BRYGGJA BREWERY: 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.
BRYGGJA BREWERY
Largest movements
- Tangible fixed assets -€12,706
down €12,706 (-15.8%), from €80,612 to €67,906
of which Plant, machinery and equipment: -€11,712
- Receivables within one year +€12,004
up €12,004 (+98.6%), from €12,172 to €24,176
of which Trade receivables: +€12,253
- Cash -€7,308
down €7,308 (-30.5%), from €23,937 to €16,629
mainly Receivables within one year (-€12,004) and Other debts (-€5,604)
- Stocks and contracts +€2,266
up €2,266 (+5.9%), from €38,393 to €40,658
- Other debts -€5,604
down €5,604 (-4.3%), from €129,591 to €123,987
- Profit (loss) carried forward -€4,333
down €4,333 (-12.9%), from -€33,644 to -€37,976
- Trade debts +€2,998
up €2,998 (+58.3%), from €5,139 to €8,136
- Gross operating margin +€9,214
up €9,214 (+363%), from €2,539 to €11,753
- Depreciation -€3,898
down €3,898 (-20.7%), from €18,804 to €14,906
- Other operating charges -€195
down €195 (-15.5%), from €1,255 to €1,060
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 | €155,805 | €150,068 | -€5,736 | -3.7% |
| Fixed assets | 21/28 | €80,612 | €67,906 | -€12,706 | -15.8% |
| Tangible fixed assets | 22/27 | €80,612 | €67,906 | -€12,706 | -15.8% |
| Plant, machinery and equipment | 23 | €71,993 | €60,280 | -€11,712 | -16.3% |
| Furniture and vehicles | 24 | €7,929 | €5,379 | -€2,550 | -32.2% |
| Other tangible fixed assets | 26 | €690 | €2,246 | +€1,556 | +226% |
| Current assets | 29/58 | €75,193 | €82,162 | +€6,970 | +9.3% |
| Stocks and contracts in progress | 3 | €38,393 | €40,658 | +€2,266 | +5.9% |
| Stocks | 30/36 | €38,393 | €40,658 | +€2,266 | +5.9% |
| Amounts receivable within one year | 40/41 | €12,172 | €24,176 | +€12,004 | +98.6% |
| Trade receivables | 40 | €9,638 | €21,891 | +€12,253 | +127% |
| Other amounts receivable | 41 | €2,534 | €2,285 | -€249 | -9.8% |
| Cash at bank and in hand | 54/58 | €23,937 | €16,629 | -€7,308 | -30.5% |
| Deferred charges and accrued income | 490/1 | €691 | €699 | +€8 | +1.2% |
| Total equity and liabilities | 10/49 | €155,805 | €150,068 | -€5,736 | -3.7% |
| Equity | 10/15 | €16,356 | €12,024 | -€4,333 | -26.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,644 | -€37,976 | -€4,333 | -12.9% |
| Amounts payable | 17/49 | €139,448 | €138,044 | -€1,404 | -1.0% |
| Amounts payable within one year | 42/48 | €139,448 | €138,044 | -€1,404 | -1.0% |
| Trade debts | 44 | €5,139 | €8,136 | +€2,998 | +58.3% |
| Suppliers | 440/4 | €5,139 | €8,136 | +€2,998 | +58.3% |
| Taxes, remuneration and social security | 45 | €4,718 | €5,921 | +€1,203 | +25.5% |
| Taxes | 450/3 | €4,718 | €5,921 | +€1,203 | +25.5% |
| Other amounts payable | 47/48 | €129,591 | €123,987 | -€5,604 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,804 | €14,906 | -€3,898 | -20.7% |
| Other operating charges | 640/8 | €1,255 | €1,060 | -€195 | -15.5% |
| Gross operating margin | 9900 | €2,539 | €11,753 | +€9,214 | +363% |
| Operating profit (loss) | 9901 | -€17,520 | -€4,213 | +€13,307 | +76.0% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €101 | €149 | +€48 | +47.6% |
| Recurring financial charges | 65 | €101 | €149 | +€48 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,620 | -€4,333 | +€13,288 | +75.4% |
| Profit (loss) for the period | 9904 | -€17,620 | -€4,333 | +€13,288 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,620 | -€4,333 | +€13,288 | +75.4% |
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.