheet total
€1.5m
2024 · €1.6m-€34,884
Largest movements
Assets
- Receivables after one year -€195,000
down €195,000 (-20.6%), from €945,000 to €750,000
- Current investments +€105,240
new in 2025: €105,240
- Tangible fixed assets +€41,640
up €41,640 (+24.1%), from €172,500 to €214,140
Equity and liabilities
- Current portion of long-term debt -€50,000
down €50,000 (-2.8%), from €1.8m to €1.8m
- Profit (loss) carried forward +€21,250
up €21,250 (+7.3%), from -€290,554 to -€269,304
Income statement
- Gross operating margin -€49,145
down €49,145 (-30.2%), from €162,671 to €113,526
- Depreciation +€26,969
up €26,969 (+53.4%), from €50,511 to €77,480
- Financial income +€25,275
up €25,275 (+306%), from €8,250 to €33,525
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,689
Gross operating margin
-€49,145
Depreciation
-€26,969
Other operating charges
-€872
Financial income
+€25,275
Financial charges
-€727
Result 2025
€21,250
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€284,108
Investment
-€224,360
Financing
-€50,000
Cash 2024
€34,001
From operations (derived)
+€284,108
Net result for the year
+€21,250
Depreciation
+€77,480
Receivables after one year
+€195,000
Receivables within one year
-€6,113
Deferred charges and accrued income
+€2,625
Trade debts
-€756
Tax, wage and social debts
-€5,378
Investment (derived)
-€224,360
Investment in fixed assets (net)
-€119,120
Current investments
-€105,240
Financing
-€50,000
Current portion of long-term debt
-€50,000
Cash 2025
€43,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,583,751 | €1,548,867 | -€34,884 | -2.2% |
| Fixed assets | 21/28 | €572,500 | €614,140 | +€41,640 | +7.3% |
| Tangible fixed assets | 22/27 | €172,500 | €214,140 | +€41,640 | +24.1% |
| Plant, machinery and equipment | 23 | €172,500 | €214,140 | +€41,640 | +24.1% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €1,011,251 | €934,727 | -€76,524 | -7.6% |
| Amounts receivable after more than one year | 29 | €945,000 | €750,000 | -€195,000 | -20.6% |
| Other amounts receivable | 291 | €945,000 | €750,000 | -€195,000 | -20.6% |
| Amounts receivable within one year | 40/41 | €28,625 | €34,738 | +€6,113 | +21.4% |
| Trade receivables | 40 | €28,625 | €33,161 | +€4,536 | +15.8% |
| Other amounts receivable | 41 | €0 | €1,577 | +€1,577 | |
| Current investments | 50/53 | - | €105,240 | +€105,240 | |
| Cash at bank and in hand | 54/58 | €34,001 | €43,749 | +€9,748 | +28.7% |
| Deferred charges and accrued income | 490/1 | €3,625 | €1,000 | -€2,625 | -72.4% |
| Total equity and liabilities | 10/49 | €1,583,751 | €1,548,867 | -€34,884 | -2.2% |
| Equity | 10/15 | -€222,383 | -€201,133 | +€21,250 | +9.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Contributions outside capital | 11 | €61,973 | €61,973 | = | 0.0% |
| Other | 1109/19 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,554 | -€269,304 | +€21,250 | +7.3% |
| Amounts payable | 17/49 | €1,806,134 | €1,750,000 | -€56,134 | -3.1% |
| Amounts payable within one year | 42/48 | €1,806,134 | €1,750,000 | -€56,134 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €1,800,000 | €1,750,000 | -€50,000 | -2.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €756 | €0 | -€756 | -100% |
| Suppliers | 440/4 | €756 | €0 | -€756 | -100% |
| Taxes, remuneration and social security | 45 | €5,378 | €0 | -€5,378 | -100% |
| Taxes | 450/3 | €5,378 | €0 | -€5,378 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,511 | €77,480 | +€26,969 | +53.4% |
| Other operating charges | 640/8 | €126 | €998 | +€872 | +692% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €162,671 | €113,526 | -€49,145 | -30.2% |
| Operating profit (loss) | 9901 | €112,034 | €35,047 | -€76,987 | -68.7% |
| Financial income | 75/76B | €8,250 | €33,525 | +€25,275 | +306% |
| Recurring financial income | 75 | €8,250 | €33,525 | +€25,275 | +306% |
| Financial charges | 65/66B | €46,595 | €47,322 | +€727 | +1.6% |
| Recurring financial charges | 65 | €46,595 | €47,322 | +€727 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €73,689 | €21,250 | -€52,439 | -71.2% |
| Profit (loss) for the period | 9904 | €73,689 | €21,250 | -€52,439 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,689 | €21,250 | -€52,439 | -71.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.