DKM Brewery: 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.
DKM Brewery
Largest movements
- Tangible fixed assets +€175,088
up €175,088 (+173%), from €101,033 to €276,121
of which Plant, machinery and equipment: +€157,417
- Receivables within one year +€144,080
up €144,080 (+210%), from €68,737 to €212,817
of which Other amounts receivable: +€81,808
- Stocks and contracts +€113,228
up €113,228 (+50.6%), from €223,641 to €336,869
- Intangible fixed assets +€110,017
up €110,017 (+872%), from €12,621 to €122,637
- Other debts +€1.4m
up €1.4m (+2,573%), from €55,467 to €1.5m
- Debts after one year -€679,923
down €679,923 (-69.4%), from €980,254 to €300,331
of which Other amounts payable: -€676,000
- Profit (loss) carried forward -€247,712
down €247,712 (-47.2%), from -€525,293 to -€773,005
- Accrued charges and deferred income +€23,905
up €23,905 (+81.4%), from €29,371 to €53,276
- Gross operating margin -€65,929
down €65,929 (-82.8%), from -€79,620 to -€145,550
- Depreciation +€27,867
up €27,867 (+61.3%), from €45,442 to €73,309
- Financial charges +€24,387
up €24,387 (+4,068%), from €600 to €24,987
- Other operating charges +€2,281
up €2,281 (+144%), from €1,585 to €3,865
- Staff costs -€1,479
down €1,479 (-43.3%), from €3,417 to €1,938
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 | €943,007 | €1,479,336 | +€536,329 | +56.9% |
| Fixed assets | 21/28 | €633,654 | €918,858 | +€285,204 | +45.0% |
| Intangible fixed assets | 21 | €12,621 | €122,637 | +€110,017 | +872% |
| Tangible fixed assets | 22/27 | €101,033 | €276,121 | +€175,088 | +173% |
| Plant, machinery and equipment | 23 | €86,839 | €244,255 | +€157,417 | +181% |
| Furniture and vehicles | 24 | €4,161 | €24,911 | +€20,750 | +499% |
| Leasing and similar rights | 25 | €10,033 | €5,378 | -€4,655 | -46.4% |
| Other tangible fixed assets | 26 | - | €1,577 | +€1,577 | |
| Financial fixed assets | 28 | €520,000 | €520,100 | +€100 | 0.0% |
| Current assets | 29/58 | €309,353 | €560,477 | +€251,125 | +81.2% |
| Stocks and contracts in progress | 3 | €223,641 | €336,869 | +€113,228 | +50.6% |
| Stocks | 30/36 | €223,641 | €336,869 | +€113,228 | +50.6% |
| Amounts receivable within one year | 40/41 | €68,737 | €212,817 | +€144,080 | +210% |
| Trade receivables | 40 | €47,792 | €110,065 | +€62,272 | +130% |
| Other amounts receivable | 41 | €20,945 | €102,752 | +€81,808 | +391% |
| Cash at bank and in hand | 54/58 | €16,031 | €7,933 | -€8,098 | -50.5% |
| Deferred charges and accrued income | 490/1 | €944 | €2,858 | +€1,915 | +203% |
| Total equity and liabilities | 10/49 | €943,007 | €1,479,336 | +€536,329 | +56.9% |
| Equity | 10/15 | -€325,293 | -€573,005 | -€247,712 | -76.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€525,293 | -€773,005 | -€247,712 | -47.2% |
| Amounts payable | 17/49 | €1,268,299 | €2,052,341 | +€784,041 | +61.8% |
| Amounts payable after more than one year | 17 | €980,254 | €300,331 | -€679,923 | -69.4% |
| Financial debts | 170/4 | €4,254 | €331 | -€3,923 | -92.2% |
| Other amounts payable | 178/9 | €976,000 | €300,000 | -€676,000 | -69.3% |
| Amounts payable within one year | 42/48 | €258,674 | €1,698,733 | +€1.4m | +557% |
| Current portion of amounts payable after more than one year | 42 | €3,826 | €3,923 | +€97 | +2.5% |
| Trade debts | 44 | €199,179 | €212,071 | +€12,893 | +6.5% |
| Suppliers | 440/4 | €199,179 | €212,071 | +€12,893 | +6.5% |
| Taxes, remuneration and social security | 45 | €202 | €0 | -€202 | -100% |
| Remuneration and social security | 454/9 | €202 | €0 | -€202 | -100% |
| Other amounts payable | 47/48 | €55,467 | €1,482,738 | +€1.4m | +2,573% |
| Accrued charges and deferred income | 492/3 | €29,371 | €53,276 | +€23,905 | +81.4% |
| Non-recurring operating income | 76A | - | €51 | +€51 | |
| Remuneration, social security and pensions | 62 | €3,417 | €1,938 | -€1,479 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,442 | €73,309 | +€27,867 | +61.3% |
| Other operating charges | 640/8 | €1,585 | €3,865 | +€2,281 | +144% |
| Gross operating margin | 9900 | -€79,620 | -€145,550 | -€65,929 | -82.8% |
| Operating profit (loss) | 9901 | -€130,064 | -€224,662 | -€94,598 | -72.7% |
| Financial income | 75/76B | €481 | €1,936 | +€1,455 | +302% |
| Recurring financial income | 75 | €481 | €1,936 | +€1,455 | +302% |
| Financial charges | 65/66B | €600 | €24,987 | +€24,387 | +4,068% |
| Recurring financial charges | 65 | €600 | €24,987 | +€24,387 | +4,068% |
| Profit (loss) for the period before taxes | 9903 | -€130,182 | -€247,712 | -€117,530 | -90.3% |
| Profit (loss) for the period | 9904 | -€130,182 | -€247,712 | -€117,530 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€130,182 | -€247,712 | -€117,530 | -90.3% |
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 25 October 2026 via checked.be.