DDW 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.
DDW Brewery
Largest movements
- Receivables within one year +€27,988
up €27,988 (+254%), from €11,005 to €38,993
of which Other amounts receivable: +€18,476
- Cash -€12,605
down €12,605 (-52.1%), from €24,193 to €11,589
mainly Receivables within one year (-€27,988) and Other debts (-€12,733)
- Intangible fixed assets -€6,857
down €6,857 (-20.0%), from €34,286 to €27,429
- Profit (loss) carried forward +€24,381
up €24,381 (+76.3%), from €31,969 to €56,350
- Other debts -€12,733
no longer reported in 2024 (was €12,733)
- Provisions +€5,378
new in 2024: €5,378
- Trade debts -€4,978
down €4,978 (-34.6%), from €14,397 to €9,419
- Tax, wage and social debts -€3,929
down €3,929 (-31.7%), from €12,391 to €8,462
of which Remuneration and social security: -€8,245
- Gross operating margin +€10,573
up €10,573 (+29.1%), from €36,368 to €46,942
- Provisions +€5,378
new in 2024: €5,378
- Taxes +€4,303
up €4,303 (+166%), from €2,597 to €6,900
- Financial charges -€1,882
down €1,882 (-60.8%), from €3,094 to €1,212
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 | €74,489 | €82,608 | +€8,119 | +10.9% |
| Fixed assets | 21/28 | €39,291 | €32,026 | -€7,264 | -18.5% |
| Intangible fixed assets | 21 | €34,286 | €27,429 | -€6,857 | -20.0% |
| Tangible fixed assets | 22/27 | €407 | - | -€407 | |
| Furniture and vehicles | 24 | €407 | - | -€407 | |
| Financial fixed assets | 28 | €4,598 | €4,598 | = | 0.0% |
| Current assets | 29/58 | €35,198 | €50,582 | +€15,384 | +43.7% |
| Amounts receivable within one year | 40/41 | €11,005 | €38,993 | +€27,988 | +254% |
| Trade receivables | 40 | €10,823 | €20,335 | +€9,512 | +87.9% |
| Other amounts receivable | 41 | €182 | €18,658 | +€18,476 | +10,171% |
| Cash at bank and in hand | 54/58 | €24,193 | €11,589 | -€12,605 | -52.1% |
| Total equity and liabilities | 10/49 | €74,489 | €82,608 | +€8,119 | +10.9% |
| Equity | 10/15 | €34,969 | €59,350 | +€24,381 | +69.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,969 | €56,350 | +€24,381 | +76.3% |
| Provisions and deferred taxes | 16 | - | €5,378 | +€5,378 | |
| Provisions for liabilities and charges | 160/5 | - | €5,378 | +€5,378 | |
| Other liabilities and charges | 164/5 | - | €5,378 | +€5,378 | |
| Amounts payable | 17/49 | €39,520 | €17,880 | -€21,640 | -54.8% |
| Amounts payable within one year | 42/48 | €39,520 | €17,880 | -€21,640 | -54.8% |
| Trade debts | 44 | €14,397 | €9,419 | -€4,978 | -34.6% |
| Suppliers | 440/4 | €14,397 | €9,419 | -€4,978 | -34.6% |
| Taxes, remuneration and social security | 45 | €12,391 | €8,462 | -€3,929 | -31.7% |
| Taxes | 450/3 | €4,146 | €8,462 | +€4,316 | +104% |
| Remuneration and social security | 454/9 | €8,245 | - | -€8,245 | |
| Other amounts payable | 47/48 | €12,733 | - | -€12,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,264 | €7,264 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,378 | +€5,378 | |
| Other operating charges | 640/8 | €1,956 | €1,807 | -€149 | -7.6% |
| Gross operating margin | 9900 | €36,368 | €46,942 | +€10,573 | +29.1% |
| Operating profit (loss) | 9901 | €27,148 | €32,493 | +€5,345 | +19.7% |
| Financial charges | 65/66B | €3,094 | €1,212 | -€1,882 | -60.8% |
| Recurring financial charges | 65 | €3,094 | €1,212 | -€1,882 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €24,054 | €31,281 | +€7,226 | +30.0% |
| Income taxes | 67/77 | €2,597 | €6,900 | +€4,303 | +166% |
| Profit (loss) for the period | 9904 | €21,457 | €24,381 | +€2,923 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,457 | €24,381 | +€2,923 | +13.6% |
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 23 October 2026 via checked.be.