BRAINE-LE-COMTE ELEVAGE ASSISTANCE: what changed
BRAINE-LE-COMTE ELEVAGE ASSISTANCE
Largest movements
- Receivables within one year -€8,894
down €8,894 (-22.3%), from €39,799 to €30,905
of which Other amounts receivable: -€9,347
- Cash -€2,894
down €2,894 (-71.2%), from €4,065 to €1,171
mainly Other debts (-€10,725) and Net result for the year (-€1,008)
- Other debts -€10,725
down €10,725 (-100%), from €10,725 to €0
- Profit (loss) carried forward -€1,008
down €1,008 (-6.2%), from €16,306 to €15,298
- Gross operating margin +€1,601
up €1,601 (+80.3%), from -€1,994 to -€392
- Financial charges +€117
up €117 (+486%), from €24 to €141
- Other operating charges +€47
up €47 (+10.9%), from €428 to €475
- Financial income -€20
down €20 (-100%), from €20 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,345 | €32,558 | -€11,787 | -26.6% |
| Fixed assets | 21/28 | €481 | €481 | = | 0.0% |
| Financial fixed assets | 28 | €481 | €481 | = | 0.0% |
| Current assets | 29/58 | €43,864 | €32,077 | -€11,787 | -26.9% |
| Amounts receivable within one year | 40/41 | €39,799 | €30,905 | -€8,894 | -22.3% |
| Trade receivables | 40 | €4,764 | €5,218 | +€454 | +9.5% |
| Other amounts receivable | 41 | €35,035 | €25,687 | -€9,347 | -26.7% |
| Cash at bank and in hand | 54/58 | €4,065 | €1,171 | -€2,894 | -71.2% |
| Total equity and liabilities | 10/49 | €44,345 | €32,558 | -€11,787 | -26.6% |
| Equity | 10/15 | €30,566 | €29,558 | -€1,008 | -3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,306 | €15,298 | -€1,008 | -6.2% |
| Amounts payable | 17/49 | €13,779 | €3,000 | -€10,779 | -78.2% |
| Amounts payable within one year | 42/48 | €11,954 | €1,175 | -€10,779 | -90.2% |
| Trade debts | 44 | €497 | €365 | -€132 | -26.5% |
| Suppliers | 440/4 | €497 | €365 | -€132 | -26.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €732 | €810 | +€78 | +10.6% |
| Taxes | 450/3 | €732 | €810 | +€78 | +10.6% |
| Other amounts payable | 47/48 | €10,725 | €0 | -€10,725 | -100% |
| Accrued charges and deferred income | 492/3 | €1,825 | €1,825 | = | 0.0% |
| Other operating charges | 640/8 | €428 | €475 | +€47 | +10.9% |
| Gross operating margin | 9900 | -€1,994 | -€392 | +€1,601 | +80.3% |
| Operating profit (loss) | 9901 | -€2,422 | -€868 | +€1,554 | +64.2% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €24 | €141 | +€117 | +486% |
| Recurring financial charges | 65 | €24 | €141 | +€117 | +486% |
| Profit (loss) for the period before taxes | 9903 | -€2,426 | -€1,008 | +€1,418 | +58.4% |
| Profit (loss) for the period | 9904 | -€2,426 | -€1,008 | +€1,418 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,426 | -€1,008 | +€1,418 | +58.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.