Small Street 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.
Small Street Brewery
Largest movements
- Tangible fixed assets +€21,287
new in 2025: €21,287
- Cash -€13,961
down €13,961 (-77.7%), from €17,966 to €4,005
mainly Investment in fixed assets (net) (-€23,966) and Net result for the year (-€10,838)
- Receivables within one year +€5,623
up €5,623 (+5,438%), from €103 to €5,726
of which Other amounts receivable: +€5,572
- Stocks and contracts +€4,000
up €4,000 (+53.3%), from €7,500 to €11,500
- Other debts +€30,708
up €30,708 (+208%), from €14,751 to €45,459
- Profit (loss) carried forward -€10,838
new in 2025: -€10,838
- Trade debts -€2,445
down €2,445 (-83.8%), from €2,917 to €472
- Tax, wage and social debts -€488
down €488 (-20.9%), from €2,332 to €1,844
- Gross operating margin -€11,814
down €11,814, from €5,199 to -€6,614
- Depreciation +€2,048
up €2,048 (+324%), from €631 to €2,679
- Other operating charges +€1,172
up €1,172 (+510%), from €230 to €1,402
- Taxes -€970
no longer reported in 2025 (was €970)
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 | €25,657 | €42,594 | +€16,937 | +66.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €21,287 | +€21,287 | |
| Tangible fixed assets | 22/27 | - | €21,287 | +€21,287 | |
| Furniture and vehicles | 24 | - | €21,287 | +€21,287 | |
| Current assets | 29/58 | €25,657 | €21,307 | -€4,350 | -17.0% |
| Stocks and contracts in progress | 3 | €7,500 | €11,500 | +€4,000 | +53.3% |
| Stocks | 30/36 | €7,500 | €11,500 | +€4,000 | +53.3% |
| Amounts receivable within one year | 40/41 | €103 | €5,726 | +€5,623 | +5,438% |
| Trade receivables | 40 | €103 | €154 | +€51 | +49.0% |
| Other amounts receivable | 41 | - | €5,572 | +€5,572 | |
| Cash at bank and in hand | 54/58 | €17,966 | €4,005 | -€13,961 | -77.7% |
| Deferred charges and accrued income | 490/1 | €88 | €77 | -€12 | -13.1% |
| Total equity and liabilities | 10/49 | €25,657 | €42,594 | +€16,937 | +66.0% |
| Equity | 10/15 | €5,657 | -€5,181 | -€10,838 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,657 | €2,657 | = | 0.0% |
| Distributable reserves | 133 | €2,657 | €2,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,838 | -€10,838 | |
| Amounts payable | 17/49 | €20,000 | €47,775 | +€27,775 | +139% |
| Amounts payable within one year | 42/48 | €20,000 | €47,775 | +€27,775 | +139% |
| Trade debts | 44 | €2,917 | €472 | -€2,445 | -83.8% |
| Suppliers | 440/4 | €2,917 | €472 | -€2,445 | -83.8% |
| Taxes, remuneration and social security | 45 | €2,332 | €1,844 | -€488 | -20.9% |
| Taxes | 450/3 | €2,332 | €1,844 | -€488 | -20.9% |
| Other amounts payable | 47/48 | €14,751 | €45,459 | +€30,708 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €2,679 | +€2,048 | +324% |
| Other operating charges | 640/8 | €230 | €1,402 | +€1,172 | +510% |
| Gross operating margin | 9900 | €5,199 | -€6,614 | -€11,814 | |
| Operating profit (loss) | 9901 | €4,338 | -€10,695 | -€15,034 | |
| Financial income | 75/76B | €2 | €42 | +€40 | +2,006% |
| Recurring financial income | 75 | €2 | €42 | +€40 | +2,006% |
| Financial charges | 65/66B | €200 | €184 | -€16 | -8.2% |
| Recurring financial charges | 65 | €200 | €184 | -€16 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €4,140 | -€10,838 | -€14,978 | |
| Income taxes | 67/77 | €970 | - | -€970 | |
| Profit (loss) for the period | 9904 | €3,170 | -€10,838 | -€14,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,170 | -€10,838 | -€14,007 |
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 16 October 2026 via checked.be.