DE BROUWERIJ: 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.
DE BROUWERIJ
Largest movements
- Cash +€131,179
up €131,179 (+5,701%), from €2,301 to €133,480
mainly Net result for the year (+€95,851) and Stocks and contracts (+€54,004)
- Stocks and contracts -€54,004
down €54,004 (-33.7%), from €160,275 to €106,271
- Receivables within one year +€19,669
up €19,669 (+596%), from €3,298 to €22,967
of which Other amounts receivable: +€20,688
- Profit (loss) carried forward +€95,851
up €95,851, from -€11,022 to €84,828
- Gross operating margin +€120,356
up €120,356 (+1,633%), from €7,371 to €127,727
- Taxes +€28,312
new in 2025: €28,312
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 | €165,874 | €262,804 | +€96,930 | +58.4% |
| Current assets | 29/58 | €165,874 | €262,804 | +€96,930 | +58.4% |
| Stocks and contracts in progress | 3 | €160,275 | €106,271 | -€54,004 | -33.7% |
| Stocks | 30/36 | €160,275 | €106,271 | -€54,004 | -33.7% |
| Amounts receivable within one year | 40/41 | €3,298 | €22,967 | +€19,669 | +596% |
| Trade receivables | 40 | €1,019 | €0 | -€1,019 | -100% |
| Other amounts receivable | 41 | €2,279 | €22,967 | +€20,688 | +908% |
| Cash at bank and in hand | 54/58 | €2,301 | €133,480 | +€131,179 | +5,701% |
| Deferred charges and accrued income | 490/1 | €0 | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €165,874 | €262,804 | +€96,930 | +58.4% |
| Equity | 10/15 | €70,783 | €166,633 | +€95,851 | +135% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,022 | €84,828 | +€95,851 | |
| Amounts payable | 17/49 | €95,091 | €96,170 | +€1,079 | +1.1% |
| Amounts payable within one year | 42/48 | €94,965 | €95,236 | +€271 | +0.3% |
| Trade debts | 44 | €2,256 | €27 | -€2,229 | -98.8% |
| Suppliers | 440/4 | €2,256 | €27 | -€2,229 | -98.8% |
| Taxes, remuneration and social security | 45 | €34 | €34 | = | 0.0% |
| Taxes | 450/3 | €34 | €34 | = | 0.0% |
| Other amounts payable | 47/48 | €92,675 | €95,175 | +€2,500 | +2.7% |
| Accrued charges and deferred income | 492/3 | €126 | €934 | +€808 | +641% |
| Non-recurring operating income | 76A | €8,000 | €130,996 | +€122,996 | +1,537% |
| Other operating charges | 640/8 | €3,479 | €2,631 | -€848 | -24.4% |
| Gross operating margin | 9900 | €7,371 | €127,727 | +€120,356 | +1,633% |
| Operating profit (loss) | 9901 | €3,892 | €125,096 | +€121,204 | +3,114% |
| Financial income | 75/76B | €78 | €83 | +€5 | +6.4% |
| Recurring financial income | 75 | €78 | €83 | +€5 | +6.4% |
| Financial charges | 65/66B | €993 | €1,016 | +€23 | +2.3% |
| Recurring financial charges | 65 | €993 | €1,016 | +€23 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,978 | €124,163 | +€121,185 | +4,070% |
| Income taxes | 67/77 | - | €28,312 | +€28,312 | |
| Profit (loss) for the period | 9904 | €2,978 | €95,851 | +€92,873 | +3,119% |
| Profit (loss) for the period to be appropriated | 9905 | €2,978 | €95,851 | +€92,873 | +3,119% |
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 18 October 2026 via checked.be.