RANO BREWERIES: 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.
RANO BREWERIES
Largest movements
- Cash +€16,822
up €16,822 (+581.5%), from €2,893 to €19,715
mainly Net result for the year (+€9,696) and Tax, wage and social debts (+€7,156)
- Profit (loss) carried forward +€9,696
up €9,696 (+41.4%), from €23,409 to €33,105
- Tax, wage and social debts +€7,156
up €7,156 (+928.2%), from €771 to €7,927
of which Taxes: +€4,356
- Other debts +€1,492
new in 2025: €1,492
- Trade debts -€1,458
down €1,458 (-34.6%), from €4,213 to €2,755
- Gross operating margin +€10,949
up €10,949 (+234.3%), from €4,674 to €15,623
- Taxes +€1,910
up €1,910 (+117.3%), from €1,628 to €3,538
- Financial charges +€644
up €644 (+358.0%), from €180 to €824
- Other operating charges +€436
up €436 (+38.7%), from €1,128 to €1,564
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 | €46,508 | €63,394 | +€16,886 | +36.3% |
| Fixed assets | 21/28 | €4,162 | €4,227 | +€65 | +1.6% |
| Financial fixed assets | 28 | €4,162 | €4,227 | +€65 | +1.6% |
| Current assets | 29/58 | €42,346 | €59,167 | +€16,821 | +39.7% |
| Amounts receivable after more than one year | 29 | €35,700 | €35,700 | = | 0.0% |
| Trade receivables | 290 | €35,700 | €35,700 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,741 | €3,741 | -€0 | 0.0% |
| Stocks | 30/36 | €3,741 | €3,741 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €12 | €12 | -€0 | -3.7% |
| Other amounts receivable | 41 | €12 | €12 | -€0 | -3.7% |
| Cash at bank and in hand | 54/58 | €2,893 | €19,715 | +€16,822 | +581.5% |
| Total equity and liabilities | 10/49 | €46,508 | €63,394 | +€16,886 | +36.3% |
| Equity | 10/15 | €41,524 | €51,220 | +€9,696 | +23.4% |
| Contributions | 10/11 | €16,255 | €16,255 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,409 | €33,105 | +€9,696 | +41.4% |
| Amounts payable | 17/49 | €4,984 | €12,174 | +€7,190 | +144.3% |
| Amounts payable within one year | 42/48 | €4,984 | €12,174 | +€7,190 | +144.3% |
| Trade debts | 44 | €4,213 | €2,755 | -€1,458 | -34.6% |
| Suppliers | 440/4 | €4,213 | €2,755 | -€1,458 | -34.6% |
| Taxes, remuneration and social security | 45 | €771 | €7,927 | +€7,156 | +928.2% |
| Taxes | 450/3 | €771 | €5,127 | +€4,356 | +565.0% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | - | €1,492 | +€1,492 | |
| Other operating charges | 640/8 | €1,128 | €1,564 | +€436 | +38.7% |
| Gross operating margin | 9900 | €4,674 | €15,623 | +€10,949 | +234.3% |
| Operating profit (loss) | 9901 | €3,546 | €14,059 | +€10,513 | +296.5% |
| Financial charges | 65/66B | €180 | €824 | +€644 | +358.0% |
| Recurring financial charges | 65 | €180 | €824 | +€644 | +358.0% |
| Profit (loss) for the period before taxes | 9903 | €3,366 | €13,234 | +€9,868 | +293.2% |
| Income taxes | 67/77 | €1,628 | €3,538 | +€1,910 | +117.3% |
| Profit (loss) for the period | 9904 | €1,738 | €9,696 | +€7,958 | +457.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,738 | €9,696 | +€7,958 | +457.9% |
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 29 September 2026 via checked.be.