DEN BRAUWER: what changed
What changed
DEN BRAUWER
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€31,110
2024 · €22,498+€8,612
Equity
€117,971
2024 · €86,861+€31,110
Cash
€132,489
2024 · €98,085+€34,404
Balance sheet total
€148,543
2024 · €116,392+€32,151
Largest movements
Assets
- Cash +€34,404
up €34,404 (+35.1%), from €98,085 to €132,489
mainly Net result for the year (+€31,110) and Trade debts (+€4,455)
- Tangible fixed assets -€1,750
down €1,750 (-28.5%), from €6,144 to €4,394
of which Plant, machinery and equipment: -€1,969
Equity and liabilities
- Reserves +€27,500
up €27,500 (+33.1%), from €83,000 to €110,500
- Trade debts +€4,455
up €4,455 (+62.3%), from €7,147 to €11,601
- Profit (loss) carried forward +€3,610
up €3,610 (+3,260%), from €111 to €3,721
- Debts after one year -€3,249
down €3,249 (-39.4%), from €8,246 to €4,997
- Tax, wage and social debts -€1,898
down €1,898 (-13.5%), from €14,014 to €12,117
of which Taxes: -€1,986
Income statement
- Gross operating margin +€13,079
up €13,079 (+33.8%), from €38,682 to €51,761
- Taxes +€3,424
up €3,424 (+44.1%), from €7,761 to €11,185
- Financial charges +€1,226
up €1,226 (+67.1%), from €1,828 to €3,054
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,498
Gross operating margin
+€13,079
Staff costs
+€235
Depreciation
-€170
Other operating charges
-€167
Financial income
+€285
Financial charges
-€1,226
Taxes
-€3,424
Result 2025
€31,110
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,705
Investment
-€685
Financing
-€1,617
Cash 2024
€98,085
From operations (derived)
+€36,705
Net result for the year
+€31,110
Depreciation
+€2,436
Stocks and contracts
+€618
Receivables within one year
+€300
Deferred charges and accrued income
-€416
Trade debts
+€4,455
Tax, wage and social debts
-€1,898
Other debts
+€100
Investment (derived)
-€685
Investment in fixed assets (net)
-€685
Financing
-€1,617
Debts after one year
-€3,249
Short-term financial debts
+€1,633
Cash 2025
€132,489
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,392 | €148,543 | +€32,151 | +27.6% |
| Fixed assets | 21/28 | €10,044 | €8,294 | -€1,750 | -17.4% |
| Tangible fixed assets | 22/27 | €6,144 | €4,394 | -€1,750 | -28.5% |
| Plant, machinery and equipment | 23 | €5,100 | €3,131 | -€1,969 | -38.6% |
| Furniture and vehicles | 24 | €1,044 | €1,263 | +€218 | +20.9% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €106,348 | €140,249 | +€33,901 | +31.9% |
| Stocks and contracts in progress | 3 | €5,917 | €5,299 | -€618 | -10.4% |
| Stocks | 30/36 | €5,917 | €5,299 | -€618 | -10.4% |
| Amounts receivable within one year | 40/41 | €300 | - | -€300 | |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €98,085 | €132,489 | +€34,404 | +35.1% |
| Deferred charges and accrued income | 490/1 | €2,046 | €2,462 | +€416 | +20.3% |
| Total equity and liabilities | 10/49 | €116,392 | €148,543 | +€32,151 | +27.6% |
| Equity | 10/15 | €86,861 | €117,971 | +€31,110 | +35.8% |
| Contributions | 10/11 | €3,750 | €3,750 | = | 0.0% |
| Reserves | 13 | €83,000 | €110,500 | +€27,500 | +33.1% |
| Distributable reserves | 133 | €83,000 | €110,500 | +€27,500 | +33.1% |
| Profit (loss) carried forward | 14 | €111 | €3,721 | +€3,610 | +3,260% |
| Amounts payable | 17/49 | €29,531 | €30,572 | +€1,041 | +3.5% |
| Amounts payable after more than one year | 17 | €8,246 | €4,997 | -€3,249 | -39.4% |
| Financial debts | 170/4 | €8,246 | €4,997 | -€3,249 | -39.4% |
| Amounts payable within one year | 42/48 | €21,286 | €25,575 | +€4,290 | +20.2% |
| Financial debts | 43 | - | €1,633 | +€1,633 | |
| Other loans | 439 | - | €1,633 | +€1,633 | |
| Trade debts | 44 | €7,147 | €11,601 | +€4,455 | +62.3% |
| Suppliers | 440/4 | €7,147 | €11,601 | +€4,455 | +62.3% |
| Taxes, remuneration and social security | 45 | €14,014 | €12,117 | -€1,898 | -13.5% |
| Taxes | 450/3 | €13,088 | €11,102 | -€1,986 | -15.2% |
| Remuneration and social security | 454/9 | €926 | €1,014 | +€88 | +9.5% |
| Other amounts payable | 47/48 | €125 | €225 | +€100 | +80.2% |
| Non-recurring operating income | 76A | €2,480 | - | -€2,480 | |
| Remuneration, social security and pensions | 62 | - | -€235 | -€235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €2,436 | +€170 | +7.5% |
| Other operating charges | 640/8 | €4,504 | €4,671 | +€167 | +3.7% |
| Gross operating margin | 9900 | €38,682 | €51,761 | +€13,079 | +33.8% |
| Operating profit (loss) | 9901 | €31,913 | €44,890 | +€12,977 | +40.7% |
| Financial income | 75/76B | €174 | €460 | +€285 | +164% |
| Recurring financial income | 75 | €174 | €460 | +€285 | +164% |
| Financial charges | 65/66B | €1,828 | €3,054 | +€1,226 | +67.1% |
| Recurring financial charges | 65 | €1,828 | €3,054 | +€1,226 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €30,259 | €42,295 | +€12,036 | +39.8% |
| Income taxes | 67/77 | €7,761 | €11,185 | +€3,424 | +44.1% |
| Profit (loss) for the period | 9904 | €22,498 | €31,110 | +€8,612 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,498 | €31,110 | +€8,612 | +38.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.