BROUWERIJ FEYS: 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 FEYS
Largest movements
- Cash -€148,898
no longer reported in 2025 (was €148,898)
mainly Current investments (-€125,535) and Investment in fixed assets (net) (-€32,096)
- Current investments +€125,535
new in 2025: €125,535
- Tangible fixed assets +€28,331
up €28,331 (+68.3%), from €41,463 to €69,794
of which Land and buildings: +€29,431
- Receivables within one year +€6,833
up €6,833 (+1,721%), from €397 to €7,230
- Profit (loss) carried forward +€6,177
up €6,177 (+75.3%), from -€8,199 to -€2,022
- Tax, wage and social debts +€3,190
up €3,190 (+274%), from €1,165 to €4,355
- Gross operating margin +€5,367
up €5,367 (+56.5%), from €9,498 to €14,865
- Depreciation +€2,785
up €2,785 (+284%), from €980 to €3,765
- Taxes +€948
new in 2025: €948
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 | €190,807 | €202,559 | +€11,752 | +6.2% |
| Fixed assets | 21/28 | €41,463 | €69,794 | +€28,331 | +68.3% |
| Tangible fixed assets | 22/27 | €41,463 | €69,794 | +€28,331 | +68.3% |
| Land and buildings | 22 | €35,178 | €64,609 | +€29,431 | +83.7% |
| Plant, machinery and equipment | 23 | €6,285 | €5,185 | -€1,100 | -17.5% |
| Current assets | 29/58 | €149,344 | €132,765 | -€16,579 | -11.1% |
| Amounts receivable after more than one year | 29 | €49 | - | -€49 | |
| Trade receivables | 290 | €49 | - | -€49 | |
| Amounts receivable within one year | 40/41 | €397 | €7,230 | +€6,833 | +1,721% |
| Other amounts receivable | 41 | €397 | €7,230 | +€6,833 | +1,721% |
| Current investments | 50/53 | - | €125,535 | +€125,535 | |
| Cash at bank and in hand | 54/58 | €148,898 | - | -€148,898 | |
| Total equity and liabilities | 10/49 | €190,807 | €202,559 | +€11,752 | +6.2% |
| Equity | 10/15 | €181,602 | €187,779 | +€6,177 | +3.4% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Capital | 10 | €170,000 | €170,000 | = | 0.0% |
| Issued capital | 100 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €19,801 | €19,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,000 | €17,000 | = | 0.0% |
| Legal reserve | 130 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €2,801 | €2,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,199 | -€2,022 | +€6,177 | +75.3% |
| Amounts payable | 17/49 | €9,205 | €14,780 | +€5,575 | +60.6% |
| Amounts payable within one year | 42/48 | €9,205 | €14,780 | +€5,575 | +60.6% |
| Trade debts | 44 | €2,529 | €3,143 | +€614 | +24.3% |
| Suppliers | 440/4 | €2,529 | €3,143 | +€614 | +24.3% |
| Advances received on contracts in progress | 46 | €5,511 | €7,282 | +€1,771 | +32.1% |
| Taxes, remuneration and social security | 45 | €1,165 | €4,355 | +€3,190 | +274% |
| Taxes | 450/3 | €1,165 | €4,355 | +€3,190 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €3,765 | +€2,785 | +284% |
| Other operating charges | 640/8 | €3,760 | €3,865 | +€105 | +2.8% |
| Gross operating margin | 9900 | €9,498 | €14,865 | +€5,367 | +56.5% |
| Operating profit (loss) | 9901 | €4,758 | €7,235 | +€2,477 | +52.1% |
| Financial income | 75/76B | €72 | €0 | -€72 | -100% |
| Recurring financial income | 75 | €72 | €0 | -€72 | -100% |
| Financial charges | 65/66B | €70 | €110 | +€40 | +57.1% |
| Recurring financial charges | 65 | €70 | €110 | +€40 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €4,760 | €7,125 | +€2,365 | +49.7% |
| Income taxes | 67/77 | - | €948 | +€948 | |
| Profit (loss) for the period | 9904 | €4,760 | €6,177 | +€1,417 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,760 | €6,177 | +€1,417 | +29.8% |
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 17 October 2026 via checked.be.