Dorpsbrouwerij Bierbeek: 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.
Dorpsbrouwerij Bierbeek
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€10,486
up €10,486 (+16.3%), from €64,216 to €74,702
mainly Contributions, distributions and other (+€55,500) and Depreciation (+€3,463)
- Tangible fixed assets -€3,463
down €3,463 (-29.2%), from €11,869 to €8,407
- Stocks and contracts -€3,126
down €3,126 (-8.1%), from €38,410 to €35,284
- Contributions +€55,500
up €55,500 (+35.4%), from €156,900 to €212,400
- Trade debts -€5,806
down €5,806 (-34.5%), from €16,837 to €11,031
- Provisions +€2,000
new in 2025: €2,000
- Other operating charges +€902
up €902 (+78.6%), from €1,148 to €2,051
- Financial income +€815
up €815 (+95,856%), from €1 to €816
- Gross operating margin +€810
up €810 (+16.9%), from €4,789 to €5,599
- Taxes -€165
new in 2025: -€165
- Depreciation +€105
up €105 (+3.1%), from €3,358 to €3,463
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 | €139,855 | €192,226 | +€52,371 | +37.4% |
| Fixed assets | 21/28 | €13,736 | €10,543 | -€3,193 | -23.2% |
| Tangible fixed assets | 22/27 | €11,869 | €8,407 | -€3,463 | -29.2% |
| Plant, machinery and equipment | 23 | €868 | €598 | -€270 | -31.1% |
| Furniture and vehicles | 24 | €6,465 | €4,875 | -€1,590 | -24.6% |
| Assets under construction and advance payments | 27 | €4,537 | €2,934 | -€1,603 | -35.3% |
| Financial fixed assets | 28 | €1,867 | €2,136 | +€270 | +14.4% |
| Current assets | 29/58 | €126,119 | €181,682 | +€55,564 | +44.1% |
| Stocks and contracts in progress | 3 | €38,410 | €35,284 | -€3,126 | -8.1% |
| Stocks | 30/36 | €38,410 | €35,284 | -€3,126 | -8.1% |
| Amounts receivable within one year | 40/41 | €22,649 | €21,567 | -€1,082 | -4.8% |
| Trade receivables | 40 | €12,258 | €17,525 | +€5,267 | +43.0% |
| Other amounts receivable | 41 | €10,391 | €4,042 | -€6,349 | -61.1% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €64,216 | €74,702 | +€10,486 | +16.3% |
| Deferred charges and accrued income | 490/1 | €843 | €129 | -€714 | -84.7% |
| Total equity and liabilities | 10/49 | €139,855 | €192,226 | +€52,371 | +37.4% |
| Equity | 10/15 | €122,674 | €178,946 | +€56,272 | +45.9% |
| Contributions | 10/11 | €156,900 | €212,400 | +€55,500 | +35.4% |
| Profit (loss) carried forward | 14 | -€34,226 | -€33,454 | +€772 | +2.3% |
| Provisions and deferred taxes | 16 | - | €2,000 | +€2,000 | |
| Provisions for liabilities and charges | 160/5 | - | €2,000 | +€2,000 | |
| Other liabilities and charges | 164/5 | - | €2,000 | +€2,000 | |
| Amounts payable | 17/49 | €17,181 | €11,280 | -€5,902 | -34.3% |
| Amounts payable within one year | 42/48 | €16,837 | €11,031 | -€5,806 | -34.5% |
| Trade debts | 44 | €16,837 | €11,031 | -€5,806 | -34.5% |
| Suppliers | 440/4 | €16,837 | €11,031 | -€5,806 | -34.5% |
| Accrued charges and deferred income | 492/3 | €344 | €248 | -€96 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,358 | €3,463 | +€105 | +3.1% |
| Other operating charges | 640/8 | €1,148 | €2,051 | +€902 | +78.6% |
| Gross operating margin | 9900 | €4,789 | €5,599 | +€810 | +16.9% |
| Operating profit (loss) | 9901 | €282 | €85 | -€197 | -69.8% |
| Financial income | 75/76B | €1 | €816 | +€815 | +95,856% |
| Recurring financial income | 75 | €1 | €816 | +€815 | +95,856% |
| Financial charges | 65/66B | €204 | €294 | +€91 | +44.5% |
| Recurring financial charges | 65 | €204 | €294 | +€91 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €79 | €607 | +€527 | +664% |
| Income taxes | 67/77 | - | -€165 | -€165 | |
| Profit (loss) for the period | 9904 | €79 | €772 | +€693 | +872% |
| Profit (loss) for the period to be appropriated | 9905 | €79 | €772 | +€693 | +872% |
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 29 October 2026 via checked.be.