BROUWERIJ CORSENDONK: what changed
What changed
BROUWERIJ CORSENDONK
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
-€152,597
2023 · €5,259-€157,856
Equity
€1.0m
2023 · €1.2m-€152,597
Cash
€3,526
2023 · €144,541-€141,015
Balance sheet total
€5.7m
2023 · €6.5m-€885,170
Largest movements
Assets
- Receivables within one year -€518,113
down €518,113 (-12.7%), from €4.1m to €3.6m
of which Other amounts receivable: -€263,619
- Cash -€141,015
down €141,015 (-97.6%), from €144,541 to €3,526
mainly Investment in fixed assets (net) (-€598,509) and Debts after one year (-€388,447)
- Tangible fixed assets -€130,570
down €130,570 (-7.6%), from €1.7m to €1.6m
- Intangible fixed assets -€95,471
down €95,471 (-16.4%), from €581,313 to €485,842
Equity and liabilities
- Debts after one year -€388,447
down €388,447 (-52.0%), from €746,566 to €358,120
- Other debts -€300,942
down €300,942 (-19.8%), from €1.5m to €1.2m
- Current portion of long-term debt -€144,143
down €144,143 (-19.3%), from €745,760 to €601,617
- Profit (loss) carried forward -€110,108
down €110,108 (-43.1%), from €255,696 to €145,588
Income statement
- Other operating income -€293,195
down €293,195 (-66.5%), from €441,095 to €147,899
- Turnover +€208,068
up €208,068 (+5.6%), from €3.7m to €3.9m
- Goods and materials +€174,690
up €174,690 (+7.3%), from €2.4m to €2.6m
- Services and other goods -€69,744
down €69,744 (-16.1%), from €431,873 to €362,130
- Depreciation -€52,237
down €52,237 (-6.0%), from €876,787 to €824,550
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€5,259
Turnover
+€208,068
Other operating income
-€293,195
Goods and materials
-€174,690
Services and other goods
+€69,744
Staff costs
+€27,852
Depreciation
+€52,237
Other operating charges
+€1,935
Other operating items
-€3,779
Financial income
-€275
Financial charges
-€51,818
Taxes
+€18,409
Deferred taxes and other
-€12,342
Result 2024
-€152,597
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€990,084
Investment
-€598,509
Financing
-€532,590
Cash 2023
€144,541
From operations (derived)
+€990,084
Net result for the year
-€152,597
Depreciation
+€824,550
Receivables within one year
+€518,113
Provisions
-€14,163
Trade debts
+€39,188
Tax, wage and social debts
+€61,490
Other debts
-€300,942
Accrued charges and deferred income
+€14,445
Investment (derived)
-€598,509
Investment in fixed assets (net)
-€598,509
Financing
-€532,590
Debts after one year
-€388,447
Current portion of long-term debt
-€144,143
Cash 2024
€3,526
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,544,159 | €5,658,990 | -€885,170 | -13.5% |
| Fixed assets | 21/28 | €2,309,278 | €2,083,237 | -€226,041 | -9.8% |
| Intangible fixed assets | 21 | €581,313 | €485,842 | -€95,471 | -16.4% |
| Tangible fixed assets | 22/27 | €1,727,964 | €1,597,394 | -€130,570 | -7.6% |
| Plant, machinery and equipment | 23 | €1,727,964 | €1,597,394 | -€130,570 | -7.6% |
| Current assets | 29/58 | €4,234,882 | €3,575,753 | -€659,128 | -15.6% |
| Amounts receivable within one year | 40/41 | €4,090,341 | €3,572,228 | -€518,113 | -12.7% |
| Trade receivables | 40 | €871,662 | €617,168 | -€254,494 | -29.2% |
| Other amounts receivable | 41 | €3,218,679 | €2,955,060 | -€263,619 | -8.2% |
| Cash at bank and in hand | 54/58 | €144,541 | €3,526 | -€141,015 | -97.6% |
| Total equity and liabilities | 10/49 | €6,544,159 | €5,658,990 | -€885,170 | -13.5% |
| Equity | 10/15 | €1,156,385 | €1,003,788 | -€152,597 | -13.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €838,689 | €796,200 | -€42,489 | -5.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,489 | - | -€42,489 | |
| Distributable reserves | 133 | €790,000 | €790,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,696 | €145,588 | -€110,108 | -43.1% |
| Provisions and deferred taxes | 16 | €14,163 | - | -€14,163 | |
| Deferred taxes | 168 | €14,163 | - | -€14,163 | |
| Amounts payable | 17/49 | €5,373,611 | €4,655,202 | -€718,409 | -13.4% |
| Amounts payable after more than one year | 17 | €746,566 | €358,120 | -€388,447 | -52.0% |
| Financial debts | 170/4 | €746,566 | €358,120 | -€388,447 | -52.0% |
| Credit institutions | 173 | €527,816 | €270,620 | -€257,197 | -48.7% |
| Other loans | 174 | €218,750 | €87,500 | -€131,250 | -60.0% |
| Amounts payable within one year | 42/48 | €4,569,129 | €4,224,721 | -€344,408 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €745,760 | €601,617 | -€144,143 | -19.3% |
| Trade debts | 44 | €2,159,589 | €2,198,776 | +€39,188 | +1.8% |
| Suppliers | 440/4 | €2,159,589 | €2,198,776 | +€39,188 | +1.8% |
| Taxes, remuneration and social security | 45 | €145,718 | €207,208 | +€61,490 | +42.2% |
| Taxes | 450/3 | €63,820 | €146,936 | +€83,116 | +130% |
| Remuneration and social security | 454/9 | €81,897 | €60,272 | -€21,626 | -26.4% |
| Other amounts payable | 47/48 | €1,518,063 | €1,217,120 | -€300,942 | -19.8% |
| Accrued charges and deferred income | 492/3 | €57,916 | €72,361 | +€14,445 | +24.9% |
| Operating income | 70/76A | €4,140,420 | €4,051,514 | -€88,906 | -2.1% |
| Turnover | 70 | €3,695,547 | €3,903,615 | +€208,068 | +5.6% |
| Other operating income | 74 | €441,095 | €147,899 | -€293,195 | -66.5% |
| Non-recurring operating income | 76A | €3,779 | - | -€3,779 | |
| Operating charges | 60/66A | €4,098,324 | €4,121,247 | +€22,923 | +0.6% |
| Goods for resale, raw materials and consumables | 60 | €2,407,827 | €2,582,517 | +€174,690 | +7.3% |
| Purchases | 600/8 | €2,407,827 | €2,582,517 | +€174,690 | +7.3% |
| Services and other goods | 61 | €431,873 | €362,130 | -€69,744 | -16.1% |
| Remuneration, social security and pensions | 62 | €378,164 | €350,312 | -€27,852 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €876,787 | €824,550 | -€52,237 | -6.0% |
| Other operating charges | 640/8 | €3,673 | €1,738 | -€1,935 | -52.7% |
| Operating profit (loss) | 9901 | €42,096 | -€69,733 | -€111,829 | |
| Financial income | 75/76B | €867 | €593 | -€275 | -31.7% |
| Recurring financial income | 75 | €867 | €593 | -€275 | -31.7% |
| Other financial income | 752/9 | €867 | €593 | -€275 | -31.7% |
| Financial charges | 65/66B | €42,989 | €94,807 | +€51,818 | +121% |
| Recurring financial charges | 65 | €42,989 | €94,807 | +€51,818 | +121% |
| Debt charges | 650 | €39,672 | €49,392 | +€9,720 | +24.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €43,664 | +€43,664 | |
| Other financial charges | 652/9 | €3,317 | €1,751 | -€1,566 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€25 | -€163,947 | -€163,922 | -657,003% |
| Transfer from deferred taxes | 780 | €26,505 | €14,163 | -€12,342 | -46.6% |
| Income taxes | 67/77 | €21,222 | €2,813 | -€18,409 | -86.7% |
| Taxes | 670/3 | €21,222 | €2,813 | -€18,409 | -86.7% |
| Profit (loss) for the period | 9904 | €5,259 | -€152,597 | -€157,856 | |
| Transfer from tax-exempt reserves | 789 | €79,516 | €42,489 | -€37,026 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,774 | -€110,108 | -€194,882 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.