Breugel Food Processing: 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.
Breugel Food Processing
Largest movements
- Financial fixed assets +€1.3m
up €1.3m (+30.4%), from €4.1m to €5.4m
- Debts after one year +€883,602
up €883,602 (+76.0%), from €1.2m to €2.0m
of which Financial debts: +€1.2m
- Reserves +€228,573
up €228,573 (+10.3%), from €2.2m to €2.5m
- Current portion of long-term debt +€91,433
up €91,433 (+33.2%), from €275,217 to €366,649
- Other debts +€58,735
up €58,735 (+3,236%), from €1,815 to €60,550
- Gross operating margin +€146,667
up €146,667 (+98.1%), from €149,544 to €296,211
- Financial income -€102,855
down €102,855 (-39.0%), from €263,810 to €160,955
- Financial charges +€57,252
up €57,252 (+151%), from €38,002 to €95,254
- Other operating charges +€32,641
up €32,641 (+2,727%), from €1,197 to €33,838
- Staff costs -€4,321
down €4,321 (-4.2%), from €103,822 to €99,501
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 | €4,247,402 | €5,514,750 | +€1.3m | +29.8% |
| Fixed assets | 21/28 | €4,116,250 | €5,366,250 | +€1.3m | +30.4% |
| Financial fixed assets | 28 | €4,116,250 | €5,366,250 | +€1.3m | +30.4% |
| Current assets | 29/58 | €131,152 | €148,500 | +€17,348 | +13.2% |
| Amounts receivable after more than one year | 29 | - | €124 | +€124 | |
| Other amounts receivable | 291 | - | €124 | +€124 | |
| Amounts receivable within one year | 40/41 | €122,045 | €124,168 | +€2,123 | +1.7% |
| Trade receivables | 40 | €99,346 | €94,770 | -€4,576 | -4.6% |
| Other amounts receivable | 41 | €22,699 | €29,398 | +€6,699 | +29.5% |
| Cash at bank and in hand | 54/58 | €9,107 | €2,408 | -€6,699 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €21,799 | +€21,799 | |
| Total equity and liabilities | 10/49 | €4,247,402 | €5,514,750 | +€1.3m | +29.8% |
| Equity | 10/15 | €2,725,070 | €2,953,643 | +€228,573 | +8.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €2,225,070 | €2,453,643 | +€228,573 | +10.3% |
| Distributable reserves | 133 | €2,225,070 | €2,453,643 | +€228,573 | +10.3% |
| Amounts payable | 17/49 | €1,522,332 | €2,561,106 | +€1.0m | +68.2% |
| Amounts payable after more than one year | 17 | €1,162,354 | €2,045,956 | +€883,602 | +76.0% |
| Financial debts | 170/4 | €562,354 | €1,745,956 | +€1.2m | +210% |
| Other amounts payable | 178/9 | €600,000 | €300,000 | -€300,000 | -50.0% |
| Amounts payable within one year | 42/48 | €353,928 | €515,150 | +€161,222 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €275,217 | €366,649 | +€91,433 | +33.2% |
| Trade debts | 44 | €48,011 | €28,646 | -€19,364 | -40.3% |
| Suppliers | 440/4 | €48,011 | €28,646 | -€19,364 | -40.3% |
| Taxes, remuneration and social security | 45 | €28,886 | €59,305 | +€30,419 | +105% |
| Taxes | 450/3 | €10,141 | €39,621 | +€29,480 | +291% |
| Remuneration and social security | 454/9 | €18,745 | €19,684 | +€939 | +5.0% |
| Other amounts payable | 47/48 | €1,815 | €60,550 | +€58,735 | +3,236% |
| Accrued charges and deferred income | 492/3 | €6,049 | €0 | -€6,049 | -100% |
| Remuneration, social security and pensions | 62 | €103,822 | €99,501 | -€4,321 | -4.2% |
| Other operating charges | 640/8 | €1,197 | €33,838 | +€32,641 | +2,727% |
| Gross operating margin | 9900 | €149,544 | €296,211 | +€146,667 | +98.1% |
| Operating profit (loss) | 9901 | €44,526 | €162,873 | +€118,347 | +266% |
| Financial income | 75/76B | €263,810 | €160,955 | -€102,855 | -39.0% |
| Recurring financial income | 75 | €263,810 | €160,955 | -€102,855 | -39.0% |
| Financial charges | 65/66B | €38,002 | €95,254 | +€57,252 | +151% |
| Recurring financial charges | 65 | €38,002 | €95,254 | +€57,252 | +151% |
| Profit (loss) for the period before taxes | 9903 | €270,333 | €228,573 | -€41,760 | -15.4% |
| Profit (loss) for the period | 9904 | €270,333 | €228,573 | -€41,760 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €270,333 | €228,573 | -€41,760 | -15.4% |
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 24 October 2026 via checked.be.