Brouwerij Kompel: 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 Kompel
Largest movements
- Stocks and contracts -€156,009
down €156,009 (-20.9%), from €744,716 to €588,707
- Receivables within one year +€141,312
up €141,312 (+86.3%), from €163,764 to €305,076
of which Trade receivables: +€141,285
- Cash -€36,375
down €36,375 (-81.8%), from €44,445 to €8,070
mainly Receivables within one year (-€141,312) and Trade debts (-€119,862)
- Deferred charges and accrued income +€19,104
up €19,104 (+87.8%), from €21,761 to €40,865
- Trade debts -€119,862
down €119,862 (-96.2%), from €124,562 to €4,700
- Tax, wage and social debts +€64,746
up €64,746 (+236%), from €27,470 to €92,216
of which Taxes: +€43,442
- Gross operating margin -€50,498
down €50,498 (-16.3%), from €309,832 to €259,335
- Staff costs -€36,925
down €36,925 (-23.1%), from €159,976 to €123,051
- Other operating charges -€19,287
down €19,287 (-21.3%), from €90,421 to €71,135
- Depreciation +€11,690
up €11,690 (+32.5%), from €36,010 to €47,700
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 | €1,133,185 | €1,086,854 | -€46,332 | -4.1% |
| Formation expenses | 20 | €1,488 | €772 | -€716 | -48.1% |
| Fixed assets | 21/28 | €157,012 | €143,365 | -€13,647 | -8.7% |
| Intangible fixed assets | 21 | €70,442 | €64,207 | -€6,235 | -8.9% |
| Tangible fixed assets | 22/27 | €85,070 | €77,658 | -€7,411 | -8.7% |
| Land and buildings | 22 | €36,879 | €25,236 | -€11,643 | -31.6% |
| Plant, machinery and equipment | 23 | €4,603 | €2,849 | -€1,755 | -38.1% |
| Furniture and vehicles | 24 | €43,587 | €49,573 | +€5,986 | +13.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €974,686 | €942,717 | -€31,969 | -3.3% |
| Stocks and contracts in progress | 3 | €744,716 | €588,707 | -€156,009 | -20.9% |
| Stocks | 30/36 | €744,716 | €588,707 | -€156,009 | -20.9% |
| Amounts receivable within one year | 40/41 | €163,764 | €305,076 | +€141,312 | +86.3% |
| Trade receivables | 40 | €163,510 | €304,795 | +€141,285 | +86.4% |
| Other amounts receivable | 41 | €254 | €281 | +€27 | +10.6% |
| Cash at bank and in hand | 54/58 | €44,445 | €8,070 | -€36,375 | -81.8% |
| Deferred charges and accrued income | 490/1 | €21,761 | €40,865 | +€19,104 | +87.8% |
| Total equity and liabilities | 10/49 | €1,133,185 | €1,086,854 | -€46,332 | -4.1% |
| Equity | 10/15 | €56,015 | €61,600 | +€5,585 | +10.0% |
| Contributions | 10/11 | €317,500 | €317,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,485 | -€255,900 | +€5,585 | +2.1% |
| Amounts payable | 17/49 | €1,077,170 | €1,025,254 | -€51,916 | -4.8% |
| Amounts payable after more than one year | 17 | €766,646 | €764,427 | -€2,218 | -0.3% |
| Financial debts | 170/4 | €766,646 | €764,427 | -€2,218 | -0.3% |
| Amounts payable within one year | 42/48 | €310,524 | €255,145 | -€55,380 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €129,352 | €129,088 | -€264 | -0.2% |
| Trade debts | 44 | €124,562 | €4,700 | -€119,862 | -96.2% |
| Suppliers | 440/4 | €124,562 | €4,700 | -€119,862 | -96.2% |
| Taxes, remuneration and social security | 45 | €27,470 | €92,216 | +€64,746 | +236% |
| Taxes | 450/3 | €14,337 | €57,780 | +€43,442 | +303% |
| Remuneration and social security | 454/9 | €13,133 | €34,436 | +€21,303 | +162% |
| Other amounts payable | 47/48 | €29,141 | €29,141 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5,682 | +€5,682 | |
| Remuneration, social security and pensions | 62 | €159,976 | €123,051 | -€36,925 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,010 | €47,700 | +€11,690 | +32.5% |
| Other operating charges | 640/8 | €90,421 | €71,135 | -€19,287 | -21.3% |
| Gross operating margin | 9900 | €309,832 | €259,335 | -€50,498 | -16.3% |
| Operating profit (loss) | 9901 | €23,424 | €17,449 | -€5,976 | -25.5% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €13,637 | €11,864 | -€1,773 | -13.0% |
| Recurring financial charges | 65 | €13,637 | €11,864 | -€1,773 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €9,911 | €5,585 | -€4,327 | -43.7% |
| Profit (loss) for the period | 9904 | €9,911 | €5,585 | -€4,327 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,911 | €5,585 | -€4,327 | -43.7% |
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 16 October 2026 via checked.be.