Brouwerij Sterkens Construct: 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 Sterkens Construct
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+135%), from €780,962 to €1.8m
of which Stocks: +€1.1m
- Receivables within one year +€137,769
new in 2025: €137,769
- Short-term financial debts +€460,722
up €460,722 (+305%), from €151,278 to €612,000
- Trade debts +€235,012
new in 2025: €235,012
- Other debts +€222,545
up €222,545 (+25.3%), from €878,475 to €1.1m
- Tax, wage and social debts +€151,883
up €151,883 (+5,238%), from €2,900 to €154,782
- Profit (loss) carried forward +€106,199
up €106,199 (+11,553%), from €919 to €107,118
- Gross operating margin +€149,457
up €149,457 (+13,587%), from €1,100 to €150,557
- Taxes +€35,093
up €35,093 (+11,452%), from €306 to €35,400
- Financial charges +€7,712
up €7,712 (+705%), from €1,094 to €8,805
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 | €1,057,126 | €2,231,592 | +€1.2m | +111% |
| Fixed assets | 21/28 | €2,370 | €2,370 | = | 0.0% |
| Financial fixed assets | 28 | €2,370 | €2,370 | = | 0.0% |
| Current assets | 29/58 | €1,054,756 | €2,229,222 | +€1.2m | +111% |
| Stocks and contracts in progress | 3 | €780,962 | €1,837,619 | +€1.1m | +135% |
| Stocks | 30/36 | €772,062 | €1,837,619 | +€1.1m | +138% |
| Contracts in progress | 37 | €8,900 | €0 | -€8,900 | -100% |
| Amounts receivable within one year | 40/41 | - | €137,769 | +€137,769 | |
| Trade receivables | 40 | - | €137,769 | +€137,769 | |
| Cash at bank and in hand | 54/58 | €273,794 | €253,834 | -€19,960 | -7.3% |
| Total equity and liabilities | 10/49 | €1,057,126 | €2,231,592 | +€1.2m | +111% |
| Equity | 10/15 | €15,919 | €122,118 | +€106,199 | +667% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €919 | €107,118 | +€106,199 | +11,553% |
| Amounts payable | 17/49 | €1,041,207 | €2,109,474 | +€1.1m | +103% |
| Amounts payable within one year | 42/48 | €1,032,652 | €2,102,815 | +€1.1m | +104% |
| Financial debts | 43 | €151,278 | €612,000 | +€460,722 | +305% |
| Credit institutions | 430/8 | €151,278 | €612,000 | +€460,722 | +305% |
| Trade debts | 44 | - | €235,012 | +€235,012 | |
| Suppliers | 440/4 | - | €235,012 | +€235,012 | |
| Taxes, remuneration and social security | 45 | €2,900 | €154,782 | +€151,883 | +5,238% |
| Taxes | 450/3 | €2,900 | €154,782 | +€151,883 | +5,238% |
| Other amounts payable | 47/48 | €878,475 | €1,101,020 | +€222,545 | +25.3% |
| Accrued charges and deferred income | 492/3 | €8,554 | €6,659 | -€1,895 | -22.2% |
| Other operating charges | 640/8 | €227 | €154 | -€73 | -32.3% |
| Gross operating margin | 9900 | €1,100 | €150,557 | +€149,457 | +13,587% |
| Operating profit (loss) | 9901 | €873 | €150,404 | +€149,531 | +17,129% |
| Financial income | 75/76B | €1,446 | €0 | -€1,446 | -100% |
| Recurring financial income | 75 | €1,446 | €0 | -€1,446 | -100% |
| Financial charges | 65/66B | €1,094 | €8,805 | +€7,712 | +705% |
| Recurring financial charges | 65 | €1,094 | €8,805 | +€7,712 | +705% |
| Profit (loss) for the period before taxes | 9903 | €1,226 | €141,598 | +€140,373 | +11,452% |
| Income taxes | 67/77 | €306 | €35,400 | +€35,093 | +11,452% |
| Profit (loss) for the period | 9904 | €919 | €106,199 | +€105,279 | +11,453% |
| Profit (loss) for the period to be appropriated | 9905 | €919 | €106,199 | +€105,279 | +11,453% |
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 15 October 2026 via checked.be.