Brood Bar: 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 Bar
Largest movements
- Cash -€39,211
down €39,211 (-50.0%), from €78,404 to €39,192
mainly Contributions, distributions and other (-€56,177) and Other debts (-€45,387)
- Other debts -€45,387
down €45,387 (-88.8%), from €51,084 to €5,697
- Tax, wage and social debts +€14,195
up €14,195 (+510%), from €2,785 to €16,980
of which Remuneration and social security: +€13,054
- Debts after one year -€4,509
no longer reported in 2025 (was €4,509)
- Trade debts -€3,134
down €3,134 (-60.7%), from €5,160 to €2,026
- Staff costs +€7,802
up €7,802 (+27.7%), from €28,158 to €35,960
- Gross operating margin +€6,377
up €6,377 (+5.6%), from €113,988 to €120,366
- Financial charges -€4,387
down €4,387 (-49.4%), from €8,889 to €4,502
- Taxes -€1,521
down €1,521 (-9.2%), from €16,481 to €14,960
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 | €121,956 | €82,217 | -€39,739 | -32.6% |
| Fixed assets | 21/28 | €33,105 | €32,130 | -€975 | -2.9% |
| Tangible fixed assets | 22/27 | €33,105 | €32,130 | -€975 | -2.9% |
| Plant, machinery and equipment | 23 | €8,750 | €13,104 | +€4,354 | +49.8% |
| Furniture and vehicles | 24 | €4,197 | €2,838 | -€1,359 | -32.4% |
| Other tangible fixed assets | 26 | €20,159 | €16,188 | -€3,971 | -19.7% |
| Current assets | 29/58 | €88,851 | €50,087 | -€38,764 | -43.6% |
| Stocks and contracts in progress | 3 | €4,360 | €4,929 | +€570 | +13.1% |
| Stocks | 30/36 | €4,360 | €4,929 | +€570 | +13.1% |
| Amounts receivable within one year | 40/41 | €4,637 | €5,009 | +€372 | +8.0% |
| Trade receivables | 40 | €3,366 | €4,195 | +€829 | +24.6% |
| Other amounts receivable | 41 | €1,271 | €814 | -€458 | -36.0% |
| Cash at bank and in hand | 54/58 | €78,404 | €39,192 | -€39,211 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,451 | €957 | -€494 | -34.1% |
| Total equity and liabilities | 10/49 | €121,956 | €82,217 | -€39,739 | -32.6% |
| Equity | 10/15 | €51,996 | €51,996 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €36,996 | €36,996 | = | 0.0% |
| Distributable reserves | 133 | €36,996 | €36,996 | = | 0.0% |
| Amounts payable | 17/49 | €69,961 | €30,221 | -€39,739 | -56.8% |
| Amounts payable after more than one year | 17 | €4,509 | - | -€4,509 | |
| Financial debts | 170/4 | €4,509 | - | -€4,509 | |
| Amounts payable within one year | 42/48 | €65,452 | €30,221 | -€35,231 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €6,423 | €5,518 | -€905 | -14.1% |
| Trade debts | 44 | €5,160 | €2,026 | -€3,134 | -60.7% |
| Suppliers | 440/4 | €5,160 | €2,026 | -€3,134 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,785 | €16,980 | +€14,195 | +510% |
| Taxes | 450/3 | €2,785 | €3,926 | +€1,141 | +41.0% |
| Remuneration and social security | 454/9 | - | €13,054 | +€13,054 | |
| Other amounts payable | 47/48 | €51,084 | €5,697 | -€45,387 | -88.8% |
| Remuneration, social security and pensions | 62 | €28,158 | €35,960 | +€7,802 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,562 | €7,871 | -€691 | -8.1% |
| Other operating charges | 640/8 | €814 | €996 | +€182 | +22.4% |
| Gross operating margin | 9900 | €113,988 | €120,366 | +€6,377 | +5.6% |
| Operating profit (loss) | 9901 | €76,454 | €75,538 | -€916 | -1.2% |
| Financial income | 75/76B | €0 | €101 | +€101 | +1,006,100% |
| Recurring financial income | 75 | €0 | €101 | +€101 | +1,006,100% |
| Financial charges | 65/66B | €8,889 | €4,502 | -€4,387 | -49.4% |
| Recurring financial charges | 65 | €8,889 | €4,502 | -€4,387 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €67,565 | €71,137 | +€3,572 | +5.3% |
| Income taxes | 67/77 | €16,481 | €14,960 | -€1,521 | -9.2% |
| Profit (loss) for the period | 9904 | €51,084 | €56,177 | +€5,092 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,084 | €56,177 | +€5,092 | +10.0% |
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 16 October 2026 via checked.be.