Abattoir Management & Operations: 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.
Abattoir Management & Operations
Largest movements
- Receivables within one year +€20,308
up €20,308 (+6.1%), from €334,780 to €355,088
of which Trade receivables: +€21,969
- Tangible fixed assets -€18,769
down €18,769 (-16.9%), from €110,745 to €91,976
of which Leasing and similar rights: -€17,691
- Tax, wage and social debts +€82,757
up €82,757 (+49.0%), from €168,834 to €251,591
of which Taxes: +€60,473
- Other debts -€41,167
down €41,167 (-57.6%), from €71,500 to €30,333
- Profit (loss) carried forward -€22,260
down €22,260 (-3.1%), from -€719,619 to -€741,879
- Debts after one year -€17,875
down €17,875 (-23.5%), from €76,195 to €58,319
- Trade debts -€7,681
down €7,681 (-7.9%), from €97,718 to €90,037
- Financial charges +€32,175
up €32,175 (+601%), from €5,350 to €37,525
- Gross operating margin +€31,995
up €31,995 (+7.2%), from €446,872 to €478,867
- Staff costs +€28,647
up €28,647 (+7.7%), from €373,836 to €402,482
- Depreciation +€6,437
up €6,437 (+23.1%), from €27,859 to €34,297
- Other operating charges +€5,593
up €5,593 (+36.0%), from €15,548 to €21,141
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 | €481,343 | €478,644 | -€2,699 | -0.6% |
| Fixed assets | 21/28 | €141,145 | €122,376 | -€18,769 | -13.3% |
| Tangible fixed assets | 22/27 | €110,745 | €91,976 | -€18,769 | -16.9% |
| Furniture and vehicles | 24 | €4,364 | €3,286 | -€1,078 | -24.7% |
| Leasing and similar rights | 25 | €106,380 | €88,689 | -€17,691 | -16.6% |
| Financial fixed assets | 28 | €30,400 | €30,400 | = | 0.0% |
| Current assets | 29/58 | €340,198 | €356,269 | +€16,070 | +4.7% |
| Amounts receivable within one year | 40/41 | €334,780 | €355,088 | +€20,308 | +6.1% |
| Trade receivables | 40 | €316,875 | €338,845 | +€21,969 | +6.9% |
| Other amounts receivable | 41 | €17,905 | €16,243 | -€1,662 | -9.3% |
| Cash at bank and in hand | 54/58 | €4,842 | €590 | -€4,252 | -87.8% |
| Deferred charges and accrued income | 490/1 | €575 | €591 | +€15 | +2.6% |
| Total equity and liabilities | 10/49 | €481,343 | €478,644 | -€2,699 | -0.6% |
| Equity | 10/15 | €38,546 | €16,287 | -€22,260 | -57.7% |
| Contributions | 10/11 | €746,568 | €746,568 | = | 0.0% |
| Capital | 10 | €746,568 | €746,568 | = | 0.0% |
| Issued capital | 100 | €746,568 | €746,568 | = | 0.0% |
| Reserves | 13 | €11,597 | €11,597 | = | 0.0% |
| Distributable reserves | 133 | €11,597 | €11,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€719,619 | -€741,879 | -€22,260 | -3.1% |
| Amounts payable | 17/49 | €442,797 | €462,358 | +€19,561 | +4.4% |
| Amounts payable after more than one year | 17 | €76,195 | €58,319 | -€17,875 | -23.5% |
| Financial debts | 170/4 | €76,195 | €58,319 | -€17,875 | -23.5% |
| Amounts payable within one year | 42/48 | €366,602 | €401,970 | +€35,368 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €28,550 | €30,009 | +€1,459 | +5.1% |
| Trade debts | 44 | €97,718 | €90,037 | -€7,681 | -7.9% |
| Suppliers | 440/4 | €97,718 | €90,037 | -€7,681 | -7.9% |
| Taxes, remuneration and social security | 45 | €168,834 | €251,591 | +€82,757 | +49.0% |
| Taxes | 450/3 | €68,435 | €128,907 | +€60,473 | +88.4% |
| Remuneration and social security | 454/9 | €100,399 | €122,684 | +€22,284 | +22.2% |
| Other amounts payable | 47/48 | €71,500 | €30,333 | -€41,167 | -57.6% |
| Accrued charges and deferred income | 492/3 | - | €2,068 | +€2,068 | |
| Non-recurring operating income | 76A | €5,963 | €0 | -€5,963 | -100% |
| Remuneration, social security and pensions | 62 | €373,836 | €402,482 | +€28,647 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,859 | €34,297 | +€6,437 | +23.1% |
| Other operating charges | 640/8 | €15,548 | €21,141 | +€5,593 | +36.0% |
| Non-recurring operating charges | 66A | €1,178 | €3,916 | +€2,738 | +232% |
| Gross operating margin | 9900 | €446,872 | €478,867 | +€31,995 | +7.2% |
| Operating profit (loss) | 9901 | €28,451 | €17,031 | -€11,420 | -40.1% |
| Financial income | 75/76B | €54 | €65 | +€11 | +19.7% |
| Recurring financial income | 75 | €54 | €65 | +€11 | +19.7% |
| Financial charges | 65/66B | €5,350 | €37,525 | +€32,175 | +601% |
| Recurring financial charges | 65 | €5,350 | €37,525 | +€32,175 | +601% |
| Profit (loss) for the period before taxes | 9903 | €23,155 | -€20,429 | -€43,585 | |
| Income taxes | 67/77 | €1,709 | €1,830 | +€121 | +7.1% |
| Profit (loss) for the period | 9904 | €21,446 | -€22,260 | -€43,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,446 | -€22,260 | -€43,706 |
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 26 October 2026 via checked.be.