BROUWWELD: 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.
BROUWWELD
Largest movements
- Cash -€41,687
down €41,687 (-32.7%), from €127,500 to €85,813
mainly Net result for the year (-€26,837) and Other debts (-€10,744)
- Tangible fixed assets -€20,256
down €20,256 (-13.8%), from €146,359 to €126,103
of which Land and buildings: -€20,076
- Deferred charges and accrued income +€8,326
up €8,326 (+185.3%), from €4,495 to €12,821
- Profit (loss) carried forward -€26,837
down €26,837 (-85.1%), from -€31,519 to -€58,356
- Other debts -€10,744
down €10,744 (-6.4%), from €166,636 to €155,892
- Current portion of long-term debt -€7,506
down €7,506 (-57.7%), from €13,009 to €5,503
- Debts after one year -€5,586
no longer reported in 2025 (was €5,586)
- Gross operating margin -€49,282
down €49,282 (-97.7%), from €50,466 to €1,184
- Depreciation -€1,436
down €1,436 (-6.6%), from €21,692 to €20,256
- Financial charges -€641
down €641 (-47.5%), from €1,350 to €708
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.
Cash bridge derived
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 | €285,289 | €231,744 | -€53,545 | -18.8% |
| Fixed assets | 21/28 | €146,359 | €126,103 | -€20,256 | -13.8% |
| Tangible fixed assets | 22/27 | €146,359 | €126,103 | -€20,256 | -13.8% |
| Land and buildings | 22 | €146,149 | €126,073 | -€20,076 | -13.7% |
| Plant, machinery and equipment | 23 | €211 | €30 | -€180 | -85.7% |
| Current assets | 29/58 | €138,930 | €105,641 | -€33,289 | -24.0% |
| Amounts receivable within one year | 40/41 | €6,935 | €7,007 | +€72 | +1.0% |
| Trade receivables | 40 | €6,651 | €6,909 | +€258 | +3.9% |
| Other amounts receivable | 41 | €284 | €98 | -€187 | -65.7% |
| Cash at bank and in hand | 54/58 | €127,500 | €85,813 | -€41,687 | -32.7% |
| Deferred charges and accrued income | 490/1 | €4,495 | €12,821 | +€8,326 | +185.3% |
| Total equity and liabilities | 10/49 | €285,289 | €231,744 | -€53,545 | -18.8% |
| Equity | 10/15 | €92,407 | €65,570 | -€26,837 | -29.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €23,927 | €23,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,727 | €17,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,519 | -€58,356 | -€26,837 | -85.1% |
| Amounts payable | 17/49 | €192,882 | €166,174 | -€26,708 | -13.8% |
| Amounts payable after more than one year | 17 | €5,586 | - | -€5,586 | |
| Financial debts | 170/4 | €5,586 | - | -€5,586 | |
| Amounts payable within one year | 42/48 | €187,249 | €166,124 | -€21,125 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €13,009 | €5,503 | -€7,506 | -57.7% |
| Trade debts | 44 | €7,057 | €4,729 | -€2,328 | -33.0% |
| Suppliers | 440/4 | €7,057 | €4,729 | -€2,328 | -33.0% |
| Taxes, remuneration and social security | 45 | €547 | - | -€547 | |
| Taxes | 450/3 | €547 | - | -€547 | |
| Other amounts payable | 47/48 | €166,636 | €155,892 | -€10,744 | -6.4% |
| Accrued charges and deferred income | 492/3 | €48 | €50 | +€2 | +4.8% |
| Remuneration, social security and pensions | 62 | €2,305 | €1,917 | -€388 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,692 | €20,256 | -€1,436 | -6.6% |
| Other operating charges | 640/8 | €5,455 | €5,354 | -€101 | -1.9% |
| Non-recurring operating charges | 66A | €121 | €300 | +€179 | +147.9% |
| Gross operating margin | 9900 | €50,466 | €1,184 | -€49,282 | -97.7% |
| Operating profit (loss) | 9901 | €20,892 | -€26,643 | -€47,536 | |
| Financial income | 75/76B | €299 | €717 | +€418 | +139.6% |
| Recurring financial income | 75 | €299 | €717 | +€418 | +139.6% |
| Financial charges | 65/66B | €1,350 | €708 | -€641 | -47.5% |
| Recurring financial charges | 65 | €1,350 | €708 | -€641 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €19,842 | -€26,635 | -€46,477 | |
| Income taxes | 67/77 | €211 | €202 | -€9 | -4.4% |
| Profit (loss) for the period | 9904 | €19,631 | -€26,837 | -€46,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,631 | -€26,837 | -€46,468 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.