BrewingFox: 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.
BrewingFox
Largest movements
- Cash -€10,490
down €10,490 (-53.9%), from €19,467 to €8,977
mainly Stocks and contracts (-€10,041) and Short-term financial debts (-€4,500)
- Stocks and contracts +€10,041
up €10,041 (+75.1%), from €13,361 to €23,402
- Receivables within one year -€916
down €916 (-15.3%), from €5,988 to €5,072
of which Other amounts receivable: -€864
- Tangible fixed assets -€828
down €828 (-38.5%), from €2,151 to €1,323
of which Furniture and vehicles: -€529
- Short-term financial debts -€4,500
down €4,500 (-56.3%), from €8,000 to €3,500
- Other debts +€4,500
up €4,500 (+562.6%), from €800 to €5,300
- Tax, wage and social debts -€1,559
down €1,559 (-65.2%), from €2,393 to €834
- Profit (loss) carried forward -€1,094
down €1,094 (-4.8%), from €22,684 to €21,590
- Gross operating margin -€501
down €501 (-35.6%), from €1,406 to €905
- Other operating charges +€331
up €331 (+42.5%), from €778 to €1,109
- Depreciation -€44
down €44 (-5.1%), from €872 to €828
- Financial income -€36
down €36 (-100.0%), from €36 to €0
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 | €44,468 | €42,275 | -€2,193 | -4.9% |
| Fixed assets | 21/28 | €5,651 | €4,823 | -€828 | -14.6% |
| Tangible fixed assets | 22/27 | €2,151 | €1,323 | -€828 | -38.5% |
| Plant, machinery and equipment | 23 | €496 | €197 | -€299 | -60.2% |
| Furniture and vehicles | 24 | €1,655 | €1,126 | -€529 | -32.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €38,817 | €37,451 | -€1,366 | -3.5% |
| Stocks and contracts in progress | 3 | €13,361 | €23,402 | +€10,041 | +75.1% |
| Stocks | 30/36 | €13,361 | €23,402 | +€10,041 | +75.1% |
| Amounts receivable within one year | 40/41 | €5,988 | €5,072 | -€916 | -15.3% |
| Trade receivables | 40 | €5,124 | €5,072 | -€53 | -1.0% |
| Other amounts receivable | 41 | €864 | - | -€864 | |
| Cash at bank and in hand | 54/58 | €19,467 | €8,977 | -€10,490 | -53.9% |
| Total equity and liabilities | 10/49 | €44,468 | €42,275 | -€2,193 | -4.9% |
| Equity | 10/15 | €32,684 | €31,590 | -€1,094 | -3.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,684 | €21,590 | -€1,094 | -4.8% |
| Amounts payable | 17/49 | €11,784 | €10,685 | -€1,099 | -9.3% |
| Amounts payable within one year | 42/48 | €11,784 | €10,535 | -€1,249 | -10.6% |
| Financial debts | 43 | €8,000 | €3,500 | -€4,500 | -56.3% |
| Credit institutions | 430/8 | €8,000 | €3,500 | -€4,500 | -56.3% |
| Trade debts | 44 | €591 | €901 | +€310 | +52.5% |
| Suppliers | 440/4 | €591 | €901 | +€310 | +52.5% |
| Taxes, remuneration and social security | 45 | €2,393 | €834 | -€1,559 | -65.2% |
| Taxes | 450/3 | €2,393 | €834 | -€1,559 | -65.2% |
| Other amounts payable | 47/48 | €800 | €5,300 | +€4,500 | +562.6% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | €828 | -€44 | -5.1% |
| Other operating charges | 640/8 | €778 | €1,109 | +€331 | +42.5% |
| Gross operating margin | 9900 | €1,406 | €905 | -€501 | -35.6% |
| Operating profit (loss) | 9901 | -€244 | -€1,031 | -€788 | -323.1% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100.0% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100.0% |
| Financial charges | 65/66B | €62 | €63 | +€2 | +2.4% |
| Recurring financial charges | 65 | €62 | €63 | +€2 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€270 | -€1,094 | -€825 | -306.1% |
| Profit (loss) for the period | 9904 | -€270 | -€1,094 | -€825 | -306.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€270 | -€1,094 | -€825 | -306.1% |
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 5 October 2026 via checked.be.