BROUWERIJ DE RANKE: what changed
What changed
BROUWERIJ DE RANKE
NACE 11.050, Manufacture of beer
filed annual accounts (NBB)
Net result for the year
-€135,237
2024 · -€37,279-€97,959
Equity
€862,568
2024 · €1.1m-€237,323
Cash
€474,487
2024 · €213,113+€261,374
Balance sheet total
€3.5m
2024 · €3.6m-€37,937
Largest movements
Assets
- Tangible fixed assets -€319,880
down €319,880 (-12.3%), from €2.6m to €2.3m
of which Plant, machinery and equipment: -€184,529
- Cash +€261,374
up €261,374 (+123%), from €213,113 to €474,487
mainly Debts after one year (+€584,429) and Depreciation (+€387,526)
Equity and liabilities
- Debts after one year +€584,429
up €584,429 (+68.0%), from €859,612 to €1.4m
- Other debts -€381,991
down €381,991 (-29.9%), from €1.3m to €893,927
- Reserves -€227,000
down €227,000 (-24.2%), from €937,794 to €710,794
of which Distributable reserves: -€227,000
- Profit (loss) carried forward -€135,237
down €135,237 (-443%), from -€30,504 to -€165,742
- Investment grants +€124,915
up €124,915 (+80.4%), from €155,416 to €280,331
Income statement
- Gross operating margin -€60,466
down €60,466 (-5.3%), from €1.1m to €1.1m
- Depreciation +€30,154
up €30,154 (+8.4%), from €357,372 to €387,526
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.
Result 2024
-€37,279
Gross operating margin
-€60,466
Staff costs
-€2,673
Depreciation
-€30,154
Other operating charges
-€930
Other operating items
-€20,785
Financial income
+€11,076
Financial charges
+€5,985
Taxes
-€12
Result 2025
-€135,237
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€175,405
Investment
-€67,646
Financing
+€504,425
Cash 2024
€213,113
From operations (derived)
-€175,405
Net result for the year
-€135,237
Depreciation
+€387,526
Stocks and contracts
+€12,891
Receivables within one year
-€13,845
Deferred charges and accrued income
-€19,616
Trade debts
-€1,553
Tax, wage and social debts
-€23,580
Other debts
-€381,991
Investment (derived)
-€67,646
Investment in fixed assets (net)
-€67,646
Financing
+€504,425
Debts after one year
+€584,429
Current portion of long-term debt
+€22,081
Contributions, distributions and other
-€102,085
Cash 2025
€474,487
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,577,744 | €3,539,808 | -€37,937 | -1.1% |
| Fixed assets | 21/28 | €2,590,245 | €2,270,365 | -€319,880 | -12.3% |
| Tangible fixed assets | 22/27 | €2,590,245 | €2,270,365 | -€319,880 | -12.3% |
| Land and buildings | 22 | €1,436,519 | €1,325,287 | -€111,231 | -7.7% |
| Plant, machinery and equipment | 23 | €1,050,510 | €865,981 | -€184,529 | -17.6% |
| Furniture and vehicles | 24 | €103,216 | €79,096 | -€24,120 | -23.4% |
| Current assets | 29/58 | €987,499 | €1,269,443 | +€281,944 | +28.6% |
| Stocks and contracts in progress | 3 | €541,101 | €528,210 | -€12,891 | -2.4% |
| Stocks | 30/36 | €541,101 | €528,210 | -€12,891 | -2.4% |
| Amounts receivable within one year | 40/41 | €136,122 | €149,967 | +€13,845 | +10.2% |
| Trade receivables | 40 | €120,758 | €129,743 | +€8,985 | +7.4% |
| Other amounts receivable | 41 | €15,364 | €20,224 | +€4,860 | +31.6% |
| Cash at bank and in hand | 54/58 | €213,113 | €474,487 | +€261,374 | +123% |
| Deferred charges and accrued income | 490/1 | €97,163 | €116,779 | +€19,616 | +20.2% |
| Total equity and liabilities | 10/49 | €3,577,744 | €3,539,808 | -€37,937 | -1.1% |
| Equity | 10/15 | €1,099,890 | €862,568 | -€237,323 | -21.6% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €937,794 | €710,794 | -€227,000 | -24.2% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €934,076 | €707,076 | -€227,000 | -24.3% |
| Profit (loss) carried forward | 14 | -€30,504 | -€165,742 | -€135,237 | -443% |
| Investment grants | 15 | €155,416 | €280,331 | +€124,915 | +80.4% |
| Amounts payable | 17/49 | €2,477,854 | €2,677,240 | +€199,386 | +8.0% |
| Amounts payable after more than one year | 17 | €859,612 | €1,444,041 | +€584,429 | +68.0% |
| Financial debts | 170/4 | €859,612 | €1,444,041 | +€584,429 | +68.0% |
| Amounts payable within one year | 42/48 | €1,618,242 | €1,233,199 | -€385,043 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €149,165 | €171,246 | +€22,081 | +14.8% |
| Trade debts | 44 | €92,067 | €90,514 | -€1,553 | -1.7% |
| Suppliers | 440/4 | €92,067 | €90,514 | -€1,553 | -1.7% |
| Taxes, remuneration and social security | 45 | €101,092 | €77,512 | -€23,580 | -23.3% |
| Taxes | 450/3 | €19,086 | €13,675 | -€5,411 | -28.3% |
| Remuneration and social security | 454/9 | €82,006 | €63,837 | -€18,169 | -22.2% |
| Other amounts payable | 47/48 | €1,275,918 | €893,927 | -€381,991 | -29.9% |
| Non-recurring operating income | 76A | €90 | €1,247 | +€1,157 | +1,286% |
| Remuneration, social security and pensions | 62 | €696,683 | €699,356 | +€2,673 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357,372 | €387,526 | +€30,154 | +8.4% |
| Other operating charges | 640/8 | €98,375 | €99,305 | +€930 | +0.9% |
| Non-recurring operating charges | 66A | €1,138 | €21,923 | +€20,785 | +1,827% |
| Gross operating margin | 9900 | €1,148,059 | €1,087,594 | -€60,466 | -5.3% |
| Operating profit (loss) | 9901 | -€5,508 | -€120,516 | -€115,008 | -2,088% |
| Financial income | 75/76B | €21,994 | €33,070 | +€11,076 | +50.4% |
| Recurring financial income | 75 | €21,994 | €33,070 | +€11,076 | +50.4% |
| Financial charges | 65/66B | €53,091 | €47,106 | -€5,985 | -11.3% |
| Recurring financial charges | 65 | €53,091 | €47,106 | -€5,985 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,604 | -€134,552 | -€97,947 | -268% |
| Income taxes | 67/77 | €674 | €686 | +€12 | +1.7% |
| Profit (loss) for the period | 9904 | -€37,279 | -€135,237 | -€97,959 | -263% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,279 | -€135,237 | -€97,959 | -263% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.