BRU-CHEVRON: what changed
What changed
BRU-CHEVRON
NACE 11.070, Manufacture of beverages
filed annual accounts (NBB)
Net result for the year
€956,184
2023 · €401,040+€555,144
Equity
€9.4m
2023 · €9.4m+€25,721
Cash
€9
2023 · €1,991-€1,982
Balance sheet total
€16.4m
2023 · €16.7m-€235,535
Largest movements
Assets
- Tangible fixed assets -€473,737
down €473,737 (-7.4%), from €6.4m to €5.9m
of which Land and buildings: -€653,259
- Receivables within one year +€320,158
up €320,158 (+3.4%), from €9.5m to €9.8m
of which Trade receivables: +€417,273
Equity and liabilities
- Trade debts -€459,099
down €459,099 (-13.9%), from €3.3m to €2.8m
- Other debts +€246,061
up €246,061 (+7.5%), from €3.3m to €3.5m
Income statement
- Staff costs -€327,444
down €327,444 (-13.9%), from €2.4m to €2.0m
- Taxes +€190,911
up €190,911 (+126%), from €151,371 to €342,282
of which Taxes: +€192,000
- Turnover -€177,159
down €177,159 (-1.6%), from €10.8m to €10.6m
- Other operating income -€109,418
down €109,418 (-35.5%), from €308,105 to €198,687
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€401,040
Turnover
-€177,159
Other operating income
-€109,418
Goods and materials
+€99,057
Services and other goods
+€35,209
Staff costs
+€327,444
Depreciation
+€69,511
Write-downs
+€23,623
Provisions
+€38,560
Other operating charges
-€2,348
Other operating items
+€517,089
Financial income
+€7,612
Financial charges
-€67,153
Other financial items
-€14,636
Taxes
-€190,911
Deferred taxes and other
-€1,336
Result 2024
€956,184
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
-€446,935
Financing
-€930,463
Cash 2023
€1,991
From operations (derived)
+€1.4m
Net result for the year
+€956,184
Depreciation
+€924,195
Stocks and contracts
+€67,296
Receivables within one year
-€320,158
Deferred charges and accrued income
+€9,155
Provisions
+€13,018
Trade debts
-€459,099
Tax, wage and social debts
-€125,756
Other debts
+€246,061
Accrued charges and deferred income
+€64,520
Investment (derived)
-€446,935
Investment in fixed assets (net)
-€446,935
Financing
-€930,463
Contributions, distributions and other
-€930,463
Cash 2024
€9
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,656,832 | €16,421,297 | -€235,535 | -1.4% |
| Fixed assets | 21/28 | €6,395,450 | €5,918,190 | -€477,260 | -7.5% |
| Intangible fixed assets | 21 | €3,598 | €75 | -€3,523 | -97.9% |
| Tangible fixed assets | 22/27 | €6,389,785 | €5,916,048 | -€473,737 | -7.4% |
| Land and buildings | 22 | €2,917,047 | €2,263,788 | -€653,259 | -22.4% |
| Plant, machinery and equipment | 23 | €1,977,642 | €2,040,296 | +€62,654 | +3.2% |
| Other tangible fixed assets | 26 | €1,031,100 | €1,145,125 | +€114,025 | +11.1% |
| Assets under construction and advance payments | 27 | €463,996 | €466,839 | +€2,843 | +0.6% |
| Financial fixed assets | 28 | €2,067 | €2,067 | = | 0.0% |
| Affiliated companies | 280/1 | €2,067 | €2,067 | = | 0.0% |
| Participating interests | 280 | €2,067 | €2,067 | = | 0.0% |
| Current assets | 29/58 | €10,261,382 | €10,503,107 | +€241,725 | +2.4% |
| Stocks and contracts in progress | 3 | €796,346 | €729,050 | -€67,296 | -8.5% |
| Stocks | 30/36 | €796,346 | €729,050 | -€67,296 | -8.5% |
| Raw materials and consumables | 30/31 | €542,579 | €522,748 | -€19,831 | -3.7% |
| Finished goods | 33 | €253,767 | €206,302 | -€47,465 | -18.7% |
| Amounts receivable within one year | 40/41 | €9,451,595 | €9,771,753 | +€320,158 | +3.4% |
| Trade receivables | 40 | €1,932,816 | €2,350,089 | +€417,273 | +21.6% |
| Other amounts receivable | 41 | €7,518,779 | €7,421,664 | -€97,115 | -1.3% |
| Cash at bank and in hand | 54/58 | €1,991 | €9 | -€1,982 | -99.5% |
| Deferred charges and accrued income | 490/1 | €11,450 | €2,295 | -€9,155 | -80.0% |
| Total equity and liabilities | 10/49 | €16,656,832 | €16,421,297 | -€235,535 | -1.4% |
| Equity | 10/15 | €9,375,748 | €9,401,469 | +€25,721 | +0.3% |
| Contributions | 10/11 | €7,685,091 | €7,685,091 | = | 0.0% |
| Capital | 10 | €6,160,400 | €6,160,400 | = | 0.0% |
| Issued capital | 100 | €6,160,400 | €6,160,400 | = | 0.0% |
| Contributions outside capital | 11 | €1,524,691 | €1,524,691 | = | 0.0% |
| Share premium | 1100/10 | €1,524,691 | €1,524,691 | = | 0.0% |
| Reserves | 13 | €1,623,193 | €1,623,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €616,040 | €616,040 | = | 0.0% |
| Legal reserve | 130 | €616,040 | €616,040 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,222 | €108,222 | = | 0.0% |
| Distributable reserves | 133 | €898,931 | €898,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,335 | €78,459 | +€32,124 | +69.3% |
| Investment grants | 15 | €21,129 | €14,726 | -€6,403 | -30.3% |
| Provisions and deferred taxes | 16 | €165,342 | €178,360 | +€13,018 | +7.9% |
| Provisions for liabilities and charges | 160/5 | €155,979 | €171,132 | +€15,153 | +9.7% |
| Pensions and similar obligations | 160 | €155,979 | €171,132 | +€15,153 | +9.7% |
| Deferred taxes | 168 | €9,363 | €7,228 | -€2,135 | -22.8% |
| Amounts payable | 17/49 | €7,115,742 | €6,841,468 | -€274,274 | -3.9% |
| Amounts payable within one year | 42/48 | €7,103,360 | €6,764,566 | -€338,794 | -4.8% |
| Trade debts | 44 | €3,300,887 | €2,841,788 | -€459,099 | -13.9% |
| Suppliers | 440/4 | €3,300,887 | €2,841,788 | -€459,099 | -13.9% |
| Taxes, remuneration and social security | 45 | €517,744 | €391,988 | -€125,756 | -24.3% |
| Taxes | 450/3 | €89,127 | €81,844 | -€7,283 | -8.2% |
| Remuneration and social security | 454/9 | €428,617 | €310,144 | -€118,473 | -27.6% |
| Other amounts payable | 47/48 | €3,284,729 | €3,530,790 | +€246,061 | +7.5% |
| Accrued charges and deferred income | 492/3 | €12,382 | €76,902 | +€64,520 | +521% |
| Operating income | 70/76A | €11,108,330 | €11,505,302 | +€396,972 | +3.6% |
| Turnover | 70 | €10,786,775 | €10,609,616 | -€177,159 | -1.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €12,741 | -€49,092 | -€61,833 | |
| Own construction capitalised | 72 | €709 | €285 | -€424 | -59.8% |
| Other operating income | 74 | €308,105 | €198,687 | -€109,418 | -35.5% |
| Non-recurring operating income | 76A | - | €745,806 | +€745,806 | |
| Operating charges | 60/66A | €10,569,820 | €10,145,224 | -€424,596 | -4.0% |
| Goods for resale, raw materials and consumables | 60 | €2,801,734 | €2,702,677 | -€99,057 | -3.5% |
| Purchases | 600/8 | - | €2,671,730 | +€2.7m | |
| Change in stocks: decrease (increase) | 609 | -€102,284 | €30,947 | +€133,231 | |
| Services and other goods | 61 | €3,692,925 | €3,657,716 | -€35,209 | -1.0% |
| Remuneration, social security and pensions | 62 | €2,364,002 | €2,036,558 | -€327,444 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993,706 | €924,195 | -€69,511 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,881 | -€12,742 | -€23,623 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €53,713 | €15,153 | -€38,560 | -71.8% |
| Other operating charges | 640/8 | €648,931 | €651,279 | +€2,348 | +0.4% |
| Non-recurring operating charges | 66A | €3,928 | €170,388 | +€166,460 | +4,238% |
| Operating profit (loss) | 9901 | €538,510 | €1,360,078 | +€821,568 | +153% |
| Financial income | 75/76B | - | €7,612 | +€7,612 | |
| Recurring financial income | 75 | €14,636 | €7,612 | -€7,024 | -48.0% |
| Income from financial fixed assets | 750 | €2,953 | €99 | -€2,854 | -96.6% |
| Other financial income | 752/9 | €11,683 | €7,513 | -€4,170 | -35.7% |
| Financial charges | 65/66B | €4,205 | €71,358 | +€67,153 | +1,597% |
| Recurring financial charges | 65 | €4,205 | €71,358 | +€67,153 | +1,597% |
| Debt charges | 650 | - | €68,644 | +€68,644 | |
| Other financial charges | 652/9 | €4,205 | €2,714 | -€1,491 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €548,941 | €1,296,332 | +€747,391 | +136% |
| Transfer from deferred taxes | 780 | €3,470 | €2,134 | -€1,336 | -38.5% |
| Income taxes | 67/77 | €151,371 | €342,282 | +€190,911 | +126% |
| Taxes | 670/3 | €160,000 | €352,000 | +€192,000 | +120% |
| Tax adjustments and reversals of tax provisions | 77 | €8,629 | €9,718 | +€1,089 | +12.6% |
| Profit (loss) for the period | 9904 | €401,040 | €956,184 | +€555,144 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €401,040 | €956,184 | +€555,144 | +138% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.