De Proefbrouwerij: 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.
What changed
De Proefbrouwerij
NACE 11.050, Manufacture of beer
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€269,309
2024 · €45,974+€223,335
Equity
€6.1m
2024 · €5.9m+€269,309
Cash
€699,457
2024 · €766,647-€67,190
Balance sheet total
€12.8m
2024 · €12.6m+€212,047
Largest movements
Assets
- Receivables within one year +€847,207
up €847,207 (+55.9%), from €1.5m to €2.4m
of which Trade receivables: +€599,724
- Tangible fixed assets -€469,850
down €469,850 (-6.9%), from €6.8m to €6.4m
- Stocks and contracts -€230,000
down €230,000 (-28.0%), from €820,000 to €590,000
Equity and liabilities
- Trade debts +€951,123
up €951,123 (+38.5%), from €2.5m to €3.4m
- Advances received -€845,704
down €845,704 (-100.0%), from €845,704 to €0
- Debts after one year -€301,170
down €301,170 (-12.5%), from €2.4m to €2.1m
- Profit (loss) carried forward +€269,309
up €269,309 (+6.6%), from €4.1m to €4.3m
Income statement
- Turnover +€1.3m
up €1.3m (+6.7%), from €19.8m to €21.1m
- Goods and materials +€884,985
up €884,985 (+12.6%), from €7.0m to €7.9m
of which Purchases: +€854,985
- Staff costs +€219,360
up €219,360 (+6.1%), from €3.6m to €3.8m
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.
Result 2024
€45,974
Turnover
+€1.3m
Other operating income
-€58,411
Goods and materials
-€884,985
Services and other goods
+€152,729
Staff costs
-€219,360
Depreciation
-€13,666
Write-downs
-€4,604
Other operating charges
+€18,336
Other operating items
+€675
Financial income
-€44,559
Financial charges
+€45,030
Taxes
-€98,146
Result 2025
€269,309
Cash bridge derived
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.
From operations
+€807,261
Investment
-€573,281
Financing
-€301,170
Cash 2024
€766,647
From operations (derived)
+€807,261
Net result for the year
+€269,309
Depreciation
+€1.0m
Receivables after one year
-€85,000
Stocks and contracts
+€230,000
Receivables within one year
-€847,207
Deferred charges and accrued income
-€46,404
Trade debts
+€951,123
Tax, wage and social debts
+€107,697
Advances received
-€845,704
Other debts
+€28,648
Accrued charges and deferred income
+€2,144
Investment (derived)
-€573,281
Investment in fixed assets (net)
-€573,281
Financing
-€301,170
Debts after one year
-€301,170
Cash 2025
€699,457
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,626,229 | €12,838,275 | +€212,047 | +1.7% |
| Fixed assets | 21/28 | €6,956,875 | €6,487,501 | -€469,374 | -6.7% |
| Intangible fixed assets | 21 | €1,558 | €2,034 | +€477 | +30.6% |
| Tangible fixed assets | 22/27 | €6,840,377 | €6,370,527 | -€469,850 | -6.9% |
| Land and buildings | 22 | €2,532,976 | €2,308,202 | -€224,774 | -8.9% |
| Plant, machinery and equipment | 23 | €4,212,358 | €4,002,586 | -€209,772 | -5.0% |
| Furniture and vehicles | 24 | €95,043 | €59,738 | -€35,304 | -37.1% |
| Financial fixed assets | 28 | €114,940 | €114,940 | = | 0.0% |
| Other financial fixed assets | 284/8 | €114,940 | €114,940 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €114,940 | €114,940 | = | 0.0% |
| Current assets | 29/58 | €5,669,354 | €6,350,774 | +€681,420 | +12.0% |
| Amounts receivable after more than one year | 29 | €2,517,000 | €2,602,000 | +€85,000 | +3.4% |
| Other amounts receivable | 291 | €2,517,000 | €2,602,000 | +€85,000 | +3.4% |
| Stocks and contracts in progress | 3 | €820,000 | €590,000 | -€230,000 | -28.0% |
| Stocks | 30/36 | €820,000 | €590,000 | -€230,000 | -28.0% |
| Raw materials and consumables | 30/31 | €540,000 | €390,000 | -€150,000 | -27.8% |
| Goods purchased for resale | 34 | €280,000 | €200,000 | -€80,000 | -28.6% |
| Amounts receivable within one year | 40/41 | €1,514,264 | €2,361,471 | +€847,207 | +55.9% |
| Trade receivables | 40 | €1,338,510 | €1,938,234 | +€599,724 | +44.8% |
| Other amounts receivable | 41 | €175,755 | €423,237 | +€247,482 | +140.8% |
| Cash at bank and in hand | 54/58 | €766,647 | €699,457 | -€67,190 | -8.8% |
| Deferred charges and accrued income | 490/1 | €51,443 | €97,846 | +€46,404 | +90.2% |
| Total equity and liabilities | 10/49 | €12,626,229 | €12,838,275 | +€212,047 | +1.7% |
| Equity | 10/15 | €5,865,136 | €6,134,446 | +€269,309 | +4.6% |
| Contributions | 10/11 | €130,105 | €130,105 | = | 0.0% |
| Reserves | 13 | €1,674,488 | €1,674,488 | = | 0.0% |
| Distributable reserves | 133 | €1,674,488 | €1,674,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,060,543 | €4,329,853 | +€269,309 | +6.6% |
| Amounts payable | 17/49 | €6,761,092 | €6,703,830 | -€57,263 | -0.8% |
| Amounts payable after more than one year | 17 | €2,414,230 | €2,113,060 | -€301,170 | -12.5% |
| Financial debts | 170/4 | €2,414,230 | €2,113,060 | -€301,170 | -12.5% |
| Credit institutions | 173 | €2,414,230 | €2,113,060 | -€301,170 | -12.5% |
| Amounts payable within one year | 42/48 | €4,346,148 | €4,587,911 | +€241,763 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €301,170 | €301,170 | = | 0.0% |
| Trade debts | 44 | €2,472,344 | €3,423,466 | +€951,123 | +38.5% |
| Suppliers | 440/4 | €2,472,344 | €3,423,466 | +€951,123 | +38.5% |
| Advances received on contracts in progress | 46 | €845,704 | €0 | -€845,704 | -100.0% |
| Taxes, remuneration and social security | 45 | €401,101 | €508,798 | +€107,697 | +26.9% |
| Taxes | 450/3 | €63,122 | €158,803 | +€95,680 | +151.6% |
| Remuneration and social security | 454/9 | €337,979 | €349,995 | +€12,017 | +3.6% |
| Other amounts payable | 47/48 | €325,829 | €354,477 | +€28,648 | +8.8% |
| Accrued charges and deferred income | 492/3 | €715 | €2,859 | +€2,144 | +300.0% |
| Operating income | 70/76A | €20,232,055 | €21,503,939 | +€1.3m | +6.3% |
| Turnover | 70 | €19,787,240 | €21,117,536 | +€1.3m | +6.7% |
| Other operating income | 74 | €444,815 | €386,404 | -€58,411 | -13.1% |
| Operating charges | 60/66A | €20,070,462 | €21,021,336 | +€950,874 | +4.7% |
| Goods for resale, raw materials and consumables | 60 | €6,997,212 | €7,882,197 | +€884,985 | +12.6% |
| Purchases | 600/8 | €6,797,212 | €7,652,197 | +€854,985 | +12.6% |
| Change in stocks: decrease (increase) | 609 | €200,000 | €230,000 | +€30,000 | +15.0% |
| Services and other goods | 61 | €8,078,631 | €7,925,902 | -€152,729 | -1.9% |
| Remuneration, social security and pensions | 62 | €3,606,840 | €3,826,200 | +€219,360 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028,989 | €1,042,655 | +€13,666 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,604 | +€4,604 | |
| Other operating charges | 640/8 | €320,616 | €302,280 | -€18,336 | -5.7% |
| Non-recurring operating charges | 66A | €38,174 | €37,499 | -€675 | -1.8% |
| Operating profit (loss) | 9901 | €161,593 | €482,604 | +€321,010 | +198.7% |
| Financial income | 75/76B | €137,116 | €92,557 | -€44,559 | -32.5% |
| Recurring financial income | 75 | €137,116 | €92,557 | -€44,559 | -32.5% |
| Income from current assets | 751 | €51,443 | €46,404 | -€5,039 | -9.8% |
| Other financial income | 752/9 | €85,674 | €46,153 | -€39,520 | -46.1% |
| Financial charges | 65/66B | €211,549 | €166,520 | -€45,030 | -21.3% |
| Recurring financial charges | 65 | €211,549 | €166,520 | -€45,030 | -21.3% |
| Debt charges | 650 | €192,123 | €166,076 | -€26,047 | -13.6% |
| Other financial charges | 652/9 | €19,426 | €443 | -€18,982 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €87,160 | €408,641 | +€321,481 | +368.8% |
| Income taxes | 67/77 | €41,186 | €139,332 | +€98,146 | +238.3% |
| Taxes | 670/3 | €41,186 | €139,332 | +€98,146 | +238.3% |
| Profit (loss) for the period | 9904 | €45,974 | €269,309 | +€223,335 | +485.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,974 | €269,309 | +€223,335 | +485.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.