Brood Bistro: 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 Bistro
Largest movements
- Tangible fixed assets -€23,935
down €23,935 (-6.6%), from €365,088 to €341,153
of which Plant, machinery and equipment: -€12,509
- Cash +€11,276
up €11,276 (+25.5%), from €44,267 to €55,543
mainly Depreciation (+€37,485) and Trade debts (+€22,781)
- Intangible fixed assets -€10,000
down €10,000 (-37.5%), from €26,667 to €16,667
- Receivables within one year +€6,527
up €6,527 (+36.0%), from €18,145 to €24,673
of which Trade receivables: +€6,855
- Debts after one year -€29,076
down €29,076 (-10.1%), from €288,261 to €259,185
- Trade debts +€22,781
up €22,781 (+55.8%), from €40,854 to €63,636
- Other debts -€8,091
down €8,091 (-28.8%), from €28,063 to €19,972
- Gross operating margin -€73,508
down €73,508 (-16.3%), from €450,506 to €376,998
- Depreciation -€38,417
down €38,417 (-50.6%), from €75,902 to €37,485
- Staff costs -€32,361
down €32,361 (-9.4%), from €343,871 to €311,510
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 | €457,926 | €443,154 | -€14,772 | -3.2% |
| Fixed assets | 21/28 | €391,754 | €357,820 | -€33,935 | -8.7% |
| Intangible fixed assets | 21 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Tangible fixed assets | 22/27 | €365,088 | €341,153 | -€23,935 | -6.6% |
| Land and buildings | 22 | €321,671 | €310,618 | -€11,052 | -3.4% |
| Plant, machinery and equipment | 23 | €41,747 | €29,238 | -€12,509 | -30.0% |
| Furniture and vehicles | 24 | €1,670 | €1,297 | -€374 | -22.4% |
| Current assets | 29/58 | €66,172 | €85,334 | +€19,163 | +29.0% |
| Stocks and contracts in progress | 3 | €1,913 | €2,346 | +€433 | +22.6% |
| Stocks | 30/36 | €1,913 | €2,346 | +€433 | +22.6% |
| Amounts receivable within one year | 40/41 | €18,145 | €24,673 | +€6,527 | +36.0% |
| Trade receivables | 40 | €11,110 | €17,965 | +€6,855 | +61.7% |
| Other amounts receivable | 41 | €7,035 | €6,708 | -€327 | -4.7% |
| Cash at bank and in hand | 54/58 | €44,267 | €55,543 | +€11,276 | +25.5% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,772 | +€926 | +50.2% |
| Total equity and liabilities | 10/49 | €457,926 | €443,154 | -€14,772 | -3.2% |
| Equity | 10/15 | €19,454 | €23,085 | +€3,630 | +18.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€546 | €3,085 | +€3,630 | |
| Amounts payable | 17/49 | €438,472 | €420,069 | -€18,403 | -4.2% |
| Amounts payable after more than one year | 17 | €288,261 | €259,185 | -€29,076 | -10.1% |
| Financial debts | 170/4 | €288,261 | €259,185 | -€29,076 | -10.1% |
| Amounts payable within one year | 42/48 | €145,076 | €158,762 | +€13,686 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €29,326 | €29,076 | -€250 | -0.9% |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €40,854 | €63,636 | +€22,781 | +55.8% |
| Suppliers | 440/4 | €40,854 | €63,636 | +€22,781 | +55.8% |
| Taxes, remuneration and social security | 45 | €37,833 | €37,078 | -€755 | -2.0% |
| Taxes | 450/3 | €4,239 | €3,502 | -€736 | -17.4% |
| Remuneration and social security | 454/9 | €33,594 | €33,576 | -€18 | -0.1% |
| Other amounts payable | 47/48 | €28,063 | €19,972 | -€8,091 | -28.8% |
| Accrued charges and deferred income | 492/3 | €5,135 | €2,123 | -€3,012 | -58.7% |
| Non-recurring operating income | 76A | €10,573 | €5,675 | -€4,898 | -46.3% |
| Remuneration, social security and pensions | 62 | €343,871 | €311,510 | -€32,361 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,902 | €37,485 | -€38,417 | -50.6% |
| Other operating charges | 640/8 | €1,825 | €2,037 | +€211 | +11.6% |
| Gross operating margin | 9900 | €450,506 | €376,998 | -€73,508 | -16.3% |
| Operating profit (loss) | 9901 | €28,908 | €25,966 | -€2,942 | -10.2% |
| Financial income | 75/76B | €107 | €217 | +€110 | +103% |
| Recurring financial income | 75 | €107 | €217 | +€110 | +103% |
| Financial charges | 65/66B | €16,539 | €20,748 | +€4,210 | +25.5% |
| Recurring financial charges | 65 | €16,539 | €20,748 | +€4,210 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €12,476 | €5,435 | -€7,041 | -56.4% |
| Income taxes | 67/77 | €3,197 | €1,805 | -€1,392 | -43.5% |
| Profit (loss) for the period | 9904 | €9,279 | €3,630 | -€5,649 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,279 | €3,630 | -€5,649 | -60.9% |
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 26 October 2026 via checked.be.