KROTSJE 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.
KROTSJE BREWERIES
Largest movements
- Cash -€29,356
down €29,356 (-98.4%), from €29,824 to €468
mainly Net result for the year (-€38,780) and Receivables within one year (-€10,823)
- Receivables within one year +€10,823
up €10,823 (+139%), from €7,814 to €18,637
- Stocks and contracts -€8,790
no longer reported in 2025 (was €8,790)
- Deferred charges and accrued income -€2,336
no longer reported in 2025 (was €2,336)
- Financial fixed assets -€1,635
down €1,635 (-31.6%), from €5,174 to €3,539
- Profit (loss) carried forward -€38,780
down €38,780 (-87.2%), from -€44,492 to -€83,272
- Other debts +€6,846
up €6,846 (+8.9%), from €77,199 to €84,045
- Trade debts +€3,474
up €3,474 (+234%), from €1,486 to €4,960
- Tax, wage and social debts -€2,834
down €2,834 (-70.1%), from €4,045 to €1,211
of which Taxes: -€1,440
- Staff costs +€10,325
up €10,325 (+66.3%), from €15,577 to €25,902
- Gross operating margin +€6,455
up €6,455 (+47.8%), from -€13,506 to -€7,051
- Other operating charges +€559
up €559 (+11.7%), from €4,795 to €5,354
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 | €53,938 | €22,644 | -€31,294 | -58.0% |
| Fixed assets | 21/28 | €5,174 | €3,539 | -€1,635 | -31.6% |
| Financial fixed assets | 28 | €5,174 | €3,539 | -€1,635 | -31.6% |
| Current assets | 29/58 | €48,764 | €19,105 | -€29,659 | -60.8% |
| Stocks and contracts in progress | 3 | €8,790 | - | -€8,790 | |
| Stocks | 30/36 | €8,790 | - | -€8,790 | |
| Amounts receivable within one year | 40/41 | €7,814 | €18,637 | +€10,823 | +139% |
| Other amounts receivable | 41 | €7,814 | €18,637 | +€10,823 | +139% |
| Cash at bank and in hand | 54/58 | €29,824 | €468 | -€29,356 | -98.4% |
| Deferred charges and accrued income | 490/1 | €2,336 | - | -€2,336 | |
| Total equity and liabilities | 10/49 | €53,938 | €22,644 | -€31,294 | -58.0% |
| Equity | 10/15 | -€28,792 | -€67,572 | -€38,780 | -135% |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,492 | -€83,272 | -€38,780 | -87.2% |
| Amounts payable | 17/49 | €82,730 | €90,216 | +€7,486 | +9.0% |
| Amounts payable within one year | 42/48 | €82,730 | €90,216 | +€7,486 | +9.0% |
| Trade debts | 44 | €1,486 | €4,960 | +€3,474 | +234% |
| Suppliers | 440/4 | €1,486 | €4,960 | +€3,474 | +234% |
| Taxes, remuneration and social security | 45 | €4,045 | €1,211 | -€2,834 | -70.1% |
| Taxes | 450/3 | €1,894 | €454 | -€1,440 | -76.0% |
| Remuneration and social security | 454/9 | €2,151 | €757 | -€1,394 | -64.8% |
| Other amounts payable | 47/48 | €77,199 | €84,045 | +€6,846 | +8.9% |
| Non-recurring operating income | 76A | €2,579 | €2,627 | +€48 | +1.9% |
| Remuneration, social security and pensions | 62 | €15,577 | €25,902 | +€10,325 | +66.3% |
| Other operating charges | 640/8 | €4,795 | €5,354 | +€559 | +11.7% |
| Non-recurring operating charges | 66A | €1,176 | - | -€1,176 | |
| Gross operating margin | 9900 | -€13,506 | -€7,051 | +€6,455 | +47.8% |
| Operating profit (loss) | 9901 | -€35,054 | -€38,307 | -€3,253 | -9.3% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €424 | €515 | +€91 | +21.5% |
| Recurring financial charges | 65 | €424 | €515 | +€91 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,478 | -€38,780 | -€3,302 | -9.3% |
| Profit (loss) for the period | 9904 | -€35,478 | -€38,780 | -€3,302 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,478 | -€38,780 | -€3,302 | -9.3% |
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 18 October 2026 via checked.be.