BROUWERIJ ANGERIK: 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 ANGERIK
Largest movements
- Tangible fixed assets -€5,233
down €5,233 (-10.1%), from €51,701 to €46,468
of which Plant, machinery and equipment: -€5,138
- Stocks and contracts -€4,949
down €4,949 (-20.8%), from €23,820 to €18,871
- Receivables within one year -€1,001
down €1,001 (-40.7%), from €2,457 to €1,456
- Profit (loss) carried forward -€29,201
down €29,201 (-26.1%), from -€111,901 to -€141,102
- Other debts +€14,934
up €14,934 (+10.8%), from €138,248 to €153,182
- Trade debts +€3,770
up €3,770 (+39.8%), from €9,471 to €13,241
- Gross operating margin -€6,379
down €6,379 (-62.4%), from -€10,229 to -€16,608
- Depreciation +€1,588
up €1,588 (+24.6%), from €6,447 to €8,035
- Other operating charges +€535
up €535 (+15.7%), from €3,413 to €3,948
- Financial charges +€357
up €357 (+139%), from €257 to €614
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 | €80,905 | €70,062 | -€10,844 | -13.4% |
| Fixed assets | 21/28 | €53,708 | €48,343 | -€5,365 | -10.0% |
| Tangible fixed assets | 22/27 | €51,701 | €46,468 | -€5,233 | -10.1% |
| Plant, machinery and equipment | 23 | €51,551 | €46,413 | -€5,138 | -10.0% |
| Furniture and vehicles | 24 | €151 | €55 | -€95 | -63.4% |
| Financial fixed assets | 28 | €2,007 | €1,875 | -€132 | -6.6% |
| Current assets | 29/58 | €27,197 | €21,718 | -€5,479 | -20.1% |
| Stocks and contracts in progress | 3 | €23,820 | €18,871 | -€4,949 | -20.8% |
| Stocks | 30/36 | €23,820 | €18,871 | -€4,949 | -20.8% |
| Amounts receivable within one year | 40/41 | €2,457 | €1,456 | -€1,001 | -40.7% |
| Trade receivables | 40 | €2,457 | €1,456 | -€1,001 | -40.7% |
| Cash at bank and in hand | 54/58 | €87 | €675 | +€588 | +679% |
| Deferred charges and accrued income | 490/1 | €833 | €717 | -€116 | -14.0% |
| Total equity and liabilities | 10/49 | €80,905 | €70,062 | -€10,844 | -13.4% |
| Equity | 10/15 | -€93,309 | -€122,510 | -€29,201 | -31.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,901 | -€141,102 | -€29,201 | -26.1% |
| Amounts payable | 17/49 | €174,214 | €192,572 | +€18,357 | +10.5% |
| Amounts payable within one year | 42/48 | €174,214 | €192,572 | +€18,357 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €25,620 | €25,000 | -€620 | -2.4% |
| Trade debts | 44 | €9,471 | €13,241 | +€3,770 | +39.8% |
| Suppliers | 440/4 | €9,471 | €13,241 | +€3,770 | +39.8% |
| Taxes, remuneration and social security | 45 | €876 | €1,148 | +€272 | +31.1% |
| Taxes | 450/3 | €876 | €1,148 | +€272 | +31.1% |
| Other amounts payable | 47/48 | €138,248 | €153,182 | +€14,934 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,447 | €8,035 | +€1,588 | +24.6% |
| Other operating charges | 640/8 | €3,413 | €3,948 | +€535 | +15.7% |
| Gross operating margin | 9900 | -€10,229 | -€16,608 | -€6,379 | -62.4% |
| Operating profit (loss) | 9901 | -€20,088 | -€28,591 | -€8,503 | -42.3% |
| Financial income | 75/76B | €32 | €4 | -€28 | -86.3% |
| Recurring financial income | 75 | €32 | €4 | -€28 | -86.3% |
| Financial charges | 65/66B | €257 | €614 | +€357 | +139% |
| Recurring financial charges | 65 | €257 | €614 | +€357 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€20,313 | -€29,201 | -€8,888 | -43.8% |
| Profit (loss) for the period | 9904 | -€20,313 | -€29,201 | -€8,888 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,313 | -€29,201 | -€8,888 | -43.8% |
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 26 October 2026 via checked.be.