BROUWERIJ B.: 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 B.
Largest movements
- Cash +€15,395
up €15,395 (+77.5%), from €19,872 to €35,267
mainly Receivables within one year (+€5,939) and Net result for the year (+€4,145)
- Receivables within one year -€5,939
down €5,939 (-71.9%), from €8,255 to €2,316
of which Trade receivables: -€3,129
- Stocks and contracts -€4,064
down €4,064 (-26.1%), from €15,555 to €11,491
- Tangible fixed assets -€3,212
down €3,212 (-27.7%), from €11,588 to €8,375
of which Plant, machinery and equipment: -€2,731
- Profit (loss) carried forward +€4,145
up €4,145 (+58.2%), from -€7,116 to -€2,971
- Trade debts -€2,669
down €2,669 (-60.4%), from €4,420 to €1,751
- Tax, wage and social debts +€723
up €723 (+35.7%), from €2,025 to €2,748
- Gross operating margin -€4,690
down €4,690 (-31.9%), from €14,699 to €10,008
- Taxes +€1,099
new in 2025: €1,099
- Staff costs +€305
up €305, from €0 to €305
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 | €57,155 | €59,352 | +€2,197 | +3.8% |
| Fixed assets | 21/28 | €11,588 | €8,375 | -€3,212 | -27.7% |
| Tangible fixed assets | 22/27 | €11,588 | €8,375 | -€3,212 | -27.7% |
| Plant, machinery and equipment | 23 | €9,893 | €7,161 | -€2,731 | -27.6% |
| Furniture and vehicles | 24 | €1,695 | €1,214 | -€481 | -28.4% |
| Current assets | 29/58 | €45,568 | €50,977 | +€5,409 | +11.9% |
| Stocks and contracts in progress | 3 | €15,555 | €11,491 | -€4,064 | -26.1% |
| Stocks | 30/36 | €15,555 | €11,491 | -€4,064 | -26.1% |
| Amounts receivable within one year | 40/41 | €8,255 | €2,316 | -€5,939 | -71.9% |
| Trade receivables | 40 | €4,134 | €1,006 | -€3,129 | -75.7% |
| Other amounts receivable | 41 | €4,121 | €1,310 | -€2,810 | -68.2% |
| Cash at bank and in hand | 54/58 | €19,872 | €35,267 | +€15,395 | +77.5% |
| Deferred charges and accrued income | 490/1 | €1,885 | €1,903 | +€17 | +0.9% |
| Total equity and liabilities | 10/49 | €57,155 | €59,352 | +€2,197 | +3.8% |
| Equity | 10/15 | €11,484 | €15,629 | +€4,145 | +36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,116 | -€2,971 | +€4,145 | +58.2% |
| Amounts payable | 17/49 | €45,671 | €43,724 | -€1,947 | -4.3% |
| Amounts payable after more than one year | 17 | €36,500 | €36,500 | = | 0.0% |
| Financial debts | 170/4 | €36,500 | €36,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,171 | €7,224 | -€1,947 | -21.2% |
| Trade debts | 44 | €4,420 | €1,751 | -€2,669 | -60.4% |
| Suppliers | 440/4 | €4,420 | €1,751 | -€2,669 | -60.4% |
| Taxes, remuneration and social security | 45 | €2,025 | €2,748 | +€723 | +35.7% |
| Taxes | 450/3 | €2,025 | €2,748 | +€723 | +35.7% |
| Other amounts payable | 47/48 | €2,726 | €2,725 | -€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | €305 | +€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €3,212 | -€29 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €969 | €939 | -€30 | -3.1% |
| Gross operating margin | 9900 | €14,699 | €10,008 | -€4,690 | -31.9% |
| Operating profit (loss) | 9901 | €10,488 | €5,553 | -€4,936 | -47.1% |
| Financial income | 75/76B | €71 | €0 | -€71 | -99.9% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -99.9% |
| Financial charges | 65/66B | €238 | €310 | +€72 | +30.3% |
| Recurring financial charges | 65 | €238 | €310 | +€72 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €10,322 | €5,243 | -€5,079 | -49.2% |
| Income taxes | 67/77 | - | €1,099 | +€1,099 | |
| Profit (loss) for the period | 9904 | €10,322 | €4,145 | -€6,177 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,322 | €4,145 | -€6,177 | -59.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.