F&G Brasseries: 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.
F&G Brasseries
Largest movements
- Cash -€21,081
down €21,081 (-27.3%), from €77,159 to €56,079
- Deferred charges and accrued income +€16,009
up €16,009 (+1,873%), from €855 to €16,863
- Tangible fixed assets +€15,752
up €15,752 (+10.0%), from €157,287 to €173,039
of which Furniture and vehicles: +€22,458
- Receivables within one year +€4,715
up €4,715 (+186%), from €2,531 to €7,247
of which Trade receivables: +€4,596
- Stocks and contracts -€3,391
down €3,391 (-25.5%), from €13,293 to €9,903
- Profit (loss) carried forward -€137,556
down €137,556 (-107%), from -€128,413 to -€265,969
- Other debts +€118,923
up €118,923 (+109%), from €109,271 to €228,194
- Trade debts +€42,437
up €42,437 (+47.6%), from €89,174 to €131,610
- Tax, wage and social debts -€10,619
down €10,619 (-25.8%), from €41,094 to €30,476
of which Remuneration and social security: -€20,504
- Staff costs +€457,579
up €457,579 (+156%), from €293,800 to €751,378
- Gross operating margin +€391,047
up €391,047 (+128%), from €306,283 to €697,329
- Depreciation +€25,412
up €25,412 (+86.6%), from €29,339 to €54,751
- Other operating charges +€9,403
up €9,403 (+268%), from €3,504 to €12,906
- Financial charges +€8,902
up €8,902 (+141%), from €6,310 to €15,212
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,126 | €264,311 | +€13,185 | +5.3% |
| Fixed assets | 21/28 | €157,287 | €174,220 | +€16,933 | +10.8% |
| Intangible fixed assets | 21 | - | €1,181 | +€1,181 | |
| Tangible fixed assets | 22/27 | €157,287 | €173,039 | +€15,752 | +10.0% |
| Plant, machinery and equipment | 23 | €35,562 | €30,640 | -€4,922 | -13.8% |
| Furniture and vehicles | 24 | €23,425 | €45,883 | +€22,458 | +95.9% |
| Other tangible fixed assets | 26 | €98,301 | €96,516 | -€1,784 | -1.8% |
| Current assets | 29/58 | €93,839 | €90,091 | -€3,748 | -4.0% |
| Stocks and contracts in progress | 3 | €13,293 | €9,903 | -€3,391 | -25.5% |
| Stocks | 30/36 | €13,293 | €9,903 | -€3,391 | -25.5% |
| Amounts receivable within one year | 40/41 | €2,531 | €7,247 | +€4,715 | +186% |
| Trade receivables | 40 | €1,129 | €5,725 | +€4,596 | +407% |
| Other amounts receivable | 41 | €1,402 | €1,522 | +€120 | +8.5% |
| Cash at bank and in hand | 54/58 | €77,159 | €56,079 | -€21,081 | -27.3% |
| Deferred charges and accrued income | 490/1 | €855 | €16,863 | +€16,009 | +1,873% |
| Total equity and liabilities | 10/49 | €251,126 | €264,311 | +€13,185 | +5.3% |
| Equity | 10/15 | -€118,413 | -€255,969 | -€137,556 | -116% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€128,413 | -€265,969 | -€137,556 | -107% |
| Amounts payable | 17/49 | €369,539 | €520,280 | +€150,741 | +40.8% |
| Amounts payable after more than one year | 17 | €130,000 | €130,000 | = | 0.0% |
| Other amounts payable | 178/9 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,539 | €390,280 | +€150,741 | +62.9% |
| Trade debts | 44 | €89,174 | €131,610 | +€42,437 | +47.6% |
| Suppliers | 440/4 | €89,174 | €131,610 | +€42,437 | +47.6% |
| Taxes, remuneration and social security | 45 | €41,094 | €30,476 | -€10,619 | -25.8% |
| Taxes | 450/3 | €10,888 | €20,773 | +€9,885 | +90.8% |
| Remuneration and social security | 454/9 | €30,206 | €9,702 | -€20,504 | -67.9% |
| Other amounts payable | 47/48 | €109,271 | €228,194 | +€118,923 | +109% |
| Non-recurring operating income | 76A | - | €9,178 | +€9,178 | |
| Remuneration, social security and pensions | 62 | €293,800 | €751,378 | +€457,579 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,339 | €54,751 | +€25,412 | +86.6% |
| Other operating charges | 640/8 | €3,504 | €12,906 | +€9,403 | +268% |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €306,283 | €697,329 | +€391,047 | +128% |
| Operating profit (loss) | 9901 | -€20,360 | -€122,344 | -€101,984 | -501% |
| Financial income | 75/76B | €0 | €1 | +€0 | +22.9% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +22.9% |
| Financial charges | 65/66B | €6,310 | €15,212 | +€8,902 | +141% |
| Recurring financial charges | 65 | €6,310 | €15,212 | +€8,902 | +141% |
| Profit (loss) for the period before taxes | 9903 | -€26,669 | -€137,556 | -€110,886 | -416% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€26,670 | -€137,556 | -€110,886 | -416% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,670 | -€137,556 | -€110,886 | -416% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.