BROUWERIJ DE MOARE: 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 MOARE
Largest movements
- Receivables within one year -€27,309
down €27,309 (-58.4%), from €46,742 to €19,433
of which Trade receivables: -€18,591
- Tangible fixed assets -€7,710
down €7,710 (-4.6%), from €166,858 to €159,149
of which Land and buildings: -€5,883
- Stocks and contracts +€5,156
up €5,156 (+31.9%), from €16,145 to €21,302
- Profit (loss) carried forward -€14,673
down €14,673 (-196%), from -€7,496 to -€22,169
- Trade debts -€10,730
down €10,730 (-75.5%), from €14,212 to €3,481
- Debts after one year -€10,271
down €10,271 (-10.1%), from €101,598 to €91,326
- Other debts +€5,383
up €5,383 (+4.7%), from €115,117 to €120,500
- Gross operating margin -€19,342
down €19,342, from €16,859 to -€2,483
- Depreciation -€4,511
down €4,511 (-36.9%), from €12,220 to €7,710
- Financial charges +€243
up €243 (+6.6%), from €3,673 to €3,917
- Other operating charges -€240
down €240 (-29.4%), from €818 to €578
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 | €238,546 | €206,410 | -€32,136 | -13.5% |
| Fixed assets | 21/28 | €166,858 | €159,149 | -€7,710 | -4.6% |
| Tangible fixed assets | 22/27 | €166,858 | €159,149 | -€7,710 | -4.6% |
| Land and buildings | 22 | €155,961 | €150,078 | -€5,883 | -3.8% |
| Plant, machinery and equipment | 23 | €10,897 | €9,070 | -€1,827 | -16.8% |
| Current assets | 29/58 | €71,688 | €47,262 | -€24,427 | -34.1% |
| Stocks and contracts in progress | 3 | €16,145 | €21,302 | +€5,156 | +31.9% |
| Stocks | 30/36 | €16,145 | €21,302 | +€5,156 | +31.9% |
| Amounts receivable within one year | 40/41 | €46,742 | €19,433 | -€27,309 | -58.4% |
| Trade receivables | 40 | €22,259 | €3,668 | -€18,591 | -83.5% |
| Other amounts receivable | 41 | €24,483 | €15,765 | -€8,718 | -35.6% |
| Cash at bank and in hand | 54/58 | €8,582 | €6,384 | -€2,198 | -25.6% |
| Deferred charges and accrued income | 490/1 | €218 | €143 | -€76 | -34.7% |
| Total equity and liabilities | 10/49 | €238,546 | €206,410 | -€32,136 | -13.5% |
| Equity | 10/15 | -€4,496 | -€19,169 | -€14,673 | -326% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,496 | -€22,169 | -€14,673 | -196% |
| Amounts payable | 17/49 | €243,043 | €225,579 | -€17,464 | -7.2% |
| Amounts payable after more than one year | 17 | €101,598 | €91,326 | -€10,271 | -10.1% |
| Financial debts | 170/4 | €101,598 | €91,326 | -€10,271 | -10.1% |
| Amounts payable within one year | 42/48 | €141,445 | €134,253 | -€7,192 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €10,075 | €10,271 | +€196 | +1.9% |
| Trade debts | 44 | €14,212 | €3,481 | -€10,730 | -75.5% |
| Suppliers | 440/4 | €14,212 | €3,481 | -€10,730 | -75.5% |
| Taxes, remuneration and social security | 45 | €2,041 | €0 | -€2,041 | -100% |
| Taxes | 450/3 | €2,041 | €0 | -€2,041 | -100% |
| Other amounts payable | 47/48 | €115,117 | €120,500 | +€5,383 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,220 | €7,710 | -€4,511 | -36.9% |
| Other operating charges | 640/8 | €818 | €578 | -€240 | -29.4% |
| Gross operating margin | 9900 | €16,859 | -€2,483 | -€19,342 | |
| Operating profit (loss) | 9901 | €3,821 | -€10,770 | -€14,591 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €3,673 | €3,917 | +€243 | +6.6% |
| Recurring financial charges | 65 | €3,673 | €3,917 | +€243 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €147 | -€14,673 | -€14,820 | |
| Profit (loss) for the period | 9904 | €147 | -€14,673 | -€14,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €147 | -€14,673 | -€14,820 |
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 23 October 2026 via checked.be.