BROUWERIJ BARAK: 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 BARAK
Largest movements
- Stocks and contracts +€15,782
up €15,782 (+131%), from €12,024 to €27,806
- Cash -€8,344
down €8,344 (-49.2%), from €16,976 to €8,632
mainly Stocks and contracts (-€15,782) and Trade debts (-€9,110)
- Tangible fixed assets -€2,596
down €2,596 (-18.9%), from €13,709 to €11,114
of which Plant, machinery and equipment: -€2,541
- Receivables within one year -€1,577
down €1,577 (-65.9%), from €2,392 to €816
- Trade debts -€9,110
down €9,110 (-74.1%), from €12,289 to €3,179
- Other debts +€7,515
up €7,515 (+270%), from €2,785 to €10,300
- Profit (loss) carried forward +€3,025
up €3,025 (+48.4%), from €6,253 to €9,278
- Tax, wage and social debts +€1,842
up €1,842 (+87.2%), from €2,113 to €3,955
- Gross operating margin -€4,251
down €4,251 (-35.4%), from €12,006 to €7,755
- Taxes -€454
down €454 (-28.8%), from €1,576 to €1,122
- Other operating charges +€135
up €135 (+19.0%), from €711 to €846
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 | €45,940 | €49,213 | +€3,273 | +7.1% |
| Fixed assets | 21/28 | €14,259 | €11,664 | -€2,596 | -18.2% |
| Tangible fixed assets | 22/27 | €13,709 | €11,114 | -€2,596 | -18.9% |
| Plant, machinery and equipment | 23 | €13,497 | €10,956 | -€2,541 | -18.8% |
| Furniture and vehicles | 24 | €212 | €157 | -€55 | -25.9% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €31,681 | €37,549 | +€5,868 | +18.5% |
| Stocks and contracts in progress | 3 | €12,024 | €27,806 | +€15,782 | +131% |
| Stocks | 30/36 | €12,024 | €27,806 | +€15,782 | +131% |
| Amounts receivable within one year | 40/41 | €2,392 | €816 | -€1,577 | -65.9% |
| Trade receivables | 40 | €2,392 | €816 | -€1,577 | -65.9% |
| Cash at bank and in hand | 54/58 | €16,976 | €8,632 | -€8,344 | -49.2% |
| Deferred charges and accrued income | 490/1 | €288 | €295 | +€8 | +2.6% |
| Total equity and liabilities | 10/49 | €45,940 | €49,213 | +€3,273 | +7.1% |
| Equity | 10/15 | €28,753 | €31,778 | +€3,025 | +10.5% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,253 | €9,278 | +€3,025 | +48.4% |
| Amounts payable | 17/49 | €17,187 | €17,434 | +€248 | +1.4% |
| Amounts payable within one year | 42/48 | €17,187 | €17,434 | +€248 | +1.4% |
| Trade debts | 44 | €12,289 | €3,179 | -€9,110 | -74.1% |
| Suppliers | 440/4 | €12,289 | €3,179 | -€9,110 | -74.1% |
| Taxes, remuneration and social security | 45 | €2,113 | €3,955 | +€1,842 | +87.2% |
| Taxes | 450/3 | €2,113 | €3,955 | +€1,842 | +87.2% |
| Other amounts payable | 47/48 | €2,785 | €10,300 | +€7,515 | +270% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,596 | €2,596 | = | 0.0% |
| Other operating charges | 640/8 | €711 | €846 | +€135 | +19.0% |
| Gross operating margin | 9900 | €12,006 | €7,755 | -€4,251 | -35.4% |
| Operating profit (loss) | 9901 | €8,699 | €4,314 | -€4,386 | -50.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €150 | €167 | +€16 | +10.9% |
| Recurring financial charges | 65 | €150 | €167 | +€16 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €8,549 | €4,147 | -€4,402 | -51.5% |
| Income taxes | 67/77 | €1,576 | €1,122 | -€454 | -28.8% |
| Profit (loss) for the period | 9904 | €6,974 | €3,025 | -€3,948 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,974 | €3,025 | -€3,948 | -56.6% |
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 24 October 2026 via checked.be.