OWA BREWERY: 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.
OWA BREWERY
Largest movements
- Stocks and contracts +€12,643
up €12,643 (+66.2%), from €19,088 to €31,731
- Tangible fixed assets -€4,676
down €4,676 (-34.4%), from €13,576 to €8,900
- Receivables within one year -€3,015
down €3,015 (-8.6%), from €35,021 to €32,006
of which Trade receivables: -€4,553
- Cash +€2,279
up €2,279 (+28.5%), from €8,000 to €10,279
mainly Other debts (+€29,374) and Depreciation (+€4,676)
- Other debts +€29,374
new in 2023: €29,374
- Profit (loss) carried forward -€21,431
down €21,431 (-67.1%), from -€31,956 to -€53,388
- Gross operating margin -€9,553
down €9,553 (-142%), from -€6,750 to -€16,303
- Depreciation +€205
up €205 (+4.6%), from €4,471 to €4,676
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,685 | €82,915 | +€7,230 | +9.6% |
| Fixed assets | 21/28 | €13,576 | €8,900 | -€4,676 | -34.4% |
| Tangible fixed assets | 22/27 | €13,576 | €8,900 | -€4,676 | -34.4% |
| Furniture and vehicles | 24 | €13,576 | €8,900 | -€4,676 | -34.4% |
| Current assets | 29/58 | €62,109 | €74,015 | +€11,906 | +19.2% |
| Stocks and contracts in progress | 3 | €19,088 | €31,731 | +€12,643 | +66.2% |
| Stocks | 30/36 | €19,088 | €31,731 | +€12,643 | +66.2% |
| Amounts receivable within one year | 40/41 | €35,021 | €32,006 | -€3,015 | -8.6% |
| Trade receivables | 40 | €13,047 | €8,494 | -€4,553 | -34.9% |
| Other amounts receivable | 41 | €21,974 | €23,512 | +€1,538 | +7.0% |
| Cash at bank and in hand | 54/58 | €8,000 | €10,279 | +€2,279 | +28.5% |
| Total equity and liabilities | 10/49 | €75,685 | €82,915 | +€7,230 | +9.6% |
| Equity | 10/15 | -€25,756 | -€47,188 | -€21,431 | -83.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,956 | -€53,388 | -€21,431 | -67.1% |
| Amounts payable | 17/49 | €101,442 | €130,103 | +€28,661 | +28.3% |
| Amounts payable after more than one year | 17 | €97,043 | €97,043 | = | 0.0% |
| Financial debts | 170/4 | €97,043 | €97,043 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,399 | €33,060 | +€28,661 | +652% |
| Trade debts | 44 | €4,399 | €3,686 | -€712 | -16.2% |
| Suppliers | 440/4 | €4,399 | €3,686 | -€712 | -16.2% |
| Other amounts payable | 47/48 | - | €29,374 | +€29,374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €4,676 | +€205 | +4.6% |
| Other operating charges | 640/8 | - | €130 | +€130 | |
| Gross operating margin | 9900 | -€6,750 | -€16,303 | -€9,553 | -142% |
| Operating profit (loss) | 9901 | -€11,221 | -€21,110 | -€9,888 | -88.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €250 | €322 | +€72 | +28.9% |
| Recurring financial charges | 65 | €250 | €322 | +€72 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,471 | -€21,431 | -€9,960 | -86.8% |
| Profit (loss) for the period | 9904 | -€11,471 | -€21,431 | -€9,960 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,471 | -€21,431 | -€9,960 | -86.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.