BrewVille: 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.
BrewVille
Largest movements
- Cash -€15,780
down €15,780 (-45.1%), from €34,995 to €19,215
mainly Investment in fixed assets (net) (-€28,457) and Receivables within one year (-€12,234)
- Receivables within one year +€12,234
up €12,234 (+36.9%), from €33,183 to €45,417
of which Trade receivables: +€12,012
- Tangible fixed assets +€3,201
up €3,201 (+7.1%), from €45,221 to €48,422
of which Plant, machinery and equipment: +€12,398
- Deferred charges and accrued income +€1,260
up €1,260 (+289%), from €436 to €1,697
- Reserves +€14,365
up €14,365 (+111%), from €12,929 to €27,294
- Tax, wage and social debts -€10,662
down €10,662 (-66.9%), from €15,925 to €5,263
- Debts after one year -€4,974
down €4,974 (-10.7%), from €46,430 to €41,456
- Trade debts +€4,841
up €4,841 (+128%), from €3,774 to €8,616
- Current portion of long-term debt -€3,535
down €3,535 (-41.5%), from €8,509 to €4,974
- Gross operating margin +€4,248
up €4,248 (+9.4%), from €45,013 to €49,261
- Depreciation +€3,674
up €3,674 (+16.4%), from €22,452 to €26,126
- Other operating charges -€958
down €958 (-53.7%), from €1,783 to €826
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.
Derived cash bridge
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 | €118,096 | €118,142 | +€46 | 0.0% |
| Fixed assets | 21/28 | €49,483 | €51,814 | +€2,331 | +4.7% |
| Intangible fixed assets | 21 | €4,262 | €3,392 | -€870 | -20.4% |
| Tangible fixed assets | 22/27 | €45,221 | €48,422 | +€3,201 | +7.1% |
| Plant, machinery and equipment | 23 | €26,835 | €39,233 | +€12,398 | +46.2% |
| Furniture and vehicles | 24 | €18,386 | €9,189 | -€9,197 | -50.0% |
| Current assets | 29/58 | €68,614 | €66,329 | -€2,285 | -3.3% |
| Amounts receivable within one year | 40/41 | €33,183 | €45,417 | +€12,234 | +36.9% |
| Trade receivables | 40 | €33,183 | €45,194 | +€12,012 | +36.2% |
| Other amounts receivable | 41 | - | €222 | +€222 | |
| Cash at bank and in hand | 54/58 | €34,995 | €19,215 | -€15,780 | -45.1% |
| Deferred charges and accrued income | 490/1 | €436 | €1,697 | +€1,260 | +289% |
| Total equity and liabilities | 10/49 | €118,096 | €118,142 | +€46 | 0.0% |
| Equity | 10/15 | €41,473 | €55,838 | +€14,365 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,929 | €27,294 | +€14,365 | +111% |
| Distributable reserves | 133 | €12,929 | €27,294 | +€14,365 | +111% |
| Profit (loss) carried forward | 14 | €9,944 | €9,944 | = | 0.0% |
| Amounts payable | 17/49 | €76,623 | €62,305 | -€14,319 | -18.7% |
| Amounts payable after more than one year | 17 | €46,430 | €41,456 | -€4,974 | -10.7% |
| Financial debts | 170/4 | €46,430 | €41,456 | -€4,974 | -10.7% |
| Amounts payable within one year | 42/48 | €30,109 | €20,764 | -€9,345 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €8,509 | €4,974 | -€3,535 | -41.5% |
| Trade debts | 44 | €3,774 | €8,616 | +€4,841 | +128% |
| Suppliers | 440/4 | €3,774 | €8,616 | +€4,841 | +128% |
| Taxes, remuneration and social security | 45 | €15,925 | €5,263 | -€10,662 | -66.9% |
| Taxes | 450/3 | €15,925 | €5,263 | -€10,662 | -66.9% |
| Other amounts payable | 47/48 | €1,900 | €1,911 | +€11 | +0.6% |
| Accrued charges and deferred income | 492/3 | €85 | €85 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,452 | €26,126 | +€3,674 | +16.4% |
| Other operating charges | 640/8 | €1,783 | €826 | -€958 | -53.7% |
| Gross operating margin | 9900 | €45,013 | €49,261 | +€4,248 | +9.4% |
| Operating profit (loss) | 9901 | €20,777 | €22,310 | +€1,533 | +7.4% |
| Financial income | 75/76B | €30 | €0 | -€30 | -98.9% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -98.9% |
| Financial charges | 65/66B | €2,233 | €1,909 | -€324 | -14.5% |
| Recurring financial charges | 65 | €2,233 | €1,909 | -€324 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €18,575 | €20,401 | +€1,827 | +9.8% |
| Income taxes | 67/77 | €5,645 | €6,036 | +€391 | +6.9% |
| Profit (loss) for the period | 9904 | €12,929 | €14,365 | +€1,435 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,929 | €14,365 | +€1,435 | +11.1% |
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 13 October 2026 via checked.be.