Brouwerij De Hoop: 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 De Hoop
Largest movements
- Receivables within one year +€361,943
up €361,943 (+12.1%), from €3.0m to €3.4m
of which Trade receivables: +€185,252
- Current investments +€300,000
up €300,000 (+8.1%), from €3.7m to €4.0m
- Cash -€181,545
down €181,545 (-56.3%), from €322,261 to €140,716
mainly Receivables within one year (-€361,943) and Current investments (-€300,000)
- Reserves +€411,138
up €411,138 (+7.3%), from €5.6m to €6.0m
of which Distributable reserves: +€419,535
- Debts after one year -€167,245
down €167,245 (-12.7%), from €1.3m to €1.2m
of which Financial debts: -€167,245
- Trade debts +€136,735
up €136,735 (+255%), from €53,672 to €190,407
- Gross operating margin +€63,225
up €63,225 (+7.3%), from €861,281 to €924,506
- Other operating charges +€48,865
up €48,865 (+38.7%), from €126,391 to €175,255
- Financial charges -€28,298
down €28,298 (-24.5%), from €115,686 to €87,388
- Financial income -€20,003
down €20,003 (-20.3%), from €98,333 to €78,331
- Write-downs +€14,503
up €14,503, from -€4,562 to €9,940
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 | €9,487,058 | €9,878,451 | +€391,393 | +4.1% |
| Fixed assets | 21/28 | €2,446,999 | €2,382,881 | -€64,118 | -2.6% |
| Intangible fixed assets | 21 | €6,305 | €29,346 | +€23,041 | +365% |
| Tangible fixed assets | 22/27 | €2,426,848 | €2,345,336 | -€81,511 | -3.4% |
| Land and buildings | 22 | €2,426,848 | €2,345,336 | -€81,511 | -3.4% |
| Financial fixed assets | 28 | €13,847 | €8,199 | -€5,648 | -40.8% |
| Current assets | 29/58 | €7,040,059 | €7,495,570 | +€455,511 | +6.5% |
| Amounts receivable within one year | 40/41 | €2,992,910 | €3,354,854 | +€361,943 | +12.1% |
| Trade receivables | 40 | €1,024,810 | €1,210,062 | +€185,252 | +18.1% |
| Other amounts receivable | 41 | €1,968,100 | €2,144,791 | +€176,691 | +9.0% |
| Current investments | 50/53 | €3,700,000 | €4,000,000 | +€300,000 | +8.1% |
| Cash at bank and in hand | 54/58 | €322,261 | €140,716 | -€181,545 | -56.3% |
| Deferred charges and accrued income | 490/1 | €24,888 | €0 | -€24,888 | -100% |
| Total equity and liabilities | 10/49 | €9,487,058 | €9,878,451 | +€391,393 | +4.1% |
| Equity | 10/15 | €7,283,251 | €7,694,389 | +€411,138 | +5.6% |
| Contributions | 10/11 | €1,652,893 | €1,652,893 | = | 0.0% |
| Reserves | 13 | €5,630,357 | €6,041,495 | +€411,138 | +7.3% |
| Tax-exempt reserves | 132 | €1,502,957 | €1,494,560 | -€8,397 | -0.6% |
| Distributable reserves | 133 | €4,127,400 | €4,546,935 | +€419,535 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €484,051 | €481,252 | -€2,799 | -0.6% |
| Deferred taxes | 168 | €484,051 | €481,252 | -€2,799 | -0.6% |
| Amounts payable | 17/49 | €1,719,757 | €1,702,810 | -€16,946 | -1.0% |
| Amounts payable after more than one year | 17 | €1,318,775 | €1,151,531 | -€167,245 | -12.7% |
| Financial debts | 170/4 | €1,304,028 | €1,136,783 | -€167,245 | -12.8% |
| Other amounts payable | 178/9 | €14,748 | €14,748 | = | 0.0% |
| Amounts payable within one year | 42/48 | €400,981 | €531,280 | +€130,298 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €182,198 | €167,245 | -€14,953 | -8.2% |
| Trade debts | 44 | €53,672 | €190,407 | +€136,735 | +255% |
| Suppliers | 440/4 | €53,672 | €190,407 | +€136,735 | +255% |
| Taxes, remuneration and social security | 45 | €47,434 | €55,950 | +€8,516 | +18.0% |
| Taxes | 450/3 | €47,434 | €55,950 | +€8,516 | +18.0% |
| Other amounts payable | 47/48 | €117,678 | €117,678 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,644 | €81,244 | -€1,400 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,562 | €9,940 | +€14,503 | |
| Other operating charges | 640/8 | €126,391 | €175,255 | +€48,865 | +38.7% |
| Gross operating margin | 9900 | €861,281 | €924,506 | +€63,225 | +7.3% |
| Operating profit (loss) | 9901 | €656,808 | €658,066 | +€1,258 | +0.2% |
| Financial income | 75/76B | €98,333 | €78,331 | -€20,003 | -20.3% |
| Recurring financial income | 75 | €98,333 | €78,331 | -€20,003 | -20.3% |
| Financial charges | 65/66B | €115,686 | €87,388 | -€28,298 | -24.5% |
| Recurring financial charges | 65 | €115,686 | €87,388 | -€28,298 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €639,455 | €649,009 | +€9,553 | +1.5% |
| Transfer from deferred taxes | 780 | €2,198 | €2,799 | +€601 | +27.4% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €136,501 | €140,670 | +€4,168 | +3.1% |
| Profit (loss) for the period | 9904 | €505,152 | €511,138 | +€5,986 | +1.2% |
| Transfer from tax-exempt reserves | 789 | €6,593 | €8,397 | +€1,804 | +27.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €511,744 | €519,535 | +€7,791 | +1.5% |
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 26 October 2026 via checked.be.