Brouwerij Den Appel: 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 Den Appel
Largest movements
- Cash +€22,451
up €22,451 (+790%), from €2,842 to €25,292
mainly Net result for the year (+€41,951) and Depreciation (+€4,709)
- Tangible fixed assets -€4,709
down €4,709 (-4.1%), from €114,664 to €109,955
of which Other tangible fixed assets: -€4,709
- Profit (loss) carried forward +€41,951
up €41,951 (+37.1%), from -€113,092 to -€71,140
- Other debts -€23,437
down €23,437 (-23.8%), from €98,437 to €75,000
- Gross operating margin -€2,958
down €2,958 (-5.3%), from €56,166 to €53,208
- Financial charges -€767
down €767 (-35.0%), from €2,189 to €1,422
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 | €117,881 | €135,629 | +€17,748 | +15.1% |
| Fixed assets | 21/28 | €114,664 | €109,955 | -€4,709 | -4.1% |
| Tangible fixed assets | 22/27 | €114,664 | €109,955 | -€4,709 | -4.1% |
| Land and buildings | 22 | €77,590 | €77,590 | -€0 | 0.0% |
| Other tangible fixed assets | 26 | €37,074 | €32,365 | -€4,709 | -12.7% |
| Current assets | 29/58 | €3,217 | €25,674 | +€22,457 | +698% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,842 | €25,292 | +€22,451 | +790% |
| Deferred charges and accrued income | 490/1 | €375 | €382 | +€7 | +1.8% |
| Total equity and liabilities | 10/49 | €117,881 | €135,629 | +€17,748 | +15.1% |
| Equity | 10/15 | €17,300 | €59,252 | +€41,951 | +242% |
| Contributions | 10/11 | €130,392 | €130,392 | = | 0.0% |
| Capital | 10 | €130,392 | €130,392 | = | 0.0% |
| Issued capital | 100 | €130,392 | €130,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,092 | -€71,140 | +€41,951 | +37.1% |
| Amounts payable | 17/49 | €100,581 | €76,377 | -€24,204 | -24.1% |
| Amounts payable within one year | 42/48 | €98,437 | €75,000 | -€23,437 | -23.8% |
| Other amounts payable | 47/48 | €98,437 | €75,000 | -€23,437 | -23.8% |
| Accrued charges and deferred income | 492/3 | €2,144 | €1,377 | -€767 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,004 | €4,709 | -€294 | -5.9% |
| Other operating charges | 640/8 | €5,033 | €5,127 | +€93 | +1.9% |
| Gross operating margin | 9900 | €56,166 | €53,208 | -€2,958 | -5.3% |
| Operating profit (loss) | 9901 | €46,129 | €43,372 | -€2,757 | -6.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +131% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +131% |
| Financial charges | 65/66B | €2,189 | €1,422 | -€767 | -35.0% |
| Recurring financial charges | 65 | €2,189 | €1,422 | -€767 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €43,941 | €41,952 | -€1,989 | -4.5% |
| Income taxes | 67/77 | €0 | €1 | +€0 | +133% |
| Profit (loss) for the period | 9904 | €43,941 | €41,951 | -€1,989 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,941 | €41,951 | -€1,989 | -4.5% |
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 23 October 2026 via checked.be.