De Gijzelse Microbrouwerij: 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 Gijzelse Microbrouwerij
Largest movements
- Tangible fixed assets +€8,135
up €8,135 (+198%), from €4,111 to €12,246
of which Furniture and vehicles: +€8,692
- Receivables within one year -€7,595
down €7,595 (-33.9%), from €22,415 to €14,820
of which Trade receivables: -€12,153
- Stocks and contracts +€1,331
up €1,331 (+67.1%), from €1,985 to €3,316
- Cash -€1,064
down €1,064 (-2.7%), from €38,892 to €37,828
mainly Investment in fixed assets (net) (-€10,395) and Tax, wage and social debts (-€2,131)
- Tax, wage and social debts -€2,131
down €2,131 (-22.3%), from €9,539 to €7,408
- Other debts +€1,347
up €1,347 (+3.1%), from €43,758 to €45,105
- Reserves +€900
up €900 (+8.8%), from €10,250 to €11,150
- Trade debts +€814
up €814 (+59.3%), from €1,373 to €2,187
- Gross operating margin -€12,336
down €12,336 (-74.4%), from €16,585 to €4,249
- Taxes -€3,786
down €3,786 (-94.4%), from €4,012 to €226
- Depreciation +€781
up €781 (+52.8%), from €1,479 to €2,260
- Other operating charges +€351
up €351 (+80.2%), from €437 to €788
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 | €67,403 | €68,210 | +€807 | +1.2% |
| Fixed assets | 21/28 | €4,111 | €12,246 | +€8,135 | +198% |
| Tangible fixed assets | 22/27 | €4,111 | €12,246 | +€8,135 | +198% |
| Plant, machinery and equipment | 23 | €2,959 | €2,402 | -€558 | -18.8% |
| Furniture and vehicles | 24 | €1,152 | €9,844 | +€8,692 | +755% |
| Current assets | 29/58 | €63,292 | €55,964 | -€7,328 | -11.6% |
| Stocks and contracts in progress | 3 | €1,985 | €3,316 | +€1,331 | +67.1% |
| Stocks | 30/36 | €1,985 | €3,316 | +€1,331 | +67.1% |
| Amounts receivable within one year | 40/41 | €22,415 | €14,820 | -€7,595 | -33.9% |
| Trade receivables | 40 | €22,415 | €10,262 | -€12,153 | -54.2% |
| Other amounts receivable | 41 | - | €4,558 | +€4,558 | |
| Cash at bank and in hand | 54/58 | €38,892 | €37,828 | -€1,064 | -2.7% |
| Total equity and liabilities | 10/49 | €67,403 | €68,210 | +€807 | +1.2% |
| Equity | 10/15 | €12,598 | €13,510 | +€912 | +7.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,250 | €11,150 | +€900 | +8.8% |
| Distributable reserves | 133 | €10,250 | €11,150 | +€900 | +8.8% |
| Profit (loss) carried forward | 14 | €348 | €360 | +€12 | +3.4% |
| Amounts payable | 17/49 | €54,805 | €54,700 | -€105 | -0.2% |
| Amounts payable within one year | 42/48 | €54,670 | €54,700 | +€30 | +0.1% |
| Trade debts | 44 | €1,373 | €2,187 | +€814 | +59.3% |
| Suppliers | 440/4 | €1,373 | €2,187 | +€814 | +59.3% |
| Taxes, remuneration and social security | 45 | €9,539 | €7,408 | -€2,131 | -22.3% |
| Taxes | 450/3 | €9,539 | €7,408 | -€2,131 | -22.3% |
| Other amounts payable | 47/48 | €43,758 | €45,105 | +€1,347 | +3.1% |
| Accrued charges and deferred income | 492/3 | €135 | - | -€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479 | €2,260 | +€781 | +52.8% |
| Other operating charges | 640/8 | €437 | €788 | +€351 | +80.2% |
| Gross operating margin | 9900 | €16,585 | €4,249 | -€12,336 | -74.4% |
| Operating profit (loss) | 9901 | €14,669 | €1,200 | -€13,468 | -91.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -97.8% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -97.8% |
| Financial charges | 65/66B | €62 | €63 | +€1 | +1.2% |
| Recurring financial charges | 65 | €62 | €63 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €14,610 | €1,138 | -€13,472 | -92.2% |
| Income taxes | 67/77 | €4,012 | €226 | -€3,786 | -94.4% |
| Profit (loss) for the period | 9904 | €10,598 | €912 | -€9,686 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,598 | €912 | -€9,686 | -91.4% |
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 30 October 2026 via checked.be.