brouwerij ADvieS: what changed
brouwerij ADvieS
Largest movements
- Cash +€84,668
up €84,668 (+195%), from €43,366 to €128,034
mainly Net result for the year (+€55,581) and Investment in fixed assets (net) (+€50,000)
- Financial fixed assets -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€30,231
up €30,231 (+63.4%), from €47,672 to €77,902
of which Other amounts receivable: +€32,290
- Tangible fixed assets -€18,371
down €18,371 (-36.2%), from €50,686 to €32,315
of which Furniture and vehicles: -€12,894
- Other debts +€28,050
new in 2025: €28,050
- Reserves +€25,581
up €25,581 (+17.0%), from €150,344 to €175,924
of which Distributable reserves: +€25,581
- Debts after one year -€10,318
down €10,318 (-85.6%), from €12,058 to €1,739
- Tax, wage and social debts +€2,892
up €2,892 (+23.2%), from €12,444 to €15,337
- Gross operating margin +€97,927
up €97,927 (+370%), from €26,493 to €124,420
- Taxes +€25,846
up €25,846 (+1,016%), from €2,544 to €28,391
- Financial charges +€21,947
up €21,947 (+1,611%), from €1,363 to €23,309
of which Non-recurring financial charges: +€22,382
- Financial income +€2,143
up €2,143 (+902%), from €238 to €2,380
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,967 | €239,511 | +€46,544 | +24.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €100,686 | €32,315 | -€68,371 | -67.9% |
| Tangible fixed assets | 22/27 | €50,686 | €32,315 | -€18,371 | -36.2% |
| Land and buildings | 22 | €7,388 | €4,765 | -€2,623 | -35.5% |
| Plant, machinery and equipment | 23 | €4,914 | €2,060 | -€2,853 | -58.1% |
| Furniture and vehicles | 24 | €38,384 | €25,490 | -€12,894 | -33.6% |
| Financial fixed assets | 28 | €50,000 | - | -€50,000 | |
| Current assets | 29/58 | €92,281 | €207,196 | +€114,914 | +125% |
| Amounts receivable within one year | 40/41 | €47,672 | €77,902 | +€30,231 | +63.4% |
| Trade receivables | 40 | €24,999 | €22,940 | -€2,059 | -8.2% |
| Other amounts receivable | 41 | €22,673 | €54,963 | +€32,290 | +142% |
| Cash at bank and in hand | 54/58 | €43,366 | €128,034 | +€84,668 | +195% |
| Deferred charges and accrued income | 490/1 | €1,244 | €1,259 | +€15 | +1.2% |
| Total equity and liabilities | 10/49 | €192,967 | €239,511 | +€46,544 | +24.1% |
| Equity | 10/15 | €157,696 | €183,276 | +€25,581 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,344 | €175,924 | +€25,581 | +17.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,484 | €174,064 | +€25,581 | +17.2% |
| Profit (loss) carried forward | 14 | €1,152 | €1,152 | = | 0.0% |
| Amounts payable | 17/49 | €35,271 | €56,234 | +€20,963 | +59.4% |
| Amounts payable after more than one year | 17 | €12,058 | €1,739 | -€10,318 | -85.6% |
| Financial debts | 170/4 | €12,058 | €1,739 | -€10,318 | -85.6% |
| Amounts payable within one year | 42/48 | €22,670 | €53,760 | +€31,090 | +137% |
| Current portion of amounts payable after more than one year | 42 | €10,119 | €10,318 | +€199 | +2.0% |
| Trade debts | 44 | €107 | €55 | -€52 | -48.7% |
| Suppliers | 440/4 | €107 | €55 | -€52 | -48.7% |
| Taxes, remuneration and social security | 45 | €12,444 | €15,337 | +€2,892 | +23.2% |
| Taxes | 450/3 | €12,444 | €15,337 | +€2,892 | +23.2% |
| Other amounts payable | 47/48 | - | €28,050 | +€28,050 | |
| Accrued charges and deferred income | 492/3 | €544 | €735 | +€192 | +35.2% |
| Non-recurring operating income | 76A | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,902 | €18,371 | -€532 | -2.8% |
| Other operating charges | 640/8 | €893 | €1,149 | +€256 | +28.7% |
| Gross operating margin | 9900 | €26,493 | €124,420 | +€97,927 | +370% |
| Operating profit (loss) | 9901 | €6,697 | €104,900 | +€98,203 | +1,466% |
| Financial income | 75/76B | €238 | €2,380 | +€2,143 | +902% |
| Recurring financial income | 75 | €238 | €2,380 | +€2,143 | +902% |
| Financial charges | 65/66B | €1,363 | €23,309 | +€21,947 | +1,611% |
| Recurring financial charges | 65 | €1,363 | €928 | -€435 | -31.9% |
| Non-recurring financial charges | 66B | - | €22,382 | +€22,382 | |
| Profit (loss) for the period before taxes | 9903 | €5,572 | €83,971 | +€78,399 | +1,407% |
| Income taxes | 67/77 | €2,544 | €28,391 | +€25,846 | +1,016% |
| Profit (loss) for the period | 9904 | €3,028 | €55,581 | +€52,553 | +1,736% |
| Profit (loss) for the period to be appropriated | 9905 | €3,028 | €55,581 | +€52,553 | +1,736% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.