BROUWERSHOF: 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.
BROUWERSHOF
Largest movements
- Cash +€96,812
up €96,812 (+108%), from €89,591 to €186,403
mainly Other debts (+€427,977) and Net result for the year (+€100,893)
- Other debts +€427,977
up €427,977 (+756,946%), from €57 to €428,034
- Contributions -€338,500
down €338,500 (-84.6%), from €400,000 to €61,500
of which Capital: -€338,500
- Gross operating margin +€16,956
up €16,956 (+12.1%), from €139,576 to €156,532
- Financial income +€9,697
up €9,697 (+75.9%), from €12,777 to €22,474
- Taxes +€7,464
up €7,464 (+18.8%), from €39,620 to €47,084
- Other operating charges +€5,342
up €5,342 (+27.8%), from €19,208 to €24,550
- Financial charges -€5,013
down €5,013 (-75.2%), from €6,666 to €1,653
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 | €974,672 | €1,066,706 | +€92,034 | +9.4% |
| Fixed assets | 21/28 | €40,582 | €39,059 | -€1,523 | -3.8% |
| Tangible fixed assets | 22/27 | €40,582 | €39,059 | -€1,523 | -3.8% |
| Land and buildings | 22 | €40,582 | €36,137 | -€4,445 | -11.0% |
| Plant, machinery and equipment | 23 | - | €2,922 | +€2,922 | |
| Current assets | 29/58 | €934,091 | €1,027,647 | +€93,557 | +10.0% |
| Current investments | 50/53 | €842,938 | €837,079 | -€5,859 | -0.7% |
| Cash at bank and in hand | 54/58 | €89,591 | €186,403 | +€96,812 | +108% |
| Deferred charges and accrued income | 490/1 | €1,562 | €4,165 | +€2,604 | +167% |
| Total equity and liabilities | 10/49 | €974,672 | €1,066,706 | +€92,034 | +9.4% |
| Equity | 10/15 | €964,303 | €615,210 | -€349,094 | -36.2% |
| Contributions | 10/11 | €400,000 | €61,500 | -€338,500 | -84.6% |
| Capital | 10 | €400,000 | €61,500 | -€338,500 | -84.6% |
| Issued capital | 100 | €400,000 | €61,500 | -€338,500 | -84.6% |
| Contributions outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Reserves | 13 | €427,948 | €417,354 | -€10,594 | -2.5% |
| Non-distributable reserves | 130/1 | €31,470 | €25,895 | -€5,574 | -17.7% |
| Legal reserve | 130 | €31,435 | €25,860 | -€5,574 | -17.7% |
| Reserves not available under the articles | 1311 | €35 | €35 | = | 0.0% |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €396,479 | €391,459 | -€5,019 | -1.3% |
| Profit (loss) carried forward | 14 | €136,355 | €136,355 | = | 0.0% |
| Amounts payable | 17/49 | €10,369 | €451,496 | +€441,127 | +4,254% |
| Amounts payable within one year | 42/48 | €6,135 | €451,496 | +€445,362 | +7,259% |
| Trade debts | 44 | €668 | €6,391 | +€5,723 | +857% |
| Suppliers | 440/4 | €668 | €6,391 | +€5,723 | +857% |
| Advances received on contracts in progress | 46 | €928 | €4,728 | +€3,800 | +409% |
| Taxes, remuneration and social security | 45 | €4,482 | €12,343 | +€7,861 | +175% |
| Taxes | 450/3 | €4,482 | €12,343 | +€7,861 | +175% |
| Other amounts payable | 47/48 | €57 | €428,034 | +€427,977 | +756,946% |
| Accrued charges and deferred income | 492/3 | €4,234 | €0 | -€4,234 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,435 | €4,825 | -€1,610 | -25.0% |
| Other operating charges | 640/8 | €19,208 | €24,550 | +€5,342 | +27.8% |
| Gross operating margin | 9900 | €139,576 | €156,532 | +€16,956 | +12.1% |
| Operating profit (loss) | 9901 | €113,932 | €127,157 | +€13,225 | +11.6% |
| Financial income | 75/76B | €12,777 | €22,474 | +€9,697 | +75.9% |
| Recurring financial income | 75 | €12,777 | €22,474 | +€9,697 | +75.9% |
| Financial charges | 65/66B | €6,666 | €1,653 | -€5,013 | -75.2% |
| Recurring financial charges | 65 | €6,666 | €1,653 | -€5,013 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €120,043 | €147,978 | +€27,934 | +23.3% |
| Income taxes | 67/77 | €39,620 | €47,084 | +€7,464 | +18.8% |
| Profit (loss) for the period | 9904 | €80,423 | €100,893 | +€20,471 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,423 | €100,893 | +€20,471 | +25.5% |
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 29 October 2026 via checked.be.