BROUWERIJ ADRIAENSEN: 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 ADRIAENSEN
Largest movements
- Cash -€3,061
down €3,061 (-32.3%), from €9,484 to €6,423
mainly Other debts (-€4,210) and Tax, wage and social debts (-€309)
- Tangible fixed assets -€930
down €930 (-7.4%), from €12,651 to €11,721
- Receivables within one year -€342
down €342 (-54.6%), from €626 to €285
of which Trade receivables: -€342
- Other debts -€4,210
down €4,210 (-14.5%), from €29,122 to €24,912
- Tax, wage and social debts -€309
down €309 (-57.1%), from €541 to €232
- Gross operating margin -€579
down €579 (-18.8%), from €3,070 to €2,491
- Other operating charges -€449
down €449 (-26.4%), from €1,703 to €1,254
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 | €30,029 | €25,670 | -€4,359 | -14.5% |
| Fixed assets | 21/28 | €13,151 | €12,221 | -€930 | -7.1% |
| Tangible fixed assets | 22/27 | €12,651 | €11,721 | -€930 | -7.4% |
| Plant, machinery and equipment | 23 | €12,651 | €11,721 | -€930 | -7.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €16,877 | €13,449 | -€3,429 | -20.3% |
| Stocks and contracts in progress | 3 | €6,767 | €6,742 | -€26 | -0.4% |
| Stocks | 30/36 | €6,767 | €6,742 | -€26 | -0.4% |
| Amounts receivable within one year | 40/41 | €626 | €285 | -€342 | -54.6% |
| Trade receivables | 40 | €534 | €192 | -€342 | -64.0% |
| Other amounts receivable | 41 | €93 | €93 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,484 | €6,423 | -€3,061 | -32.3% |
| Total equity and liabilities | 10/49 | €30,029 | €25,670 | -€4,359 | -14.5% |
| Equity | 10/15 | -€10 | €165 | +€176 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,210 | -€6,035 | +€176 | +2.8% |
| Amounts payable | 17/49 | €30,039 | €25,505 | -€4,535 | -15.1% |
| Amounts payable within one year | 42/48 | €30,039 | €25,505 | -€4,535 | -15.1% |
| Trade debts | 44 | €377 | €360 | -€16 | -4.4% |
| Suppliers | 440/4 | €377 | €360 | -€16 | -4.4% |
| Taxes, remuneration and social security | 45 | €541 | €232 | -€309 | -57.1% |
| Taxes | 450/3 | €541 | €232 | -€309 | -57.1% |
| Other amounts payable | 47/48 | €29,122 | €24,912 | -€4,210 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €930 | €930 | = | 0.0% |
| Other operating charges | 640/8 | €1,703 | €1,254 | -€449 | -26.4% |
| Gross operating margin | 9900 | €3,070 | €2,491 | -€579 | -18.8% |
| Operating profit (loss) | 9901 | €436 | €307 | -€129 | -29.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €319 | €176 | -€143 | -44.9% |
| Profit (loss) for the period | 9904 | €319 | €176 | -€143 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €319 | €176 | -€143 | -44.9% |
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 30 October 2026 via checked.be.