BROUWERIJ CLOET: what changed
BROUWERIJ CLOET
Largest movements
- Cash +€7,972
up €7,972 (+285%), from €2,799 to €10,771
mainly Debts after one year (+€45,000) and Depreciation (+€4,959)
- Tangible fixed assets -€4,959
down €4,959 (-28.4%), from €17,464 to €12,505
of which Plant, machinery and equipment: -€3,691
- Stocks and contracts -€2,453
down €2,453 (-37.4%), from €6,560 to €4,106
- Receivables within one year -€1,834
down €1,834 (-56.3%), from €3,260 to €1,425
of which Trade receivables: -€1,020
- Debts after one year +€45,000
new in 2025: €45,000
- Other debts -€45,000
down €45,000 (-79.9%), from €56,319 to €11,319
- Profit (loss) carried forward -€1,532
down €1,532 (-2.4%), from -€63,680 to -€65,212
- Tax, wage and social debts +€858
up €858 (+421%), from €204 to €1,062
- Trade debts -€453
down €453 (-29.1%), from €1,560 to €1,107
- Gross operating margin +€2,046
up €2,046 (+108%), from €1,892 to €3,938
- Depreciation -€1,336
down €1,336 (-21.2%), from €6,295 to €4,959
- Other operating charges -€650
down €650 (-51.2%), from €1,269 to €619
- Financial charges -€167
down €167 (-45.6%), from €367 to €200
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,923 | €29,675 | -€1,248 | -4.0% |
| Fixed assets | 21/28 | €17,964 | €13,005 | -€4,959 | -27.6% |
| Tangible fixed assets | 22/27 | €17,464 | €12,505 | -€4,959 | -28.4% |
| Plant, machinery and equipment | 23 | €11,051 | €7,360 | -€3,691 | -33.4% |
| Other tangible fixed assets | 26 | €6,413 | €5,145 | -€1,268 | -19.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €12,959 | €16,670 | +€3,711 | +28.6% |
| Stocks and contracts in progress | 3 | €6,560 | €4,106 | -€2,453 | -37.4% |
| Stocks | 30/36 | €6,560 | €4,106 | -€2,453 | -37.4% |
| Amounts receivable within one year | 40/41 | €3,260 | €1,425 | -€1,834 | -56.3% |
| Trade receivables | 40 | €2,416 | €1,396 | -€1,020 | -42.2% |
| Other amounts receivable | 41 | €843 | €29 | -€814 | -96.5% |
| Cash at bank and in hand | 54/58 | €2,799 | €10,771 | +€7,972 | +285% |
| Deferred charges and accrued income | 490/1 | €341 | €367 | +€26 | +7.7% |
| Total equity and liabilities | 10/49 | €30,923 | €29,675 | -€1,248 | -4.0% |
| Equity | 10/15 | -€27,556 | -€29,212 | -€1,656 | -6.0% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €124 | €0 | -€124 | -100% |
| Distributable reserves | 133 | €124 | €0 | -€124 | -100% |
| Profit (loss) carried forward | 14 | -€63,680 | -€65,212 | -€1,532 | -2.4% |
| Amounts payable | 17/49 | €58,479 | €58,887 | +€408 | +0.7% |
| Amounts payable after more than one year | 17 | - | €45,000 | +€45,000 | |
| Financial debts | 170/4 | - | €45,000 | +€45,000 | |
| Amounts payable within one year | 42/48 | €58,083 | €13,488 | -€44,595 | -76.8% |
| Trade debts | 44 | €1,560 | €1,107 | -€453 | -29.1% |
| Suppliers | 440/4 | €1,560 | €1,107 | -€453 | -29.1% |
| Taxes, remuneration and social security | 45 | €204 | €1,062 | +€858 | +421% |
| Taxes | 450/3 | €204 | €1,062 | +€858 | +421% |
| Other amounts payable | 47/48 | €56,319 | €11,319 | -€45,000 | -79.9% |
| Accrued charges and deferred income | 492/3 | €396 | €400 | +€4 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,295 | €4,959 | -€1,336 | -21.2% |
| Other operating charges | 640/8 | €1,269 | €619 | -€650 | -51.2% |
| Gross operating margin | 9900 | €1,892 | €3,938 | +€2,046 | +108% |
| Operating profit (loss) | 9901 | -€5,672 | -€1,640 | +€4,032 | +71.1% |
| Financial income | 75/76B | €179 | €183 | +€4 | +2.1% |
| Recurring financial income | 75 | €179 | €183 | +€4 | +2.1% |
| Financial charges | 65/66B | €367 | €200 | -€167 | -45.6% |
| Recurring financial charges | 65 | €367 | €200 | -€167 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,859 | -€1,656 | +€4,203 | +71.7% |
| Profit (loss) for the period | 9904 | -€5,859 | -€1,656 | +€4,203 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,859 | -€1,656 | +€4,203 | +71.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.