CLAESSENS BREWERIES: 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.
CLAESSENS BREWERIES
Largest movements
- Receivables within one year +€74,981
up €74,981 (+54.9%), from €136,579 to €211,560
of which Other amounts receivable: +€64,083
- Cash -€3,848
down €3,848 (-44.9%), from €8,568 to €4,720
mainly Receivables within one year (-€74,981) and Tax, wage and social debts (-€22,520)
- Trade debts +€46,334
up €46,334 (+638%), from €7,258 to €53,592
- Profit (loss) carried forward +€46,034
up €46,034 (+51.8%), from €88,883 to €134,916
- Tax, wage and social debts -€22,520
down €22,520 (-95.3%), from €23,635 to €1,115
- Gross operating margin +€49,881
up €49,881 (+403%), from €12,383 to €62,264
- Staff costs +€7,000
new in 2024: €7,000
- Other operating charges +€5,649
up €5,649 (+1,046%), from €540 to €6,189
- Taxes +€3,422
up €3,422, from -€1,091 to €2,332
- Financial charges -€732
down €732 (-50.8%), from €1,442 to €710
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,276 | €229,123 | +€69,847 | +43.9% |
| Fixed assets | 21/28 | €2,838 | €2,838 | = | 0.0% |
| Financial fixed assets | 28 | €2,838 | €2,838 | = | 0.0% |
| Current assets | 29/58 | €156,437 | €226,285 | +€69,847 | +44.6% |
| Amounts receivable after more than one year | 29 | €9,000 | €9,000 | = | 0.0% |
| Trade receivables | 290 | €9,000 | €9,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,291 | €1,005 | -€1,286 | -56.2% |
| Stocks | 30/36 | €2,291 | €1,005 | -€1,286 | -56.2% |
| Amounts receivable within one year | 40/41 | €136,579 | €211,560 | +€74,981 | +54.9% |
| Trade receivables | 40 | €1,149 | €12,047 | +€10,898 | +949% |
| Other amounts receivable | 41 | €135,430 | €199,513 | +€64,083 | +47.3% |
| Cash at bank and in hand | 54/58 | €8,568 | €4,720 | -€3,848 | -44.9% |
| Total equity and liabilities | 10/49 | €159,276 | €229,123 | +€69,847 | +43.9% |
| Equity | 10/15 | €108,383 | €154,416 | +€46,034 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €900 | €900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,883 | €134,916 | +€46,034 | +51.8% |
| Amounts payable | 17/49 | €50,893 | €74,707 | +€23,814 | +46.8% |
| Amounts payable within one year | 42/48 | €50,893 | €74,707 | +€23,814 | +46.8% |
| Trade debts | 44 | €7,258 | €53,592 | +€46,334 | +638% |
| Suppliers | 440/4 | €7,258 | €53,592 | +€46,334 | +638% |
| Taxes, remuneration and social security | 45 | €23,635 | €1,115 | -€22,520 | -95.3% |
| Taxes | 450/3 | €23,635 | €1,115 | -€22,520 | -95.3% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,321 | +€2,321 | |
| Remuneration, social security and pensions | 62 | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €540 | €6,189 | +€5,649 | +1,046% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €12,383 | €62,264 | +€49,881 | +403% |
| Operating profit (loss) | 9901 | €11,843 | €49,075 | +€37,232 | +314% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,442 | €710 | -€732 | -50.8% |
| Recurring financial charges | 65 | €1,442 | €710 | -€732 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €10,401 | €48,365 | +€37,965 | +365% |
| Income taxes | 67/77 | -€1,091 | €2,332 | +€3,422 | |
| Profit (loss) for the period | 9904 | €11,491 | €46,034 | +€34,542 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €11,491 | €46,034 | +€34,542 | +301% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.