DEMUNTER BREWING: 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.
DEMUNTER BREWING
Largest movements
- Cash +€9,182
up €9,182 (+458%), from €2,003 to €11,185
mainly Net result for the year (+€15,040) and Deferred charges and accrued income (+€886)
- Receivables within one year +€5,527
up €5,527 (+38.5%), from €14,360 to €19,887
of which Other amounts receivable: +€7,585
- Deferred charges and accrued income -€886
no longer reported in 2025 (was €886)
- Tangible fixed assets -€864
down €864 (-11.7%), from €7,388 to €6,524
of which Other tangible fixed assets: -€651
- Reserves +€15,040
up €15,040 (+204%), from €7,362 to €22,401
- Other debts -€2,978
down €2,978 (-54.7%), from €5,441 to €2,463
- Tax, wage and social debts +€529
up €529 (+6.0%), from €8,835 to €9,364
of which Taxes: +€3,279
- Gross operating margin +€12,714
up €12,714 (+100%), from €12,684 to €25,397
- Taxes +€4,566
up €4,566 (+93.3%), from €4,894 to €9,460
- Depreciation +€453
up €453 (+110%), from €411 to €864
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 | €24,638 | €37,597 | +€12,959 | +52.6% |
| Fixed assets | 21/28 | €7,388 | €6,524 | -€864 | -11.7% |
| Tangible fixed assets | 22/27 | €7,388 | €6,524 | -€864 | -11.7% |
| Plant, machinery and equipment | 23 | €694 | €481 | -€213 | -30.7% |
| Other tangible fixed assets | 26 | €6,694 | €6,043 | -€651 | -9.7% |
| Current assets | 29/58 | €17,249 | €31,072 | +€13,823 | +80.1% |
| Amounts receivable within one year | 40/41 | €14,360 | €19,887 | +€5,527 | +38.5% |
| Trade receivables | 40 | €7,596 | €5,538 | -€2,059 | -27.1% |
| Other amounts receivable | 41 | €6,764 | €14,349 | +€7,585 | +112% |
| Cash at bank and in hand | 54/58 | €2,003 | €11,185 | +€9,182 | +458% |
| Deferred charges and accrued income | 490/1 | €886 | - | -€886 | |
| Total equity and liabilities | 10/49 | €24,638 | €37,597 | +€12,959 | +52.6% |
| Equity | 10/15 | €10,362 | €25,401 | +€15,040 | +145% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,362 | €22,401 | +€15,040 | +204% |
| Distributable reserves | 133 | €7,362 | €22,401 | +€15,040 | +204% |
| Amounts payable | 17/49 | €14,276 | €12,195 | -€2,081 | -14.6% |
| Amounts payable within one year | 42/48 | €14,276 | €12,195 | -€2,081 | -14.6% |
| Trade debts | 44 | - | €369 | +€369 | |
| Suppliers | 440/4 | - | €369 | +€369 | |
| Taxes, remuneration and social security | 45 | €8,835 | €9,364 | +€529 | +6.0% |
| Taxes | 450/3 | €6,085 | €9,364 | +€3,279 | +53.9% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €5,441 | €2,463 | -€2,978 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €864 | +€453 | +110% |
| Other operating charges | 640/8 | €243 | €340 | +€97 | +39.7% |
| Gross operating margin | 9900 | €12,684 | €25,397 | +€12,714 | +100% |
| Operating profit (loss) | 9901 | €12,030 | €24,194 | +€12,164 | +101% |
| Financial income | 75/76B | €297 | €365 | +€68 | +23.0% |
| Recurring financial income | 75 | €297 | €365 | +€68 | +23.0% |
| Financial charges | 65/66B | €71 | €59 | -€12 | -16.9% |
| Recurring financial charges | 65 | €71 | €59 | -€12 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €12,256 | €24,500 | +€12,244 | +99.9% |
| Income taxes | 67/77 | €4,894 | €9,460 | +€4,566 | +93.3% |
| Profit (loss) for the period | 9904 | €7,362 | €15,040 | +€7,678 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €7,362 | €15,040 | +€7,678 | +104% |
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 26 October 2026 via checked.be.