ITbrouwerij: what changed
Two fiscal 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.
ITbrouwerij
Largest movements
- Cash +€35,701
up €35,701 (+27093.2%), from €132 to €35,832
mainly Net result for the year (+€17,572) and Debts after one year (+€12,319)
- Receivables within one year -€2,138
down €2,138 (-71.6%), from €2,984 to €846
of which Other amounts receivable: -€2,413
- Deferred charges and accrued income -€1,505
no longer reported in 2025 (was €1,505)
- Tangible fixed assets +€709
up €709 (+4.7%), from €15,153 to €15,862
of which Plant, machinery and equipment: +€2,411
- Reserves +€17,572
up €17,572 (+32.9%), from €53,462 to €71,034
- Debts after one year +€12,319
new in 2025: €12,319
- Tax, wage and social debts +€5,027
up €5,027 (+1013.5%), from €496 to €5,523
- Other debts -€2,242
no longer reported in 2025 (was €2,242)
- Trade debts +€1,528
up €1,528 (+293.8%), from €520 to €2,048
- Gross operating margin +€42,248
up €42,248, from -€17,673 to €24,575
- Staff costs +€2,176
new in 2025: €2,176
- Depreciation -€263
down €263 (-7.5%), from €3,518 to €3,255
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.
Cash bridge derived
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 | €19,774 | €52,541 | +€32,767 | +165.7% |
| Fixed assets | 21/28 | €15,153 | €15,862 | +€709 | +4.7% |
| Tangible fixed assets | 22/27 | €15,153 | €15,862 | +€709 | +4.7% |
| Plant, machinery and equipment | 23 | €9,382 | €11,793 | +€2,411 | +25.7% |
| Furniture and vehicles | 24 | €5,771 | €4,069 | -€1,702 | -29.5% |
| Current assets | 29/58 | €4,621 | €36,679 | +€32,057 | +693.7% |
| Amounts receivable within one year | 40/41 | €2,984 | €846 | -€2,138 | -71.6% |
| Trade receivables | 40 | - | €275 | +€275 | |
| Other amounts receivable | 41 | €2,984 | €571 | -€2,413 | -80.9% |
| Cash at bank and in hand | 54/58 | €132 | €35,832 | +€35,701 | +27093.2% |
| Deferred charges and accrued income | 490/1 | €1,505 | - | -€1,505 | |
| Total equity and liabilities | 10/49 | €19,774 | €52,541 | +€32,767 | +165.7% |
| Equity | 10/15 | €15,079 | €32,651 | +€17,572 | +116.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €53,462 | €71,034 | +€17,572 | +32.9% |
| Distributable reserves | 133 | €53,462 | €71,034 | +€17,572 | +32.9% |
| Profit (loss) carried forward | 14 | -€56,932 | -€56,932 | = | 0.0% |
| Amounts payable | 17/49 | €4,694 | €19,889 | +€15,195 | +323.7% |
| Amounts payable after more than one year | 17 | - | €12,319 | +€12,319 | |
| Other amounts payable | 178/9 | - | €12,319 | +€12,319 | |
| Amounts payable within one year | 42/48 | €3,258 | €7,571 | +€4,312 | +132.4% |
| Trade debts | 44 | €520 | €2,048 | +€1,528 | +293.8% |
| Suppliers | 440/4 | €520 | €2,048 | +€1,528 | +293.8% |
| Taxes, remuneration and social security | 45 | €496 | €5,523 | +€5,027 | +1013.5% |
| Taxes | 450/3 | €496 | €5,523 | +€5,027 | +1013.5% |
| Other amounts payable | 47/48 | €2,242 | - | -€2,242 | |
| Accrued charges and deferred income | 492/3 | €1,436 | - | -€1,436 | |
| Remuneration, social security and pensions | 62 | - | €2,176 | +€2,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,518 | €3,255 | -€263 | -7.5% |
| Other operating charges | 640/8 | €1,098 | €1,135 | +€37 | +3.4% |
| Gross operating margin | 9900 | -€17,673 | €24,575 | +€42,248 | |
| Operating profit (loss) | 9901 | -€22,289 | €18,010 | +€40,299 | |
| Financial income | 75/76B | €175 | €184 | +€9 | +4.9% |
| Recurring financial income | 75 | €175 | €184 | +€9 | +4.9% |
| Financial charges | 65/66B | €172 | €98 | -€73 | -42.7% |
| Recurring financial charges | 65 | €172 | €98 | -€73 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,286 | €18,095 | +€40,381 | |
| Income taxes | 67/77 | €500 | €523 | +€23 | +4.6% |
| Profit (loss) for the period | 9904 | -€22,786 | €17,572 | +€40,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,786 | €17,572 | +€40,358 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.