Brouw.Ni: 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.
Brouw.Ni
Largest movements
- Financial fixed assets +€6,000
new in 2025: €6,000
- Cash -€3,634
down €3,634 (-59.8%), from €6,076 to €2,442
mainly Investment in fixed assets (net) (-€8,644) and Trade debts (-€1,008)
- Tangible fixed assets +€1,401
up €1,401 (+51.2%), from €2,740 to €4,141
of which Furniture and vehicles: +€1,246
- Receivables within one year +€959
up €959 (+15.7%), from €6,115 to €7,074
of which Other amounts receivable: +€2,632
- Deferred charges and accrued income +€251
up €251 (+173%), from €146 to €397
- Other debts +€5,483
new in 2025: €5,483
- Trade debts -€1,008
down €1,008 (-72.9%), from €1,384 to €376
- Profit (loss) carried forward +€597
up €597 (+6.0%), from €9,997 to €10,594
- Gross operating margin +€7,263
up €7,263, from -€5,053 to €2,209
- Taxes +€1,111
no longer reported in 2025 (was -€1,111)
- Depreciation +€731
up €731 (+143%), from €512 to €1,243
- Other operating charges -€728
down €728 (-60.8%), from €1,198 to €470
- Financial income +€56
up €56 (+27.9%), from €201 to €257
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 | €15,076 | €20,053 | +€4,977 | +33.0% |
| Fixed assets | 21/28 | €2,740 | €10,141 | +€7,401 | +270% |
| Tangible fixed assets | 22/27 | €2,740 | €4,141 | +€1,401 | +51.2% |
| Plant, machinery and equipment | 23 | €1,499 | €1,655 | +€156 | +10.4% |
| Furniture and vehicles | 24 | €1,240 | €2,486 | +€1,246 | +100% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €12,336 | €9,912 | -€2,424 | -19.7% |
| Amounts receivable within one year | 40/41 | €6,115 | €7,074 | +€959 | +15.7% |
| Trade receivables | 40 | €1,674 | - | -€1,674 | |
| Other amounts receivable | 41 | €4,442 | €7,074 | +€2,632 | +59.3% |
| Cash at bank and in hand | 54/58 | €6,076 | €2,442 | -€3,634 | -59.8% |
| Deferred charges and accrued income | 490/1 | €146 | €397 | +€251 | +173% |
| Total equity and liabilities | 10/49 | €15,076 | €20,053 | +€4,977 | +33.0% |
| Equity | 10/15 | €13,597 | €14,194 | +€597 | +4.4% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,997 | €10,594 | +€597 | +6.0% |
| Amounts payable | 17/49 | €1,479 | €5,859 | +€4,379 | +296% |
| Amounts payable within one year | 42/48 | €1,479 | €5,859 | +€4,379 | +296% |
| Financial debts | 43 | €95 | - | -€95 | |
| Credit institutions | 430/8 | €95 | - | -€95 | |
| Trade debts | 44 | €1,384 | €376 | -€1,008 | -72.9% |
| Suppliers | 440/4 | €1,384 | €376 | -€1,008 | -72.9% |
| Other amounts payable | 47/48 | - | €5,483 | +€5,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €1,243 | +€731 | +143% |
| Other operating charges | 640/8 | €1,198 | €470 | -€728 | -60.8% |
| Gross operating margin | 9900 | -€5,053 | €2,209 | +€7,263 | |
| Operating profit (loss) | 9901 | -€6,764 | €497 | +€7,260 | |
| Financial income | 75/76B | €201 | €257 | +€56 | +27.9% |
| Recurring financial income | 75 | €201 | €257 | +€56 | +27.9% |
| Financial charges | 65/66B | €203 | €157 | -€47 | -23.0% |
| Recurring financial charges | 65 | €203 | €157 | -€47 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,766 | €597 | +€7,363 | |
| Income taxes | 67/77 | -€1,111 | - | +€1,111 | |
| Profit (loss) for the period | 9904 | -€5,655 | €597 | +€6,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,655 | €597 | +€6,253 |
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 14 October 2026 via checked.be.