Spierbrouwerij: 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.
Spierbrouwerij
Largest movements
- Receivables within one year +€4,569
up €4,569 (+219.1%), from €2,086 to €6,655
- Tangible fixed assets -€855
down €855 (-26.1%), from €3,272 to €2,417
- Cash +€791
up €791 (+183.4%), from €432 to €1,223
mainly Net result for the year (+€1,969) and Tax, wage and social debts (+€1,675)
- Deferred charges and accrued income -€634
down €634 (-53.0%), from €1,195 to €562
- Reserves +€1,969
up €1,969 (+454.0%), from €434 to €2,403
- Tax, wage and social debts +€1,675
up €1,675 (+121.9%), from €1,374 to €3,049
- Accrued charges and deferred income +€168
new in 2025: €168
- Other operating charges -€988
down €988 (-43.8%), from €2,257 to €1,269
- Gross operating margin +€646
up €646 (+12.8%), from €5,049 to €5,695
- Taxes +€301
up €301 (+21.9%), from €1,374 to €1,675
- Depreciation -€148
down €148 (-14.7%), from €1,002 to €855
- Financial income +€62
up €62 (+94.5%), from €66 to €129
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 | €6,984 | €10,857 | +€3,872 | +55.4% |
| Fixed assets | 21/28 | €3,272 | €2,417 | -€855 | -26.1% |
| Tangible fixed assets | 22/27 | €3,272 | €2,417 | -€855 | -26.1% |
| Plant, machinery and equipment | 23 | €3,272 | €2,417 | -€855 | -26.1% |
| Current assets | 29/58 | €3,713 | €8,440 | +€4,727 | +127.3% |
| Amounts receivable within one year | 40/41 | €2,086 | €6,655 | +€4,569 | +219.1% |
| Other amounts receivable | 41 | €2,086 | €6,655 | +€4,569 | +219.1% |
| Cash at bank and in hand | 54/58 | €432 | €1,223 | +€791 | +183.4% |
| Deferred charges and accrued income | 490/1 | €1,195 | €562 | -€634 | -53.0% |
| Total equity and liabilities | 10/49 | €6,984 | €10,857 | +€3,872 | +55.4% |
| Equity | 10/15 | €5,434 | €7,403 | +€1,969 | +36.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €434 | €2,403 | +€1,969 | +454.0% |
| Distributable reserves | 133 | €434 | €2,403 | +€1,969 | +454.0% |
| Amounts payable | 17/49 | €1,551 | €3,454 | +€1,903 | +122.7% |
| Amounts payable within one year | 42/48 | €1,551 | €3,286 | +€1,735 | +111.9% |
| Trade debts | 44 | €177 | €237 | +€60 | +34.1% |
| Suppliers | 440/4 | €177 | €237 | +€60 | +34.1% |
| Taxes, remuneration and social security | 45 | €1,374 | €3,049 | +€1,675 | +121.9% |
| Taxes | 450/3 | €1,374 | €3,049 | +€1,675 | +121.9% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €855 | -€148 | -14.7% |
| Other operating charges | 640/8 | €2,257 | €1,269 | -€988 | -43.8% |
| Gross operating margin | 9900 | €5,049 | €5,695 | +€646 | +12.8% |
| Operating profit (loss) | 9901 | €1,789 | €3,571 | +€1,782 | +99.6% |
| Financial income | 75/76B | €66 | €129 | +€62 | +94.5% |
| Recurring financial income | 75 | €66 | €129 | +€62 | +94.5% |
| Financial charges | 65/66B | €48 | €56 | +€8 | +16.6% |
| Recurring financial charges | 65 | €48 | €56 | +€8 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,808 | €3,644 | +€1,836 | +101.6% |
| Income taxes | 67/77 | €1,374 | €1,675 | +€301 | +21.9% |
| Profit (loss) for the period | 9904 | €434 | €1,969 | +€1,535 | +354.0% |
| Profit (loss) for the period to be appropriated | 9905 | €434 | €1,969 | +€1,535 | +354.0% |
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 12 October 2026 via checked.be.