BRASSERIES G.: 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.
BRASSERIES G.
Largest movements
- Receivables within one year +€432,397
up €432,397 (+65.9%), from €655,707 to €1.1m
of which Other amounts receivable: +€422,050
- Tangible fixed assets -€137,198
down €137,198 (-15.4%), from €888,211 to €751,013
of which Other tangible fixed assets: -€109,261
- Cash -€83,157
down €83,157 (-20.5%), from €405,153 to €321,996
mainly Receivables within one year (-€432,397) and Debts after one year (-€241,899)
- Deferred charges and accrued income +€36,716
new in 2025: €36,716
- Intangible fixed assets -€23,517
no longer reported in 2025 (was €23,517)
- Profit (loss) carried forward +€311,752
up €311,752 (+89.6%), from -€347,958 to -€36,206
- Debts after one year -€241,899
down €241,899 (-24.3%), from €994,580 to €752,680
- Accrued charges and deferred income +€127,730
up €127,730 (+8,827%), from €1,447 to €129,177
- Trade debts +€35,795
up €35,795 (+7.2%), from €495,467 to €531,262
- Gross operating margin -€125,404
down €125,404 (-3.4%), from €3.7m to €3.5m
- Depreciation -€100,398
down €100,398 (-32.7%), from €307,169 to €206,770
- Staff costs +€71,411
up €71,411 (+2.5%), from €2.9m to €2.9m
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 | €2,060,098 | €2,289,421 | +€229,322 | +11.1% |
| Fixed assets | 21/28 | €912,202 | €751,658 | -€160,545 | -17.6% |
| Intangible fixed assets | 21 | €23,517 | - | -€23,517 | |
| Tangible fixed assets | 22/27 | €888,211 | €751,013 | -€137,198 | -15.4% |
| Plant, machinery and equipment | 23 | €23,890 | €11,457 | -€12,433 | -52.0% |
| Furniture and vehicles | 24 | €79,139 | €63,634 | -€15,504 | -19.6% |
| Other tangible fixed assets | 26 | €785,182 | €675,922 | -€109,261 | -13.9% |
| Financial fixed assets | 28 | €475 | €645 | +€170 | +35.8% |
| Current assets | 29/58 | €1,147,896 | €1,537,763 | +€389,867 | +34.0% |
| Stocks and contracts in progress | 3 | €87,036 | €90,947 | +€3,912 | +4.5% |
| Stocks | 30/36 | €87,036 | €90,947 | +€3,912 | +4.5% |
| Amounts receivable within one year | 40/41 | €655,707 | €1,088,104 | +€432,397 | +65.9% |
| Trade receivables | 40 | €18,234 | €28,581 | +€10,347 | +56.7% |
| Other amounts receivable | 41 | €637,473 | €1,059,523 | +€422,050 | +66.2% |
| Cash at bank and in hand | 54/58 | €405,153 | €321,996 | -€83,157 | -20.5% |
| Deferred charges and accrued income | 490/1 | - | €36,716 | +€36,716 | |
| Total equity and liabilities | 10/49 | €2,060,098 | €2,289,421 | +€229,322 | +11.1% |
| Equity | 10/15 | -€197,958 | €113,794 | +€311,752 | |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,958 | -€36,206 | +€311,752 | +89.6% |
| Amounts payable | 17/49 | €2,258,056 | €2,175,627 | -€82,430 | -3.7% |
| Amounts payable after more than one year | 17 | €994,580 | €752,680 | -€241,899 | -24.3% |
| Financial debts | 170/4 | €994,580 | €752,680 | -€241,899 | -24.3% |
| Amounts payable within one year | 42/48 | €1,262,030 | €1,293,770 | +€31,740 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €387,086 | €364,308 | -€22,778 | -5.9% |
| Trade debts | 44 | €495,467 | €531,262 | +€35,795 | +7.2% |
| Suppliers | 440/4 | €495,467 | €531,262 | +€35,795 | +7.2% |
| Taxes, remuneration and social security | 45 | €376,477 | €398,199 | +€21,722 | +5.8% |
| Taxes | 450/3 | €50,117 | €86,483 | +€36,366 | +72.6% |
| Remuneration and social security | 454/9 | €326,360 | €311,716 | -€14,644 | -4.5% |
| Other amounts payable | 47/48 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | €1,447 | €129,177 | +€127,730 | +8,827% |
| Non-recurring operating income | 76A | €82,533 | - | -€82,533 | |
| Remuneration, social security and pensions | 62 | €2,857,996 | €2,929,407 | +€71,411 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307,169 | €206,770 | -€100,398 | -32.7% |
| Other operating charges | 640/8 | €10,095 | €18,068 | +€7,972 | +79.0% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €3,660,198 | €3,534,793 | -€125,404 | -3.4% |
| Operating profit (loss) | 9901 | €484,938 | €380,498 | -€104,439 | -21.5% |
| Financial income | 75/76B | €10,015 | €15,935 | +€5,920 | +59.1% |
| Recurring financial income | 75 | €10,015 | €15,935 | +€5,920 | +59.1% |
| Financial charges | 65/66B | €85,361 | €84,681 | -€680 | -0.8% |
| Recurring financial charges | 65 | €85,361 | €84,681 | -€680 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €409,592 | €311,752 | -€97,840 | -23.9% |
| Profit (loss) for the period | 9904 | €409,592 | €311,752 | -€97,840 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €409,592 | €311,752 | -€97,840 | -23.9% |
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 18 October 2026 via checked.be.