The 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.
The Brewery
Largest movements
- Cash -€12,311
down €12,311 (-32.7%), from €37,679 to €25,368
mainly Accrued charges and deferred income (-€20,950) and Trade debts (-€7,997)
- Receivables within one year -€2,851
down €2,851 (-28.3%), from €10,066 to €7,215
of which Trade receivables: -€2,851
- Accrued charges and deferred income -€20,950
no longer reported in 2023 (was €20,950)
- Profit (loss) carried forward +€14,945
up €14,945, from -€4,939 to €10,006
- Trade debts -€7,997
down €7,997 (-47.6%), from €16,785 to €8,787
- Tax, wage and social debts -€942
down €942 (-22.0%), from €4,287 to €3,345
of which Taxes: -€942
- Gross operating margin -€50,317
down €50,317 (-69.3%), from €72,628 to €22,311
- Staff costs +€4,606
up €4,606 (+97.4%), from -€4,730 to -€124
- Other operating charges -€2,124
down €2,124 (-94.0%), from €2,259 to €135
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 | €47,835 | €32,890 | -€14,945 | -31.2% |
| Current assets | 29/58 | €47,835 | €32,890 | -€14,945 | -31.2% |
| Amounts receivable within one year | 40/41 | €10,066 | €7,215 | -€2,851 | -28.3% |
| Trade receivables | 40 | €9,280 | €6,429 | -€2,851 | -30.7% |
| Other amounts receivable | 41 | €785 | €785 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,679 | €25,368 | -€12,311 | -32.7% |
| Deferred charges and accrued income | 490/1 | €90 | €308 | +€218 | +242% |
| Total equity and liabilities | 10/49 | €47,835 | €32,890 | -€14,945 | -31.2% |
| Equity | 10/15 | €5,061 | €20,006 | +€14,945 | +295% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,939 | €10,006 | +€14,945 | |
| Amounts payable | 17/49 | €42,774 | €12,884 | -€29,890 | -69.9% |
| Amounts payable within one year | 42/48 | €21,824 | €12,884 | -€8,940 | -41.0% |
| Trade debts | 44 | €16,785 | €8,787 | -€7,997 | -47.6% |
| Suppliers | 440/4 | €16,785 | €8,787 | -€7,997 | -47.6% |
| Taxes, remuneration and social security | 45 | €4,287 | €3,345 | -€942 | -22.0% |
| Taxes | 450/3 | €3,746 | €2,803 | -€942 | -25.2% |
| Remuneration and social security | 454/9 | €541 | €541 | = | 0.0% |
| Other amounts payable | 47/48 | €752 | €752 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,950 | - | -€20,950 | |
| Remuneration, social security and pensions | 62 | -€4,730 | -€124 | +€4,606 | +97.4% |
| Other operating charges | 640/8 | €2,259 | €135 | -€2,124 | -94.0% |
| Gross operating margin | 9900 | €72,628 | €22,311 | -€50,317 | -69.3% |
| Operating profit (loss) | 9901 | €75,099 | €22,300 | -€52,799 | -70.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,767% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,767% |
| Financial charges | 65/66B | €7,207 | €7,356 | +€150 | +2.1% |
| Recurring financial charges | 65 | €7,207 | €7,356 | +€150 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €67,893 | €14,945 | -€52,948 | -78.0% |
| Income taxes | 67/77 | €161 | - | -€161 | |
| Profit (loss) for the period | 9904 | €67,732 | €14,945 | -€52,787 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,732 | €14,945 | -€52,787 | -77.9% |
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 22 October 2026 via checked.be.