Brouwerij 9900: 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.
Brouwerij 9900
Largest movements
- Stocks and contracts -€6,458
down €6,458 (-28.6%), from €22,598 to €16,140
- Cash +€5,636
up €5,636 (+562%), from €1,003 to €6,639
mainly Stocks and contracts (+€6,458) and Receivables within one year (+€3,418)
- Receivables within one year -€3,418
down €3,418 (-61.1%), from €5,592 to €2,174
of which Trade receivables: -€1,846
- Debts after one year -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Profit (loss) carried forward -€778
down €778 (-11.1%), from -€7,028 to -€7,806
- Tax, wage and social debts +€677
new in 2025: €677
- Trade debts +€472
up €472 (+81.2%), from €582 to €1,054
- Depreciation -€219
down €219 (-69.3%), from €317 to €97
- Gross operating margin -€193
down €193 (-25.5%), from €756 to €563
- Financial charges +€43
up €43 (+11.4%), from €376 to €418
- Other operating charges +€16
up €16 (+2.0%), from €809 to €825
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 | €29,582 | €24,953 | -€4,628 | -15.6% |
| Formation expenses | 20 | €97 | €0 | -€97 | -100% |
| Current assets | 29/58 | €29,484 | €24,953 | -€4,531 | -15.4% |
| Stocks and contracts in progress | 3 | €22,598 | €16,140 | -€6,458 | -28.6% |
| Stocks | 30/36 | €22,598 | €16,140 | -€6,458 | -28.6% |
| Amounts receivable within one year | 40/41 | €5,592 | €2,174 | -€3,418 | -61.1% |
| Trade receivables | 40 | €4,020 | €2,174 | -€1,846 | -45.9% |
| Other amounts receivable | 41 | €1,572 | €0 | -€1,572 | -100% |
| Cash at bank and in hand | 54/58 | €1,003 | €6,639 | +€5,636 | +562% |
| Deferred charges and accrued income | 490/1 | €292 | €0 | -€292 | -100% |
| Total equity and liabilities | 10/49 | €29,582 | €24,953 | -€4,628 | -15.6% |
| Equity | 10/15 | -€1,028 | -€1,806 | -€778 | -75.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,028 | -€7,806 | -€778 | -11.1% |
| Amounts payable | 17/49 | €30,610 | €26,759 | -€3,851 | -12.6% |
| Amounts payable after more than one year | 17 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Financial debts | 170/4 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Amounts payable within one year | 42/48 | €610 | €1,759 | +€1,149 | +188% |
| Trade debts | 44 | €582 | €1,054 | +€472 | +81.2% |
| Suppliers | 440/4 | €582 | €1,054 | +€472 | +81.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €677 | +€677 | |
| Taxes | 450/3 | - | €677 | +€677 | |
| Other amounts payable | 47/48 | €28 | €28 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €97 | -€219 | -69.3% |
| Other operating charges | 640/8 | €809 | €825 | +€16 | +2.0% |
| Gross operating margin | 9900 | €756 | €563 | -€193 | -25.5% |
| Operating profit (loss) | 9901 | -€370 | -€359 | +€11 | +2.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €376 | €418 | +€43 | +11.4% |
| Recurring financial charges | 65 | €376 | €418 | +€43 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€746 | -€778 | -€32 | -4.3% |
| Profit (loss) for the period | 9904 | -€746 | -€778 | -€32 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€746 | -€778 | -€32 | -4.3% |
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 21 October 2026 via checked.be.