B & N MEAT: 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.
B & N MEAT
Largest movements
- Tangible fixed assets +€163,389
up €163,389 (+23.9%), from €682,287 to €845,675
of which Furniture and vehicles: +€217,418
- Stocks and contracts -€58,803
down €58,803 (-10.3%), from €569,930 to €511,128
- Receivables within one year -€21,881
down €21,881 (-49.6%), from €44,094 to €22,213
of which Trade receivables: -€24,429
- Debts after one year +€45,130
up €45,130 (+8.9%), from €507,610 to €552,740
- Trade debts -€44,190
down €44,190 (-25.1%), from €176,330 to €132,140
- Current portion of long-term debt +€24,977
up €24,977 (+28.8%), from €86,626 to €111,602
- Tax, wage and social debts +€21,402
up €21,402 (+22.7%), from €94,228 to €115,631
of which Remuneration and social security: +€15,050
- Reserves +€18,381
up €18,381 (+37.9%), from €48,514 to €66,895
- Financial income +€62,558
up €62,558 (+41,705,240%), from €0 to €62,558
of which Non-recurring financial income: +€62,540
- Gross operating margin -€43,115
down €43,115 (-31.7%), from €135,826 to €92,712
- Financial charges +€6,266
up €6,266 (+32.0%), from €19,578 to €25,844
- Depreciation -€5,260
down €5,260 (-5.0%), from €105,250 to €99,990
- Other operating charges +€2,701
up €2,701 (+44.5%), from €6,073 to €8,774
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 | €1,334,536 | €1,402,736 | +€68,200 | +5.1% |
| Fixed assets | 21/28 | €682,287 | €845,675 | +€163,389 | +23.9% |
| Tangible fixed assets | 22/27 | €682,287 | €845,675 | +€163,389 | +23.9% |
| Land and buildings | 22 | €563,917 | €518,130 | -€45,788 | -8.1% |
| Plant, machinery and equipment | 23 | €85,484 | €77,242 | -€8,242 | -9.6% |
| Furniture and vehicles | 24 | €32,886 | €250,304 | +€217,418 | +661% |
| Current assets | 29/58 | €652,249 | €557,061 | -€95,189 | -14.6% |
| Stocks and contracts in progress | 3 | €569,930 | €511,128 | -€58,803 | -10.3% |
| Stocks | 30/36 | €569,930 | €511,128 | -€58,803 | -10.3% |
| Amounts receivable within one year | 40/41 | €44,094 | €22,213 | -€21,881 | -49.6% |
| Trade receivables | 40 | €34,341 | €9,911 | -€24,429 | -71.1% |
| Other amounts receivable | 41 | €9,753 | €12,301 | +€2,548 | +26.1% |
| Cash at bank and in hand | 54/58 | €15,067 | €11,756 | -€3,312 | -22.0% |
| Deferred charges and accrued income | 490/1 | €23,158 | €11,965 | -€11,193 | -48.3% |
| Total equity and liabilities | 10/49 | €1,334,536 | €1,402,736 | +€68,200 | +5.1% |
| Equity | 10/15 | €72,356 | €90,737 | +€18,381 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,514 | €66,895 | +€18,381 | +37.9% |
| Distributable reserves | 133 | €48,514 | €66,895 | +€18,381 | +37.9% |
| Profit (loss) carried forward | 14 | €5,242 | €5,242 | = | 0.0% |
| Amounts payable | 17/49 | €1,262,180 | €1,311,999 | +€49,819 | +3.9% |
| Amounts payable after more than one year | 17 | €507,610 | €552,740 | +€45,130 | +8.9% |
| Financial debts | 170/4 | €507,610 | €552,740 | +€45,130 | +8.9% |
| Amounts payable within one year | 42/48 | €750,418 | €758,939 | +€8,521 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €86,626 | €111,602 | +€24,977 | +28.8% |
| Financial debts | 43 | €22,585 | €29,502 | +€6,917 | +30.6% |
| Credit institutions | 430/8 | €22,585 | €29,502 | +€6,917 | +30.6% |
| Trade debts | 44 | €176,330 | €132,140 | -€44,190 | -25.1% |
| Suppliers | 440/4 | €176,330 | €132,140 | -€44,190 | -25.1% |
| Taxes, remuneration and social security | 45 | €94,228 | €115,631 | +€21,402 | +22.7% |
| Taxes | 450/3 | €3,928 | €10,281 | +€6,352 | +162% |
| Remuneration and social security | 454/9 | €90,300 | €105,350 | +€15,050 | +16.7% |
| Other amounts payable | 47/48 | €370,649 | €370,064 | -€585 | -0.2% |
| Accrued charges and deferred income | 492/3 | €4,153 | €321 | -€3,832 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,250 | €99,990 | -€5,260 | -5.0% |
| Other operating charges | 640/8 | €6,073 | €8,774 | +€2,701 | +44.5% |
| Gross operating margin | 9900 | €135,826 | €92,712 | -€43,115 | -31.7% |
| Operating profit (loss) | 9901 | €24,504 | -€16,052 | -€40,556 | |
| Financial income | 75/76B | €0 | €62,558 | +€62,558 | +41,705,240% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +11,907% |
| Non-recurring financial income | 76B | - | €62,540 | +€62,540 | |
| Financial charges | 65/66B | €19,578 | €25,844 | +€6,266 | +32.0% |
| Recurring financial charges | 65 | €19,578 | €25,844 | +€6,266 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €4,926 | €20,662 | +€15,736 | +319% |
| Income taxes | 67/77 | €1,928 | €2,281 | +€352 | +18.3% |
| Profit (loss) for the period | 9904 | €2,997 | €18,381 | +€15,384 | +513% |
| Profit (loss) for the period to be appropriated | 9905 | €2,997 | €18,381 | +€15,384 | +513% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.