BROUWERIJ KRU: 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 KRU
Largest movements
- Receivables within one year +€6,086
up €6,086 (+56.1%), from €10,841 to €16,927
of which Trade receivables: +€6,027
- Cash -€5,032
down €5,032 (-65.2%), from €7,719 to €2,687
mainly Other debts (-€11,706) and Receivables within one year (-€6,086)
- Tangible fixed assets -€4,594
down €4,594 (-18.5%), from €24,876 to €20,282
of which Plant, machinery and equipment: -€4,013
- Stocks and contracts -€2,451
down €2,451 (-30.8%), from €7,965 to €5,514
- Other debts -€11,706
down €11,706 (-14.1%), from €82,891 to €71,185
- Profit (loss) carried forward +€5,129
up €5,129 (+12.2%), from -€42,037 to -€36,908
- Advances received +€4,386
new in 2025: €4,386
- Trade debts -€2,571
down €2,571 (-90.7%), from €2,834 to €262
- Tax, wage and social debts -€914
down €914 (-100%), from €914 to €0
- Gross operating margin +€2,403
up €2,403 (+22.9%), from €10,487 to €12,890
- Depreciation -€1,749
down €1,749 (-27.6%), from €6,343 to €4,594
- Other operating charges -€697
down €697 (-22.5%), from €3,103 to €2,406
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 | €52,101 | €46,424 | -€5,677 | -10.9% |
| Fixed assets | 21/28 | €25,576 | €20,982 | -€4,594 | -18.0% |
| Tangible fixed assets | 22/27 | €24,876 | €20,282 | -€4,594 | -18.5% |
| Plant, machinery and equipment | 23 | €24,295 | €20,282 | -€4,013 | -16.5% |
| Furniture and vehicles | 24 | €581 | €0 | -€581 | -100% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €26,525 | €25,442 | -€1,083 | -4.1% |
| Stocks and contracts in progress | 3 | €7,965 | €5,514 | -€2,451 | -30.8% |
| Stocks | 30/36 | €7,965 | €5,514 | -€2,451 | -30.8% |
| Amounts receivable within one year | 40/41 | €10,841 | €16,927 | +€6,086 | +56.1% |
| Trade receivables | 40 | €10,577 | €16,604 | +€6,027 | +57.0% |
| Other amounts receivable | 41 | €263 | €322 | +€59 | +22.5% |
| Cash at bank and in hand | 54/58 | €7,719 | €2,687 | -€5,032 | -65.2% |
| Deferred charges and accrued income | 490/1 | - | €314 | +€314 | |
| Total equity and liabilities | 10/49 | €52,101 | €46,424 | -€5,677 | -10.9% |
| Equity | 10/15 | -€34,537 | -€29,408 | +€5,129 | +14.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,037 | -€36,908 | +€5,129 | +12.2% |
| Amounts payable | 17/49 | €86,638 | €75,833 | -€10,806 | -12.5% |
| Amounts payable within one year | 42/48 | €86,638 | €75,833 | -€10,806 | -12.5% |
| Trade debts | 44 | €2,834 | €262 | -€2,571 | -90.7% |
| Suppliers | 440/4 | €2,834 | €262 | -€2,571 | -90.7% |
| Advances received on contracts in progress | 46 | - | €4,386 | +€4,386 | |
| Taxes, remuneration and social security | 45 | €914 | €0 | -€914 | -100% |
| Taxes | 450/3 | €914 | €0 | -€914 | -100% |
| Other amounts payable | 47/48 | €82,891 | €71,185 | -€11,706 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,343 | €4,594 | -€1,749 | -27.6% |
| Other operating charges | 640/8 | €3,103 | €2,406 | -€697 | -22.5% |
| Gross operating margin | 9900 | €10,487 | €12,890 | +€2,403 | +22.9% |
| Operating profit (loss) | 9901 | €1,041 | €5,889 | +€4,848 | +466% |
| Financial income | 75/76B | €84 | €0 | -€84 | -100% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100% |
| Financial charges | 65/66B | €858 | €760 | -€98 | -11.4% |
| Recurring financial charges | 65 | €858 | €760 | -€98 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €267 | €5,129 | +€4,862 | +1,820% |
| Profit (loss) for the period | 9904 | €267 | €5,129 | +€4,862 | +1,820% |
| Profit (loss) for the period to be appropriated | 9905 | €267 | €5,129 | +€4,862 | +1,820% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.