Brouwerij Vissenberg: 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 Vissenberg
Largest movements
- Stocks and contracts +€11,788
up €11,788 (+31.1%), from €37,893 to €49,682
- Cash +€6,304
up €6,304 (+109%), from €5,803 to €12,106
mainly Trade debts (+€24,338) and Other debts (+€8,000)
- Receivables within one year +€4,820
up €4,820 (+48.7%), from €9,892 to €14,713
of which Trade receivables: +€4,820
- Tangible fixed assets +€1,109
up €1,109 (+123%), from €905 to €2,014
of which Plant, machinery and equipment: +€1,727
- Trade debts +€24,338
up €24,338 (+1,016%), from €2,396 to €26,734
- Profit (loss) carried forward -€13,310
down €13,310, from €9,900 to -€3,410
- Other debts +€8,000
up €8,000 (+27.4%), from €29,222 to €37,222
- Reserves +€7,041
up €7,041 (+102%), from €6,878 to €13,919
- Tax, wage and social debts -€1,810
down €1,810 (-60.0%), from €3,018 to €1,208
- Gross operating margin -€13,656
down €13,656 (-72.1%), from €18,930 to €5,274
- Other operating charges +€3,828
up €3,828 (+67.8%), from €5,647 to €9,474
- Taxes -€2,621
no longer reported in 2025 (was €2,621)
- Depreciation -€1,595
down €1,595 (-57.8%), from €2,759 to €1,164
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 | €63,834 | €88,094 | +€24,260 | +38.0% |
| Fixed assets | 21/28 | €6,183 | €7,392 | +€1,209 | +19.6% |
| Tangible fixed assets | 22/27 | €905 | €2,014 | +€1,109 | +123% |
| Land and buildings | 22 | €618 | - | -€618 | |
| Plant, machinery and equipment | 23 | €287 | €2,014 | +€1,727 | +602% |
| Financial fixed assets | 28 | €5,278 | €5,378 | +€100 | +1.9% |
| Current assets | 29/58 | €57,651 | €80,702 | +€23,051 | +40.0% |
| Stocks and contracts in progress | 3 | €37,893 | €49,682 | +€11,788 | +31.1% |
| Stocks | 30/36 | €37,893 | €49,682 | +€11,788 | +31.1% |
| Amounts receivable within one year | 40/41 | €9,892 | €14,713 | +€4,820 | +48.7% |
| Trade receivables | 40 | €8,067 | €12,887 | +€4,820 | +59.8% |
| Other amounts receivable | 41 | €1,826 | €1,826 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,803 | €12,106 | +€6,304 | +109% |
| Deferred charges and accrued income | 490/1 | €4,063 | €4,201 | +€139 | +3.4% |
| Total equity and liabilities | 10/49 | €63,834 | €88,094 | +€24,260 | +38.0% |
| Equity | 10/15 | €28,198 | €21,929 | -€6,269 | -22.2% |
| Contributions | 10/11 | €11,420 | €11,420 | = | 0.0% |
| Reserves | 13 | €6,878 | €13,919 | +€7,041 | +102% |
| Distributable reserves | 133 | €6,878 | €13,919 | +€7,041 | +102% |
| Profit (loss) carried forward | 14 | €9,900 | -€3,410 | -€13,310 | |
| Amounts payable | 17/49 | €35,636 | €66,165 | +€30,529 | +85.7% |
| Amounts payable after more than one year | 17 | €1,000 | €1,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,636 | €65,165 | +€30,529 | +88.1% |
| Trade debts | 44 | €2,396 | €26,734 | +€24,338 | +1,016% |
| Suppliers | 440/4 | €2,396 | €26,734 | +€24,338 | +1,016% |
| Taxes, remuneration and social security | 45 | €3,018 | €1,208 | -€1,810 | -60.0% |
| Taxes | 450/3 | €3,018 | €1,208 | -€1,810 | -60.0% |
| Other amounts payable | 47/48 | €29,222 | €37,222 | +€8,000 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,759 | €1,164 | -€1,595 | -57.8% |
| Other operating charges | 640/8 | €5,647 | €9,474 | +€3,828 | +67.8% |
| Gross operating margin | 9900 | €18,930 | €5,274 | -€13,656 | -72.1% |
| Operating profit (loss) | 9901 | €10,524 | -€5,364 | -€15,889 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €164 | €200 | +€37 | +22.5% |
| Recurring financial charges | 65 | €164 | €200 | +€37 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €10,366 | -€5,565 | -€15,931 | |
| Income taxes | 67/77 | €2,621 | - | -€2,621 | |
| Profit (loss) for the period | 9904 | €7,745 | -€5,565 | -€13,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,745 | -€5,565 | -€13,310 |
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.