Brouwerij Damberd: 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 Damberd
Largest movements
- Cash +€754,063
up €754,063 (+315%), from €239,667 to €993,730
mainly Net result for the year (+€583,660) and Current investments (+€128,919)
- Current investments -€128,919
down €128,919 (-6.5%), from €2.0m to €1.9m
- Reserves +€583,660
up €583,660 (+25.4%), from €2.3m to €2.9m
of which Distributable reserves: +€583,660
- Gross operating margin +€293,868
up €293,868 (+55.1%), from €533,166 to €827,034
- Taxes +€95,485
up €95,485 (+53.7%), from €177,807 to €273,292
- Financial income -€11,003
down €11,003 (-19.0%), from €58,019 to €47,016
- Staff costs -€9,709
down €9,709 (-100%), from €9,709 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 | €2,424,582 | €3,026,329 | +€601,747 | +24.8% |
| Fixed assets | 21/28 | €168,600 | €144,815 | -€23,785 | -14.1% |
| Tangible fixed assets | 22/27 | €114,051 | €90,266 | -€23,785 | -20.9% |
| Land and buildings | 22 | €108,751 | €87,478 | -€21,273 | -19.6% |
| Plant, machinery and equipment | 23 | €4,799 | €2,789 | -€2,010 | -41.9% |
| Furniture and vehicles | 24 | €501 | €0 | -€501 | -100% |
| Financial fixed assets | 28 | €54,549 | €54,549 | = | 0.0% |
| Current assets | 29/58 | €2,255,982 | €2,881,514 | +€625,532 | +27.7% |
| Amounts receivable within one year | 40/41 | €389 | €14,095 | +€13,706 | +3,525% |
| Trade receivables | 40 | €297 | €0 | -€297 | -100% |
| Other amounts receivable | 41 | €92 | €14,095 | +€14,003 | +15,250% |
| Current investments | 50/53 | €1,991,745 | €1,862,826 | -€128,919 | -6.5% |
| Cash at bank and in hand | 54/58 | €239,667 | €993,730 | +€754,063 | +315% |
| Deferred charges and accrued income | 490/1 | €24,181 | €10,864 | -€13,318 | -55.1% |
| Total equity and liabilities | 10/49 | €2,424,582 | €3,026,329 | +€601,747 | +24.8% |
| Equity | 10/15 | €2,422,165 | €3,005,825 | +€583,660 | +24.1% |
| Contributions | 10/11 | €65,375 | €65,375 | = | 0.0% |
| Capital | 10 | €65,375 | €65,375 | = | 0.0% |
| Issued capital | 100 | €65,375 | €65,375 | = | 0.0% |
| Revaluation surpluses | 12 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,294,817 | €2,878,476 | +€583,660 | +25.4% |
| Non-distributable reserves | 130/1 | €8,893 | €8,893 | = | 0.0% |
| Legal reserve | 130 | €8,893 | €8,893 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,019 | €21,019 | = | 0.0% |
| Distributable reserves | 133 | €2,264,905 | €2,848,565 | +€583,660 | +25.8% |
| Amounts payable | 17/49 | €2,417 | €20,505 | +€18,087 | +748% |
| Amounts payable within one year | 42/48 | €2,417 | €20,505 | +€18,087 | +748% |
| Trade debts | 44 | €758 | €20,505 | +€19,746 | +2,603% |
| Suppliers | 440/4 | €758 | €20,505 | +€19,746 | +2,603% |
| Taxes, remuneration and social security | 45 | €995 | €0 | -€995 | -100% |
| Taxes | 450/3 | €546 | €0 | -€546 | -100% |
| Remuneration and social security | 454/9 | €448 | €0 | -€448 | -100% |
| Other amounts payable | 47/48 | €664 | €0 | -€664 | -100% |
| Non-recurring operating income | 76A | €628,712 | €945,332 | +€316,620 | +50.4% |
| Remuneration, social security and pensions | 62 | €9,709 | €0 | -€9,709 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,910 | €15,472 | -€4,439 | -22.3% |
| Other operating charges | 640/8 | €722 | €1,388 | +€666 | +92.3% |
| Gross operating margin | 9900 | €533,166 | €827,034 | +€293,868 | +55.1% |
| Operating profit (loss) | 9901 | €502,825 | €810,174 | +€307,350 | +61.1% |
| Financial income | 75/76B | €58,019 | €47,016 | -€11,003 | -19.0% |
| Recurring financial income | 75 | €58,019 | €47,016 | -€11,003 | -19.0% |
| Financial charges | 65/66B | €428 | €238 | -€190 | -44.3% |
| Recurring financial charges | 65 | €428 | €238 | -€190 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €560,416 | €856,952 | +€296,536 | +52.9% |
| Income taxes | 67/77 | €177,807 | €273,292 | +€95,485 | +53.7% |
| Profit (loss) for the period | 9904 | €382,610 | €583,660 | +€201,050 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €382,610 | €583,660 | +€201,050 | +52.5% |
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 13 October 2026 via checked.be.