Brouwers Hout: 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.
Brouwers Hout
Largest movements
- Stocks and contracts -€363,182
down €363,182 (-12.8%), from €2.8m to €2.5m
- Current investments +€327,622
up €327,622 (+24.6%), from €1.3m to €1.7m
- Cash +€297,372
up €297,372 (+70.9%), from €419,567 to €716,940
mainly Net result for the year (+€579,646) and Stocks and contracts (+€363,182)
- Receivables within one year -€84,363
down €84,363 (-27.7%), from €304,225 to €219,862
of which Trade receivables: -€76,780
- Tangible fixed assets -€66,084
down €66,084 (-9.8%), from €672,643 to €606,559
of which Furniture and vehicles: -€65,424
- Reserves +€397,990
up €397,990 (+11.3%), from €3.5m to €3.9m
of which Distributable reserves: +€397,990
- Tax, wage and social debts -€182,013
down €182,013 (-74.9%), from €243,032 to €61,019
of which Taxes: -€182,088
- Trade debts -€83,234
down €83,234 (-75.4%), from €110,382 to €27,148
- Gross operating margin -€528,246
down €528,246 (-30.6%), from €1.7m to €1.2m
- Taxes -€168,187
down €168,187 (-35.5%), from €473,885 to €305,697
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 | €5,579,297 | €5,705,494 | +€126,197 | +2.3% |
| Fixed assets | 21/28 | €672,643 | €606,559 | -€66,084 | -9.8% |
| Tangible fixed assets | 22/27 | €672,643 | €606,559 | -€66,084 | -9.8% |
| Land and buildings | 22 | €399,647 | €399,128 | -€519 | -0.1% |
| Plant, machinery and equipment | 23 | €3,842 | €3,700 | -€142 | -3.7% |
| Furniture and vehicles | 24 | €269,154 | €203,730 | -€65,424 | -24.3% |
| Current assets | 29/58 | €4,906,654 | €5,098,936 | +€192,281 | +3.9% |
| Stocks and contracts in progress | 3 | €2,835,419 | €2,472,237 | -€363,182 | -12.8% |
| Stocks | 30/36 | €2,835,419 | €2,472,237 | -€363,182 | -12.8% |
| Amounts receivable within one year | 40/41 | €304,225 | €219,862 | -€84,363 | -27.7% |
| Trade receivables | 40 | €296,642 | €219,862 | -€76,780 | -25.9% |
| Other amounts receivable | 41 | €7,583 | €0 | -€7,583 | -100% |
| Current investments | 50/53 | €1,333,648 | €1,661,270 | +€327,622 | +24.6% |
| Cash at bank and in hand | 54/58 | €419,567 | €716,940 | +€297,372 | +70.9% |
| Deferred charges and accrued income | 490/1 | €13,796 | €28,626 | +€14,831 | +108% |
| Total equity and liabilities | 10/49 | €5,579,297 | €5,705,494 | +€126,197 | +2.3% |
| Equity | 10/15 | €3,587,117 | €3,985,107 | +€397,990 | +11.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,525,617 | €3,923,607 | +€397,990 | +11.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €3,519,467 | €3,917,457 | +€397,990 | +11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €171,173 | €171,173 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €171,173 | €171,173 | = | 0.0% |
| Environmental obligations | 163 | €171,173 | €171,173 | = | 0.0% |
| Amounts payable | 17/49 | €1,821,007 | €1,549,214 | -€271,793 | -14.9% |
| Amounts payable after more than one year | 17 | €946,000 | €946,000 | = | 0.0% |
| Other amounts payable | 178/9 | €946,000 | €946,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €863,542 | €603,214 | -€260,328 | -30.1% |
| Financial debts | 43 | €6 | €0 | -€6 | -100% |
| Other loans | 439 | €6 | €0 | -€6 | -100% |
| Trade debts | 44 | €110,382 | €27,148 | -€83,234 | -75.4% |
| Suppliers | 440/4 | €110,382 | €27,148 | -€83,234 | -75.4% |
| Taxes, remuneration and social security | 45 | €243,032 | €61,019 | -€182,013 | -74.9% |
| Taxes | 450/3 | €219,756 | €37,668 | -€182,088 | -82.9% |
| Remuneration and social security | 454/9 | €23,276 | €23,351 | +€75 | +0.3% |
| Other amounts payable | 47/48 | €510,122 | €515,047 | +€4,925 | +1.0% |
| Accrued charges and deferred income | 492/3 | €11,466 | €0 | -€11,466 | -100% |
| Non-recurring operating income | 76A | €9,132 | €0 | -€9,132 | -100% |
| Remuneration, social security and pensions | 62 | €186,306 | €180,142 | -€6,164 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,759 | €115,555 | +€12,796 | +12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €27,516 | €30,237 | +€2,721 | +9.9% |
| Non-recurring operating charges | 66A | €1,787 | €0 | -€1,787 | -100% |
| Gross operating margin | 9900 | €1,728,964 | €1,200,718 | -€528,246 | -30.6% |
| Operating profit (loss) | 9901 | €1,410,596 | €874,784 | -€535,812 | -38.0% |
| Financial income | 75/76B | €89,701 | €73,192 | -€16,509 | -18.4% |
| Recurring financial income | 75 | €89,701 | €73,192 | -€16,509 | -18.4% |
| Financial charges | 65/66B | €68,992 | €62,633 | -€6,359 | -9.2% |
| Recurring financial charges | 65 | €68,992 | €62,633 | -€6,359 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €1,431,305 | €885,343 | -€545,962 | -38.1% |
| Income taxes | 67/77 | €473,885 | €305,697 | -€168,187 | -35.5% |
| Profit (loss) for the period | 9904 | €957,421 | €579,646 | -€377,775 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €957,421 | €579,646 | -€377,775 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.