Brood: 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.
Brood
Largest movements
- Receivables within one year -€361,838
down €361,838 (-30.6%), from €1.2m to €821,396
of which Trade receivables: -€396,843
- Tangible fixed assets -€142,847
down €142,847 (-21.5%), from €665,847 to €522,999
of which Leasing and similar rights: -€128,660
- Cash +€24,891
up €24,891 (+990.5%), from €2,513 to €27,404
mainly Receivables within one year (+€361,838) and Depreciation (+€153,993)
- Other debts -€340,580
down €340,580 (-100.0%), from €340,580 to €0
- Debts after one year -€136,756
down €136,756 (-18.6%), from €736,700 to €599,944
- Tax, wage and social debts -€45,079
down €45,079 (-90.8%), from €49,651 to €4,572
- Reserves +€34,690
up €34,690 (+37.8%), from €91,871 to €126,561
- Gross operating margin -€18,553
down €18,553 (-3.0%), from €625,558 to €607,005
- Other operating charges -€8,879
down €8,879 (-2.2%), from €402,936 to €394,058
- Taxes +€7,234
new in 2025: €7,234
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.
Cash bridge derived
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 | €1,861,425 | €1,380,674 | -€480,751 | -25.8% |
| Formation expenses | 20 | €1,129 | €211 | -€919 | -81.3% |
| Fixed assets | 21/28 | €673,947 | €531,099 | -€142,847 | -21.2% |
| Tangible fixed assets | 22/27 | €665,847 | €522,999 | -€142,847 | -21.5% |
| Plant, machinery and equipment | 23 | €56,324 | €48,747 | -€7,577 | -13.5% |
| Leasing and similar rights | 25 | €361,923 | €233,264 | -€128,660 | -35.5% |
| Other tangible fixed assets | 26 | €247,599 | €240,989 | -€6,611 | -2.7% |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €1,186,349 | €849,364 | -€336,985 | -28.4% |
| Amounts receivable within one year | 40/41 | €1,183,235 | €821,396 | -€361,838 | -30.6% |
| Trade receivables | 40 | €1,168,235 | €771,391 | -€396,843 | -34.0% |
| Other amounts receivable | 41 | €15,000 | €50,005 | +€35,005 | +233.4% |
| Cash at bank and in hand | 54/58 | €2,513 | €27,404 | +€24,891 | +990.5% |
| Deferred charges and accrued income | 490/1 | €602 | €564 | -€38 | -6.3% |
| Total equity and liabilities | 10/49 | €1,861,425 | €1,380,674 | -€480,751 | -25.8% |
| Equity | 10/15 | €151,871 | €186,561 | +€34,690 | +22.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €91,871 | €126,561 | +€34,690 | +37.8% |
| Distributable reserves | 133 | €91,871 | €126,561 | +€34,690 | +37.8% |
| Amounts payable | 17/49 | €1,709,554 | €1,194,113 | -€515,441 | -30.2% |
| Amounts payable after more than one year | 17 | €736,700 | €599,944 | -€136,756 | -18.6% |
| Financial debts | 170/4 | €736,700 | €599,944 | -€136,756 | -18.6% |
| Amounts payable within one year | 42/48 | €955,390 | €571,896 | -€383,493 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €138,222 | €136,756 | -€1,466 | -1.1% |
| Trade debts | 44 | €426,936 | €430,569 | +€3,632 | +0.9% |
| Suppliers | 440/4 | €426,936 | €430,569 | +€3,632 | +0.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €49,651 | €4,572 | -€45,079 | -90.8% |
| Taxes | 450/3 | €49,651 | €4,572 | -€45,079 | -90.8% |
| Other amounts payable | 47/48 | €340,580 | €0 | -€340,580 | -100.0% |
| Accrued charges and deferred income | 492/3 | €17,464 | €22,272 | +€4,808 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,195 | €153,993 | +€798 | +0.5% |
| Other operating charges | 640/8 | €402,936 | €394,058 | -€8,879 | -2.2% |
| Gross operating margin | 9900 | €625,558 | €607,005 | -€18,553 | -3.0% |
| Operating profit (loss) | 9901 | €69,427 | €58,954 | -€10,473 | -15.1% |
| Financial income | 75/76B | €2 | €86 | +€84 | +5161.3% |
| Recurring financial income | 75 | €2 | €86 | +€84 | +5161.3% |
| Financial charges | 65/66B | €20,914 | €17,116 | -€3,799 | -18.2% |
| Recurring financial charges | 65 | €20,914 | €17,116 | -€3,799 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €48,515 | €41,925 | -€6,590 | -13.6% |
| Income taxes | 67/77 | - | €7,234 | +€7,234 | |
| Profit (loss) for the period | 9904 | €48,515 | €34,690 | -€13,824 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,515 | €34,690 | -€13,824 | -28.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.