HADI BREWERIES: 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.
HADI BREWERIES
Largest movements
- Cash -€12,640
down €12,640 (-38.6%), from €32,756 to €20,116
mainly Net result for the year (-€6,577) and Contributions, distributions and other (-€6,000)
- Receivables within one year -€1,805
no longer reported in 2024 (was €1,805)
- Stocks and contracts +€1,442
up €1,442 (+292%), from €494 to €1,936
- Profit (loss) carried forward -€12,577
down €12,577 (-1,094%), from -€1,149 to -€13,726
- Other debts -€1,185
down €1,185 (-16.5%), from €7,185 to €6,000
- Tax, wage and social debts +€507
up €507 (+84.8%), from €598 to €1,105
- Gross operating margin +€34,759
up €34,759, from -€24,899 to €9,860
- Taxes +€12,514
new in 2024: €12,514
- Other operating charges +€829
up €829 (+28.0%), from €2,960 to €3,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,035 | €25,032 | -€13,003 | -34.2% |
| Fixed assets | 21/28 | €2,980 | €2,980 | = | 0.0% |
| Financial fixed assets | 28 | €2,980 | €2,980 | = | 0.0% |
| Current assets | 29/58 | €35,055 | €22,052 | -€13,003 | -37.1% |
| Stocks and contracts in progress | 3 | €494 | €1,936 | +€1,442 | +292% |
| Stocks | 30/36 | €494 | €1,936 | +€1,442 | +292% |
| Amounts receivable within one year | 40/41 | €1,805 | - | -€1,805 | |
| Other amounts receivable | 41 | €1,805 | - | -€1,805 | |
| Cash at bank and in hand | 54/58 | €32,756 | €20,116 | -€12,640 | -38.6% |
| Total equity and liabilities | 10/49 | €38,035 | €25,032 | -€13,003 | -34.2% |
| Equity | 10/15 | €17,990 | €5,413 | -€12,577 | -69.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €539 | €539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €539 | €539 | = | 0.0% |
| Legal reserve | 130 | €539 | €539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,149 | -€13,726 | -€12,577 | -1,094% |
| Amounts payable | 17/49 | €20,045 | €19,619 | -€426 | -2.1% |
| Amounts payable within one year | 42/48 | €20,045 | €19,619 | -€426 | -2.1% |
| Trade debts | 44 | €12,261 | €12,513 | +€252 | +2.1% |
| Suppliers | 440/4 | €12,261 | €12,513 | +€252 | +2.1% |
| Taxes, remuneration and social security | 45 | €598 | €1,105 | +€507 | +84.8% |
| Taxes | 450/3 | €598 | €1,105 | +€507 | +84.8% |
| Other amounts payable | 47/48 | €7,185 | €6,000 | -€1,185 | -16.5% |
| Other operating charges | 640/8 | €2,960 | €3,789 | +€829 | +28.0% |
| Gross operating margin | 9900 | -€24,899 | €9,860 | +€34,759 | |
| Operating profit (loss) | 9901 | -€27,859 | €6,072 | +€33,930 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €134 | €147 | +€13 | +9.7% |
| Recurring financial charges | 65 | €134 | €147 | +€13 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,993 | €5,938 | +€33,930 | |
| Income taxes | 67/77 | - | €12,514 | +€12,514 | |
| Profit (loss) for the period | 9904 | -€27,993 | -€6,577 | +€21,416 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,993 | -€6,577 | +€21,416 | +76.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.