Automatic Brood Service: 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.
Automatic Brood Service
Largest movements
- Tangible fixed assets -€13,462
down €13,462 (-53.7%), from €25,048 to €11,586
of which Plant, machinery and equipment: -€10,642
- Cash -€10,704
down €10,704 (-18.8%), from €56,994 to €46,291
mainly Contributions, distributions and other (-€29,891) and Advances received (-€5,885)
- Receivables within one year -€5,691
down €5,691 (-63.4%), from €8,970 to €3,279
of which Trade receivables: -€7,604
- Reserves -€22,763
down €22,763 (-36.7%), from €62,108 to €39,345
- Advances received -€5,885
down €5,885 (-95.8%), from €6,144 to €259
- Tax, wage and social debts -€1,373
no longer reported in 2026 (was €1,373)
- Gross operating margin -€18,200
down €18,200 (-47.5%), from €38,356 to €20,156
- Depreciation -€6,347
down €6,347 (-47.4%), from €13,402 to €7,056
- Taxes -€3,368
down €3,368 (-48.8%), from €6,905 to €3,537
- Financial charges -€1,526
down €1,526 (-50.1%), from €3,045 to €1,519
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,208 | €61,827 | -€30,381 | -32.9% |
| Fixed assets | 21/28 | €25,573 | €12,111 | -€13,462 | -52.6% |
| Tangible fixed assets | 22/27 | €25,048 | €11,586 | -€13,462 | -53.7% |
| Plant, machinery and equipment | 23 | €21,993 | €11,351 | -€10,642 | -48.4% |
| Furniture and vehicles | 24 | €3,055 | €235 | -€2,820 | -92.3% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €66,635 | €49,716 | -€16,919 | -25.4% |
| Amounts receivable within one year | 40/41 | €8,970 | €3,279 | -€5,691 | -63.4% |
| Trade receivables | 40 | €8,110 | €506 | -€7,604 | -93.8% |
| Other amounts receivable | 41 | €861 | €2,773 | +€1,912 | +222% |
| Cash at bank and in hand | 54/58 | €56,994 | €46,291 | -€10,704 | -18.8% |
| Deferred charges and accrued income | 490/1 | €671 | €146 | -€524 | -78.2% |
| Total equity and liabilities | 10/49 | €92,208 | €61,827 | -€30,381 | -32.9% |
| Equity | 10/15 | €80,708 | €57,945 | -€22,763 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,108 | €39,345 | -€22,763 | -36.7% |
| Distributable reserves | 133 | €62,108 | €39,345 | -€22,763 | -36.7% |
| Amounts payable | 17/49 | €11,500 | €3,882 | -€7,618 | -66.2% |
| Amounts payable within one year | 42/48 | €11,500 | €3,882 | -€7,618 | -66.2% |
| Trade debts | 44 | €3,840 | €3,450 | -€390 | -10.2% |
| Suppliers | 440/4 | €3,840 | €3,450 | -€390 | -10.2% |
| Advances received on contracts in progress | 46 | €6,144 | €259 | -€5,885 | -95.8% |
| Taxes, remuneration and social security | 45 | €1,373 | - | -€1,373 | |
| Taxes | 450/3 | €1,373 | - | -€1,373 | |
| Other amounts payable | 47/48 | €143 | €173 | +€30 | +20.9% |
| Non-recurring operating income | 76A | €13,947 | €35,698 | +€21,751 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,402 | €7,056 | -€6,347 | -47.4% |
| Other operating charges | 640/8 | €1,350 | €1,232 | -€118 | -8.7% |
| Gross operating margin | 9900 | €38,356 | €20,156 | -€18,200 | -47.5% |
| Operating profit (loss) | 9901 | €23,604 | €11,868 | -€11,735 | -49.7% |
| Financial income | 75/76B | €108 | €316 | +€209 | +194% |
| Recurring financial income | 75 | €108 | €316 | +€209 | +194% |
| Financial charges | 65/66B | €3,045 | €1,519 | -€1,526 | -50.1% |
| Recurring financial charges | 65 | €3,045 | €1,519 | -€1,526 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €20,666 | €10,665 | -€10,001 | -48.4% |
| Income taxes | 67/77 | €6,905 | €3,537 | -€3,368 | -48.8% |
| Profit (loss) for the period | 9904 | €13,761 | €7,128 | -€6,633 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,761 | €7,128 | -€6,633 | -48.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.