Brouwerij Claes: 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 Claes
Largest movements
- Receivables within one year +€26,675
up €26,675 (+65.8%), from €40,518 to €67,193
of which Trade receivables: +€17,635
- Cash +€17,895
up €17,895 (+6.6%), from €269,254 to €287,149
mainly Net result for the year (+€30,841) and Depreciation (+€6,082)
- Tangible fixed assets -€6,082
down €6,082 (-80.7%), from €7,536 to €1,454
of which Other tangible fixed assets: -€5,296
- Reserves +€30,841
up €30,841 (+20.2%), from €152,965 to €183,806
of which Distributable reserves: +€30,841
- Tax, wage and social debts +€3,981
up €3,981 (+4.7%), from €84,525 to €88,506
- Gross operating margin -€257,065
down €257,065 (-82.4%), from €311,835 to €54,770
- Taxes -€67,282
down €67,282 (-80.5%), from €83,577 to €16,295
- Write-downs -€5,440
down €5,440 (-100%), from €5,440 to €0
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 | €321,606 | €356,722 | +€35,116 | +10.9% |
| Fixed assets | 21/28 | €7,536 | €1,454 | -€6,082 | -80.7% |
| Tangible fixed assets | 22/27 | €7,536 | €1,454 | -€6,082 | -80.7% |
| Plant, machinery and equipment | 23 | €1,933 | €1,273 | -€660 | -34.2% |
| Furniture and vehicles | 24 | €307 | €181 | -€126 | -40.9% |
| Other tangible fixed assets | 26 | €5,296 | €0 | -€5,296 | -100% |
| Current assets | 29/58 | €314,071 | €355,268 | +€41,198 | +13.1% |
| Stocks and contracts in progress | 3 | €3,399 | €0 | -€3,399 | -100% |
| Stocks | 30/36 | €3,399 | €0 | -€3,399 | -100% |
| Amounts receivable within one year | 40/41 | €40,518 | €67,193 | +€26,675 | +65.8% |
| Trade receivables | 40 | €36,750 | €54,385 | +€17,635 | +48.0% |
| Other amounts receivable | 41 | €3,769 | €12,808 | +€9,039 | +240% |
| Cash at bank and in hand | 54/58 | €269,254 | €287,149 | +€17,895 | +6.6% |
| Deferred charges and accrued income | 490/1 | €899 | €926 | +€27 | +3.0% |
| Total equity and liabilities | 10/49 | €321,606 | €356,722 | +€35,116 | +10.9% |
| Equity | 10/15 | €202,965 | €233,806 | +€30,841 | +15.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €152,965 | €183,806 | +€30,841 | +20.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €147,965 | €178,806 | +€30,841 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €118,641 | €122,916 | +€4,275 | +3.6% |
| Amounts payable within one year | 42/48 | €118,641 | €122,916 | +€4,275 | +3.6% |
| Trade debts | 44 | €22,517 | €23,918 | +€1,401 | +6.2% |
| Suppliers | 440/4 | €22,517 | €23,918 | +€1,401 | +6.2% |
| Taxes, remuneration and social security | 45 | €84,525 | €88,506 | +€3,981 | +4.7% |
| Taxes | 450/3 | €84,525 | €88,506 | +€3,981 | +4.7% |
| Other amounts payable | 47/48 | €11,599 | €10,492 | -€1,107 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,082 | -€491 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,440 | €0 | -€5,440 | -100% |
| Other operating charges | 640/8 | €1,548 | €1,215 | -€333 | -21.5% |
| Non-recurring operating charges | 66A | €47,534 | €0 | -€47,534 | -100% |
| Gross operating margin | 9900 | €311,835 | €54,770 | -€257,065 | -82.4% |
| Operating profit (loss) | 9901 | €250,741 | €47,473 | -€203,267 | -81.1% |
| Financial income | 75/76B | €16 | €12 | -€3 | -21.8% |
| Recurring financial income | 75 | €16 | €12 | -€3 | -21.8% |
| Financial charges | 65/66B | €816 | €349 | -€467 | -57.2% |
| Recurring financial charges | 65 | €816 | €349 | -€467 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €249,940 | €47,136 | -€202,804 | -81.1% |
| Income taxes | 67/77 | €83,577 | €16,295 | -€67,282 | -80.5% |
| Profit (loss) for the period | 9904 | €166,363 | €30,841 | -€135,522 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €166,363 | €30,841 | -€135,522 | -81.5% |
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 16 October 2026 via checked.be.