Brouwerij Den Druppel: 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 Druppel
Largest movements
- Receivables within one year -€5,497
down €5,497 (-33.8%), from €16,277 to €10,780
of which Trade receivables: -€5,695
- Stocks and contracts -€2,880
down €2,880 (-10.5%), from €27,492 to €24,612
- Cash +€2,533
up €2,533 (+6.7%), from €37,683 to €40,217
mainly Receivables within one year (+€5,497) and Net result for the year (+€4,480)
- Tangible fixed assets -€2,431
down €2,431 (-24.4%), from €9,959 to €7,528
- Other debts -€8,911
down €8,911 (-19.5%), from €45,706 to €36,795
- Reserves +€4,480
up €4,480 (+241%), from €1,860 to €6,340
- Accrued charges and deferred income -€3,046
down €3,046 (-93.2%), from €3,267 to €221
- Advances received -€1,016
no longer reported in 2025 (was €1,016)
- Tax, wage and social debts +€956
up €956 (+72.1%), from €1,325 to €2,281
- Gross operating margin -€3,209
down €3,209 (-23.2%), from €13,828 to €10,619
- Taxes +€2,061
up €2,061 (+936%), from €220 to €2,281
- Other operating charges -€372
down €372 (-29.0%), from €1,280 to €908
- Financial charges +€294
up €294 (+124%), from €237 to €531
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 | €92,741 | €85,151 | -€7,590 | -8.2% |
| Fixed assets | 21/28 | €9,959 | €7,528 | -€2,431 | -24.4% |
| Tangible fixed assets | 22/27 | €9,959 | €7,528 | -€2,431 | -24.4% |
| Plant, machinery and equipment | 23 | €9,959 | €7,528 | -€2,431 | -24.4% |
| Current assets | 29/58 | €82,782 | €77,623 | -€5,159 | -6.2% |
| Stocks and contracts in progress | 3 | €27,492 | €24,612 | -€2,880 | -10.5% |
| Stocks | 30/36 | €27,492 | €24,612 | -€2,880 | -10.5% |
| Amounts receivable within one year | 40/41 | €16,277 | €10,780 | -€5,497 | -33.8% |
| Trade receivables | 40 | €16,159 | €10,464 | -€5,695 | -35.2% |
| Other amounts receivable | 41 | €118 | €317 | +€199 | +169% |
| Cash at bank and in hand | 54/58 | €37,683 | €40,217 | +€2,533 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,329 | €2,014 | +€684 | +51.5% |
| Total equity and liabilities | 10/49 | €92,741 | €85,151 | -€7,590 | -8.2% |
| Equity | 10/15 | €40,916 | €45,396 | +€4,480 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,340 | +€4,480 | +241% |
| Distributable reserves | 133 | €1,860 | €6,340 | +€4,480 | +241% |
| Profit (loss) carried forward | 14 | €32,856 | €32,856 | = | 0.0% |
| Amounts payable | 17/49 | €51,825 | €39,755 | -€12,070 | -23.3% |
| Amounts payable within one year | 42/48 | €48,558 | €39,534 | -€9,024 | -18.6% |
| Trade debts | 44 | €511 | €458 | -€53 | -10.3% |
| Suppliers | 440/4 | €511 | €458 | -€53 | -10.3% |
| Advances received on contracts in progress | 46 | €1,016 | - | -€1,016 | |
| Taxes, remuneration and social security | 45 | €1,325 | €2,281 | +€956 | +72.1% |
| Taxes | 450/3 | €1,325 | €2,281 | +€956 | +72.1% |
| Other amounts payable | 47/48 | €45,706 | €36,795 | -€8,911 | -19.5% |
| Accrued charges and deferred income | 492/3 | €3,267 | €221 | -€3,046 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €2,431 | -€75 | -3.0% |
| Other operating charges | 640/8 | €1,280 | €908 | -€372 | -29.0% |
| Gross operating margin | 9900 | €13,828 | €10,619 | -€3,209 | -23.2% |
| Operating profit (loss) | 9901 | €10,042 | €7,280 | -€2,762 | -27.5% |
| Financial income | 75/76B | €3 | €12 | +€9 | +307% |
| Recurring financial income | 75 | €3 | €12 | +€9 | +307% |
| Financial charges | 65/66B | €237 | €531 | +€294 | +124% |
| Recurring financial charges | 65 | €237 | €531 | +€294 | +124% |
| Profit (loss) for the period before taxes | 9903 | €9,807 | €6,761 | -€3,047 | -31.1% |
| Income taxes | 67/77 | €220 | €2,281 | +€2,061 | +936% |
| Profit (loss) for the period | 9904 | €9,587 | €4,480 | -€5,107 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,587 | €4,480 | -€5,107 | -53.3% |
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 28 October 2026 via checked.be.