BROUWERIJ DE BIE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BROUWERIJ DE BIE
Largest movements
- Tangible fixed assets -€181,300
down €181,300 (-18.0%), from €1.0m to €828,547
of which Land and buildings: -€169,654
- Cash -€44,019
down €44,019 (-48.7%), from €90,472 to €46,453
mainly Net result for the year (-€123,408) and Trade debts (-€61,932)
- Deferred charges and accrued income +€18,992
up €18,992 (+4,147%), from €458 to €19,450
- Profit (loss) carried forward -€99,428
down €99,428 (-34.2%), from -€290,509 to -€389,938
- Trade debts -€61,932
down €61,932 (-38.6%), from €160,371 to €98,439
- Revaluation surpluses -€42,857
down €42,857 (-14.3%), from €300,000 to €257,143
- Reserves +€18,877
up €18,877 (+11.5%), from €163,998 to €182,875
of which Distributable reserves: +€42,857
- Depreciation +€22,638
up €22,638 (+14.4%), from €157,663 to €180,300
- Gross operating margin -€6,107
down €6,107 (-11.6%), from €52,751 to €46,644
- Financial income -€3,899
down €3,899 (-46.7%), from €8,342 to €4,443
- Other operating charges -€588
down €588 (-25.5%), from €2,304 to €1,716
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 | €1,631,872 | €1,454,290 | -€177,582 | -10.9% |
| Fixed assets | 21/28 | €1,094,339 | €911,751 | -€182,588 | -16.7% |
| Tangible fixed assets | 22/27 | €1,009,848 | €828,547 | -€181,300 | -18.0% |
| Land and buildings | 22 | €991,326 | €821,672 | -€169,654 | -17.1% |
| Plant, machinery and equipment | 23 | €10,146 | €0 | -€10,146 | -100% |
| Furniture and vehicles | 24 | €8,375 | €6,875 | -€1,500 | -17.9% |
| Financial fixed assets | 28 | €84,491 | €83,204 | -€1,287 | -1.5% |
| Current assets | 29/58 | €537,533 | €542,539 | +€5,006 | +0.9% |
| Amounts receivable after more than one year | 29 | €170 | €170 | = | 0.0% |
| Other amounts receivable | 291 | €170 | €170 | = | 0.0% |
| Stocks and contracts in progress | 3 | €43,615 | €59,298 | +€15,683 | +36.0% |
| Stocks | 30/36 | €43,615 | €59,298 | +€15,683 | +36.0% |
| Amounts receivable within one year | 40/41 | €102,819 | €117,168 | +€14,349 | +14.0% |
| Trade receivables | 40 | €68,587 | €86,514 | +€17,927 | +26.1% |
| Other amounts receivable | 41 | €34,232 | €30,654 | -€3,578 | -10.5% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,472 | €46,453 | -€44,019 | -48.7% |
| Deferred charges and accrued income | 490/1 | €458 | €19,450 | +€18,992 | +4,147% |
| Total equity and liabilities | 10/49 | €1,631,872 | €1,454,290 | -€177,582 | -10.9% |
| Equity | 10/15 | €236,489 | €113,081 | -€123,408 | -52.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €300,000 | €257,143 | -€42,857 | -14.3% |
| Reserves | 13 | €163,998 | €182,875 | +€18,877 | +11.5% |
| Non-distributable reserves | 130/1 | €2,385 | €2,385 | = | 0.0% |
| Legal reserve | 130 | €2,385 | €2,385 | = | 0.0% |
| Tax-exempt reserves | 132 | €161,613 | €137,633 | -€23,980 | -14.8% |
| Distributable reserves | 133 | - | €42,857 | +€42,857 | |
| Profit (loss) carried forward | 14 | -€290,509 | -€389,938 | -€99,428 | -34.2% |
| Provisions and deferred taxes | 16 | €53,871 | €45,878 | -€7,993 | -14.8% |
| Deferred taxes | 168 | €53,871 | €45,878 | -€7,993 | -14.8% |
| Amounts payable | 17/49 | €1,341,512 | €1,295,331 | -€46,181 | -3.4% |
| Amounts payable after more than one year | 17 | €1,106,436 | €1,105,299 | -€1,137 | -0.1% |
| Other amounts payable | 178/9 | €1,106,436 | €1,105,299 | -€1,137 | -0.1% |
| Amounts payable within one year | 42/48 | €235,076 | €190,032 | -€45,044 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €4,139 | +€4,139 | |
| Credit institutions | 430/8 | €0 | €4,139 | +€4,139 | |
| Trade debts | 44 | €160,371 | €98,439 | -€61,932 | -38.6% |
| Suppliers | 440/4 | €160,371 | €98,439 | -€61,932 | -38.6% |
| Taxes, remuneration and social security | 45 | €3,427 | €136 | -€3,291 | -96.0% |
| Taxes | 450/3 | €3,427 | €136 | -€3,291 | -96.0% |
| Other amounts payable | 47/48 | €71,279 | €87,319 | +€16,040 | +22.5% |
| Non-recurring operating income | 76A | - | €14,356 | +€14,356 | |
| Remuneration, social security and pensions | 62 | -€34 | €0 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,663 | €180,300 | +€22,638 | +14.4% |
| Other operating charges | 640/8 | €2,304 | €1,716 | -€588 | -25.5% |
| Gross operating margin | 9900 | €52,751 | €46,644 | -€6,107 | -11.6% |
| Operating profit (loss) | 9901 | -€107,182 | -€135,372 | -€28,190 | -26.3% |
| Financial income | 75/76B | €8,342 | €4,443 | -€3,899 | -46.7% |
| Recurring financial income | 75 | €8,342 | €4,443 | -€3,899 | -46.7% |
| Financial charges | 65/66B | €822 | €442 | -€380 | -46.2% |
| Recurring financial charges | 65 | €822 | €442 | -€380 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€99,662 | -€131,371 | -€31,709 | -31.8% |
| Transfer from deferred taxes | 780 | €7,993 | €7,993 | = | 0.0% |
| Income taxes | 67/77 | €120 | €30 | -€90 | -74.7% |
| Profit (loss) for the period | 9904 | -€91,789 | -€123,408 | -€31,619 | -34.4% |
| Transfer from tax-exempt reserves | 789 | €23,980 | €23,980 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,809 | -€99,428 | -€31,619 | -46.6% |
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 1 November 2026 via checked.be.