BROUWERIJ FACON: 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.
What changed
BROUWERIJ FACON
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€120,609
2024 · €31,671-€152,280
Equity
€424,681
2024 · €545,291-€120,609
Cash
€82,556
2024 · €67,038+€15,518
Balance sheet total
€2.5m
2024 · €2.6m-€40,817
Largest movements
Assets
- Receivables within one year -€123,587
down €123,587 (-8.6%), from €1.4m to €1.3m
of which Trade receivables: -€138,401
- Stocks and contracts +€79,685
up €79,685 (+13.9%), from €571,784 to €651,469
Equity and liabilities
- Profit (loss) carried forward -€120,609
down €120,609 (-50.7%), from €237,802 to €117,193
- Trade debts +€95,933
up €95,933 (+6.6%), from €1.5m to €1.6m
Income statement
- Gross operating margin -€161,889
down €161,889 (-40.7%), from €397,717 to €235,828
- Financial charges -€16,761
down €16,761 (-31.9%), from €52,552 to €35,791
- Depreciation +€13,785
up €13,785 (+20.7%), from €66,726 to €80,511
- Other operating charges -€4,315
down €4,315 (-26.7%), from €16,144 to €11,829
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.
Result 2024
€31,671
Gross operating margin
-€161,889
Staff costs
+€2,318
Depreciation
-€13,785
Other operating charges
+€4,315
Financial charges
+€16,761
Result 2025
-€120,609
raises the resultlowers the result
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.
From operations
+€76,542
Investment
-€67,842
Financing
+€6,818
Cash 2024
€67,038
From operations (derived)
+€76,542
Net result for the year
-€120,609
Depreciation
+€80,511
Stocks and contracts
-€79,685
Receivables within one year
+€123,587
Deferred charges and accrued income
-€236
Trade debts
+€95,933
Tax, wage and social debts
-€9,489
Accrued charges and deferred income
-€13,469
Investment (derived)
-€67,842
Investment in fixed assets (net)
-€67,842
Financing
+€6,818
Debts after one year
+€13,769
Current portion of long-term debt
-€1,616
Short-term financial debts
-€5,334
Cash 2025
€82,556
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,574,233 | €2,533,416 | -€40,817 | -1.6% |
| Fixed assets | 21/28 | €499,630 | €486,961 | -€12,669 | -2.5% |
| Tangible fixed assets | 22/27 | €261,949 | €249,281 | -€12,669 | -4.8% |
| Plant, machinery and equipment | 23 | €125,712 | €114,621 | -€11,091 | -8.8% |
| Furniture and vehicles | 24 | €108,829 | €113,545 | +€4,716 | +4.3% |
| Leasing and similar rights | 25 | €27,408 | €21,115 | -€6,293 | -23.0% |
| Financial fixed assets | 28 | €237,680 | €237,680 | = | 0.0% |
| Current assets | 29/58 | €2,074,603 | €2,046,455 | -€28,148 | -1.4% |
| Stocks and contracts in progress | 3 | €571,784 | €651,469 | +€79,685 | +13.9% |
| Stocks | 30/36 | €571,784 | €651,469 | +€79,685 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,430,576 | €1,306,989 | -€123,587 | -8.6% |
| Trade receivables | 40 | €1,250,259 | €1,111,858 | -€138,401 | -11.1% |
| Other amounts receivable | 41 | €180,317 | €195,131 | +€14,814 | +8.2% |
| Cash at bank and in hand | 54/58 | €67,038 | €82,556 | +€15,518 | +23.1% |
| Deferred charges and accrued income | 490/1 | €5,205 | €5,440 | +€236 | +4.5% |
| Total equity and liabilities | 10/49 | €2,574,233 | €2,533,416 | -€40,817 | -1.6% |
| Equity | 10/15 | €545,291 | €424,681 | -€120,609 | -22.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €107,489 | €107,489 | = | 0.0% |
| Distributable reserves | 133 | €107,489 | €107,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,802 | €117,193 | -€120,609 | -50.7% |
| Amounts payable | 17/49 | €2,028,942 | €2,108,735 | +€79,793 | +3.9% |
| Amounts payable after more than one year | 17 | €115,098 | €128,866 | +€13,769 | +12.0% |
| Financial debts | 170/4 | €115,098 | €128,866 | +€13,769 | +12.0% |
| Amounts payable within one year | 42/48 | €1,893,703 | €1,973,196 | +€79,493 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €42,848 | €41,231 | -€1,616 | -3.8% |
| Financial debts | 43 | €330,334 | €325,000 | -€5,334 | -1.6% |
| Credit institutions | 430/8 | €330,334 | €325,000 | -€5,334 | -1.6% |
| Trade debts | 44 | €1,454,902 | €1,550,835 | +€95,933 | +6.6% |
| Suppliers | 440/4 | €1,454,902 | €1,550,835 | +€95,933 | +6.6% |
| Taxes, remuneration and social security | 45 | €45,609 | €36,119 | -€9,489 | -20.8% |
| Taxes | 450/3 | €11,061 | €6,411 | -€4,650 | -42.0% |
| Remuneration and social security | 454/9 | €34,548 | €29,708 | -€4,839 | -14.0% |
| Other amounts payable | 47/48 | €20,011 | €20,011 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,142 | €6,673 | -€13,469 | -66.9% |
| Remuneration, social security and pensions | 62 | €230,624 | €228,307 | -€2,318 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,726 | €80,511 | +€13,785 | +20.7% |
| Other operating charges | 640/8 | €16,144 | €11,829 | -€4,315 | -26.7% |
| Gross operating margin | 9900 | €397,717 | €235,828 | -€161,889 | -40.7% |
| Operating profit (loss) | 9901 | €84,223 | -€84,818 | -€169,041 | |
| Financial charges | 65/66B | €52,552 | €35,791 | -€16,761 | -31.9% |
| Recurring financial charges | 65 | €52,552 | €35,791 | -€16,761 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €31,671 | -€120,609 | -€152,280 | |
| Profit (loss) for the period | 9904 | €31,671 | -€120,609 | -€152,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,671 | -€120,609 | -€152,280 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.