Brouwerij van Eecke: 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 van Eecke
Largest movements
- Receivables within one year +€750,643
up €750,643 (+56.1%), from €1.3m to €2.1m
of which Trade receivables: +€755,594
- Tangible fixed assets -€414,447
down €414,447 (-26.6%), from €1.6m to €1.1m
of which Plant, machinery and equipment: -€351,979
- Cash -€50,872
down €50,872 (-53.4%), from €95,198 to €44,326
mainly Receivables within one year (-€750,643) and Net result for the year (-€372,556)
- Stocks and contracts -€45,521
down €45,521 (-10.0%), from €452,952 to €407,431
- Trade debts +€661,515
up €661,515 (+95.8%), from €690,340 to €1.4m
- Reserves -€381,803
down €381,803 (-26.3%), from €1.4m to €1.1m
of which Distributable reserves: -€381,803
- Debts after one year -€108,750
down €108,750 (-46.2%), from €235,625 to €126,875
- Other debts +€56,587
up €56,587 (+7.5%), from €750,038 to €806,625
- Gross operating margin -€298,132
down €298,132 (-27.9%), from €1.1m to €771,306
- Staff costs +€36,274
up €36,274 (+7.0%), from €518,703 to €554,977
- Other operating charges +€25,231
up €25,231 (+94.9%), from €26,580 to €51,811
- Depreciation +€16,980
up €16,980 (+3.4%), from €495,351 to €512,331
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,452,513 | €3,709,636 | +€257,123 | +7.4% |
| Fixed assets | 21/28 | €1,560,654 | €1,146,207 | -€414,447 | -26.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,560,481 | €1,146,033 | -€414,447 | -26.6% |
| Land and buildings | 22 | €402,338 | €368,102 | -€34,236 | -8.5% |
| Plant, machinery and equipment | 23 | €1,014,190 | €662,211 | -€351,979 | -34.7% |
| Furniture and vehicles | 24 | €69,731 | €51,037 | -€18,693 | -26.8% |
| Leasing and similar rights | 25 | €74,222 | €64,683 | -€9,539 | -12.9% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €1,891,859 | €2,563,430 | +€671,570 | +35.5% |
| Stocks and contracts in progress | 3 | €452,952 | €407,431 | -€45,521 | -10.0% |
| Stocks | 30/36 | €452,952 | €407,431 | -€45,521 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,338,597 | €2,089,241 | +€750,643 | +56.1% |
| Trade receivables | 40 | €979,677 | €1,735,271 | +€755,594 | +77.1% |
| Other amounts receivable | 41 | €358,920 | €353,969 | -€4,951 | -1.4% |
| Cash at bank and in hand | 54/58 | €95,198 | €44,326 | -€50,872 | -53.4% |
| Deferred charges and accrued income | 490/1 | €5,112 | €22,432 | +€17,320 | +338.8% |
| Total equity and liabilities | 10/49 | €3,452,513 | €3,709,636 | +€257,123 | +7.4% |
| Equity | 10/15 | €1,541,759 | €1,169,203 | -€372,556 | -24.2% |
| Contributions | 10/11 | €101,636 | €101,636 | = | 0.0% |
| Capital | 10 | €101,636 | €101,636 | = | 0.0% |
| Issued capital | 100 | €101,636 | €101,636 | = | 0.0% |
| Reserves | 13 | €1,449,370 | €1,067,566 | -€381,803 | -26.3% |
| Non-distributable reserves | 130/1 | €10,164 | €10,164 | = | 0.0% |
| Legal reserve | 130 | €10,164 | €10,164 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,273 | €6,273 | = | 0.0% |
| Distributable reserves | 133 | €1,432,933 | €1,051,130 | -€381,803 | -26.6% |
| Profit (loss) carried forward | 14 | -€9,247 | €0 | +€9,247 | |
| Amounts payable | 17/49 | €1,910,754 | €2,540,433 | +€629,679 | +33.0% |
| Amounts payable after more than one year | 17 | €235,625 | €126,875 | -€108,750 | -46.2% |
| Financial debts | 170/4 | €235,625 | €126,875 | -€108,750 | -46.2% |
| Amounts payable within one year | 42/48 | €1,672,113 | €2,410,274 | +€738,161 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €108,750 | €108,750 | = | 0.0% |
| Trade debts | 44 | €690,340 | €1,351,854 | +€661,515 | +95.8% |
| Suppliers | 440/4 | €690,340 | €1,351,854 | +€661,515 | +95.8% |
| Taxes, remuneration and social security | 45 | €122,986 | €143,045 | +€20,059 | +16.3% |
| Taxes | 450/3 | €38,717 | €46,512 | +€7,796 | +20.1% |
| Remuneration and social security | 454/9 | €84,269 | €96,533 | +€12,264 | +14.6% |
| Other amounts payable | 47/48 | €750,038 | €806,625 | +€56,587 | +7.5% |
| Accrued charges and deferred income | 492/3 | €3,016 | €3,284 | +€268 | +8.9% |
| Remuneration, social security and pensions | 62 | €518,703 | €554,977 | +€36,274 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495,351 | €512,331 | +€16,980 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,558 | €5,618 | +€60 | +1.1% |
| Other operating charges | 640/8 | €26,580 | €51,811 | +€25,231 | +94.9% |
| Gross operating margin | 9900 | €1,069,438 | €771,306 | -€298,132 | -27.9% |
| Operating profit (loss) | 9901 | €23,246 | -€353,431 | -€376,677 | |
| Financial income | 75/76B | €0 | €4,699 | +€4,699 | |
| Recurring financial income | 75 | €0 | €4,699 | +€4,699 | |
| Financial charges | 65/66B | €32,493 | €23,231 | -€9,262 | -28.5% |
| Recurring financial charges | 65 | €32,493 | €23,231 | -€9,262 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,247 | -€371,963 | -€362,716 | -3922.3% |
| Income taxes | 67/77 | €0 | €593 | +€593 | |
| Profit (loss) for the period | 9904 | -€9,247 | -€372,556 | -€363,308 | -3928.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,247 | -€372,556 | -€363,308 | -3928.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.