BROUWERS: what changed
Two fiscal 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.
BROUWERS
Largest movements
- Cash -€25,647
down €25,647 (-94.4%), from €27,167 to €1,520
mainly Net result for the year (-€44,681) and Stocks and contracts (-€6,133)
- Tangible fixed assets -€11,451
down €11,451 (-34.2%), from €33,447 to €21,996
of which Furniture and vehicles: -€7,333
- Stocks and contracts +€6,133
new in 2024: €6,133
- Receivables within one year -€5,068
down €5,068 (-13.5%), from €37,503 to €32,435
of which Other amounts receivable: -€5,004
- Reserves -€44,681
down €44,681 (-85.7%), from €52,109 to €7,428
- Trade debts +€12,043
up €12,043 (+82.3%), from €14,624 to €26,667
- Other debts -€2,877
down €2,877 (-24.6%), from €11,696 to €8,820
- Gross operating margin -€60,867
down €60,867 (-81.3%), from €74,892 to €14,025
- Staff costs +€42,753
up €42,753 (+1168.8%), from €3,658 to €46,410
- Taxes -€17,429
down €17,429 (-99.2%), from €17,564 to €135
- Depreciation +€10,262
up €10,262 (+862.8%), from €1,189 to €11,451
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,117 | €62,432 | -€35,685 | -36.4% |
| Fixed assets | 21/28 | €33,447 | €21,996 | -€11,451 | -34.2% |
| Tangible fixed assets | 22/27 | €33,447 | €21,996 | -€11,451 | -34.2% |
| Plant, machinery and equipment | 23 | €11,587 | €7,469 | -€4,118 | -35.5% |
| Furniture and vehicles | 24 | €21,860 | €14,526 | -€7,333 | -33.5% |
| Current assets | 29/58 | €64,670 | €40,436 | -€24,234 | -37.5% |
| Stocks and contracts in progress | 3 | - | €6,133 | +€6,133 | |
| Stocks | 30/36 | - | €6,133 | +€6,133 | |
| Amounts receivable within one year | 40/41 | €37,503 | €32,435 | -€5,068 | -13.5% |
| Trade receivables | 40 | €29,082 | €29,019 | -€63 | -0.2% |
| Other amounts receivable | 41 | €8,420 | €3,416 | -€5,004 | -59.4% |
| Cash at bank and in hand | 54/58 | €27,167 | €1,520 | -€25,647 | -94.4% |
| Deferred charges and accrued income | 490/1 | - | €349 | +€349 | |
| Total equity and liabilities | 10/49 | €98,117 | €62,432 | -€35,685 | -36.4% |
| Equity | 10/15 | €53,109 | €8,428 | -€44,681 | -84.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,109 | €7,428 | -€44,681 | -85.7% |
| Distributable reserves | 133 | €52,109 | €7,428 | -€44,681 | -85.7% |
| Amounts payable | 17/49 | €45,007 | €54,003 | +€8,996 | +20.0% |
| Amounts payable within one year | 42/48 | €45,007 | €53,816 | +€8,809 | +19.6% |
| Trade debts | 44 | €14,624 | €26,667 | +€12,043 | +82.3% |
| Suppliers | 440/4 | €14,624 | €26,667 | +€12,043 | +82.3% |
| Taxes, remuneration and social security | 45 | €18,687 | €18,330 | -€358 | -1.9% |
| Taxes | 450/3 | €17,564 | €17,699 | +€135 | +0.8% |
| Remuneration and social security | 454/9 | €1,123 | €630 | -€493 | -43.9% |
| Other amounts payable | 47/48 | €11,696 | €8,820 | -€2,877 | -24.6% |
| Accrued charges and deferred income | 492/3 | - | €187 | +€187 | |
| Remuneration, social security and pensions | 62 | €3,658 | €46,410 | +€42,753 | +1168.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,189 | €11,451 | +€10,262 | +862.8% |
| Other operating charges | 640/8 | €321 | €462 | +€141 | +44.1% |
| Gross operating margin | 9900 | €74,892 | €14,025 | -€60,867 | -81.3% |
| Operating profit (loss) | 9901 | €69,724 | -€44,299 | -€114,023 | |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €50 | €296 | +€246 | +492.7% |
| Recurring financial charges | 65 | €50 | €296 | +€246 | +492.7% |
| Profit (loss) for the period before taxes | 9903 | €69,674 | -€44,546 | -€114,220 | |
| Income taxes | 67/77 | €17,564 | €135 | -€17,429 | -99.2% |
| Profit (loss) for the period | 9904 | €52,109 | -€44,681 | -€96,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,109 | -€44,681 | -€96,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.