Brouwerijcafé BTM: 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.
Brouwerijcafé BTM
Largest movements
- Cash +€24,627
up €24,627 (+81.4%), from €30,263 to €54,890
mainly Tax, wage and social debts (+€32,935) and Depreciation (+€11,572)
- Receivables within one year +€13,089
up €13,089 (+57.1%), from €22,907 to €35,996
of which Trade receivables: +€10,620
- Tangible fixed assets -€11,572
down €11,572 (-20.6%), from €56,051 to €44,480
- Stocks and contracts -€6,228
down €6,228 (-43.7%), from €14,253 to €8,026
- Tax, wage and social debts +€32,935
up €32,935 (+157%), from €21,043 to €53,978
of which Remuneration and social security: +€20,832
- Other debts -€19,456
down €19,456 (-29.3%), from €66,480 to €47,024
- Trade debts +€5,992
up €5,992 (+27.1%), from €22,109 to €28,101
- Gross operating margin -€13,245
down €13,245 (-4.2%), from €316,732 to €303,487
- Other operating charges +€7,943
up €7,943 (+209%), from €3,803 to €11,746
- Staff costs -€5,750
down €5,750 (-2.0%), from €282,461 to €276,711
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 | €125,061 | €145,326 | +€20,265 | +16.2% |
| Fixed assets | 21/28 | €56,051 | €44,480 | -€11,572 | -20.6% |
| Tangible fixed assets | 22/27 | €56,051 | €44,480 | -€11,572 | -20.6% |
| Plant, machinery and equipment | 23 | €10,418 | €6,699 | -€3,719 | -35.7% |
| Furniture and vehicles | 24 | €5,605 | €3,114 | -€2,491 | -44.4% |
| Other tangible fixed assets | 26 | €40,028 | €34,667 | -€5,361 | -13.4% |
| Current assets | 29/58 | €69,010 | €100,846 | +€31,837 | +46.1% |
| Stocks and contracts in progress | 3 | €14,253 | €8,026 | -€6,228 | -43.7% |
| Stocks | 30/36 | €14,253 | €8,026 | -€6,228 | -43.7% |
| Amounts receivable within one year | 40/41 | €22,907 | €35,996 | +€13,089 | +57.1% |
| Trade receivables | 40 | €6,346 | €16,966 | +€10,620 | +167% |
| Other amounts receivable | 41 | €16,561 | €19,031 | +€2,469 | +14.9% |
| Cash at bank and in hand | 54/58 | €30,263 | €54,890 | +€24,627 | +81.4% |
| Deferred charges and accrued income | 490/1 | €1,586 | €1,935 | +€348 | +21.9% |
| Total equity and liabilities | 10/49 | €125,061 | €145,326 | +€20,265 | +16.2% |
| Equity | 10/15 | €15,430 | €16,224 | +€794 | +5.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,430 | €6,224 | +€794 | +14.6% |
| Amounts payable | 17/49 | €109,631 | €129,102 | +€19,471 | +17.8% |
| Amounts payable within one year | 42/48 | €109,631 | €129,102 | +€19,471 | +17.8% |
| Trade debts | 44 | €22,109 | €28,101 | +€5,992 | +27.1% |
| Suppliers | 440/4 | €22,109 | €28,101 | +€5,992 | +27.1% |
| Taxes, remuneration and social security | 45 | €21,043 | €53,978 | +€32,935 | +157% |
| Taxes | 450/3 | €4,812 | €16,915 | +€12,104 | +252% |
| Remuneration and social security | 454/9 | €16,231 | €37,063 | +€20,832 | +128% |
| Other amounts payable | 47/48 | €66,480 | €47,024 | -€19,456 | -29.3% |
| Remuneration, social security and pensions | 62 | €282,461 | €276,711 | -€5,750 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,707 | €11,572 | -€1,136 | -8.9% |
| Other operating charges | 640/8 | €3,803 | €11,746 | +€7,943 | +209% |
| Gross operating margin | 9900 | €316,732 | €303,487 | -€13,245 | -4.2% |
| Operating profit (loss) | 9901 | €17,762 | €3,459 | -€14,303 | -80.5% |
| Financial income | 75/76B | €545 | €1,075 | +€529 | +97.0% |
| Recurring financial income | 75 | €545 | €1,075 | +€529 | +97.0% |
| Financial charges | 65/66B | €3,528 | €3,739 | +€211 | +6.0% |
| Recurring financial charges | 65 | €3,528 | €3,739 | +€211 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €14,779 | €794 | -€13,985 | -94.6% |
| Profit (loss) for the period | 9904 | €14,779 | €794 | -€13,985 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,779 | €794 | -€13,985 | -94.6% |
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 23 October 2026 via checked.be.