BROUWERIJ CHARLIER: 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 CHARLIER
Largest movements
- Tangible fixed assets -€25,481
down €25,481 (-3.5%), from €721,384 to €695,902
- Debts after one year -€42,641
down €42,641 (-6.7%), from €636,568 to €593,926
- Profit (loss) carried forward +€12,544
up €12,544 (+52.5%), from -€23,896 to -€11,352
- Gross operating margin +€1,798
up €1,798 (+3.8%), from €47,045 to €48,844
- Financial charges -€529
down €529 (-6.2%), from €8,518 to €7,989
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 | €734,661 | €706,809 | -€27,852 | -3.8% |
| Fixed assets | 21/28 | €722,060 | €696,579 | -€25,481 | -3.5% |
| Tangible fixed assets | 22/27 | €721,384 | €695,902 | -€25,481 | -3.5% |
| Land and buildings | 22 | €721,384 | €695,902 | -€25,481 | -3.5% |
| Financial fixed assets | 28 | €677 | €677 | = | 0.0% |
| Current assets | 29/58 | €12,600 | €10,230 | -€2,371 | -18.8% |
| Amounts receivable within one year | 40/41 | €1,727 | €4,727 | +€3,000 | +174% |
| Trade receivables | 40 | €765 | €2,227 | +€1,462 | +191% |
| Other amounts receivable | 41 | €962 | €2,500 | +€1,538 | +160% |
| Cash at bank and in hand | 54/58 | €10,511 | €5,141 | -€5,371 | -51.1% |
| Deferred charges and accrued income | 490/1 | €362 | €362 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €734,661 | €706,809 | -€27,852 | -3.8% |
| Equity | 10/15 | €26,104 | €38,648 | +€12,544 | +48.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,896 | -€11,352 | +€12,544 | +52.5% |
| Amounts payable | 17/49 | €708,556 | €668,161 | -€40,396 | -5.7% |
| Amounts payable after more than one year | 17 | €636,568 | €593,926 | -€42,641 | -6.7% |
| Financial debts | 170/4 | €636,568 | €593,926 | -€42,641 | -6.7% |
| Amounts payable within one year | 42/48 | €71,989 | €74,234 | +€2,246 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €42,267 | €42,641 | +€374 | +0.9% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €713 | €1,211 | +€498 | +70.0% |
| Taxes | 450/3 | €713 | €1,211 | +€498 | +70.0% |
| Other amounts payable | 47/48 | €29,009 | €30,382 | +€1,373 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,481 | €25,481 | = | 0.0% |
| Other operating charges | 640/8 | €2,743 | €2,830 | +€86 | +3.1% |
| Non-recurring operating charges | 66A | €1,694 | €0 | -€1,694 | -100% |
| Gross operating margin | 9900 | €47,045 | €48,844 | +€1,798 | +3.8% |
| Operating profit (loss) | 9901 | €17,127 | €20,533 | +€3,406 | +19.9% |
| Financial charges | 65/66B | €8,518 | €7,989 | -€529 | -6.2% |
| Recurring financial charges | 65 | €8,518 | €7,989 | -€529 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €8,609 | €12,544 | +€3,935 | +45.7% |
| Profit (loss) for the period | 9904 | €8,609 | €12,544 | +€3,935 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,609 | €12,544 | +€3,935 | +45.7% |
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 18 October 2026 via checked.be.