Brood & Co: 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 & Co
Largest movements
- Cash +€13,536
up €13,536 (+14.2%), from €95,218 to €108,754
mainly Depreciation (+€73,989) and Accrued charges and deferred income (+€26,231)
- Tangible fixed assets +€12,529
up €12,529 (+2.8%), from €444,980 to €457,509
of which Land and buildings: +€68,752
- Receivables within one year +€6,831
up €6,831 (+184%), from €3,704 to €10,536
of which Other amounts receivable: +€5,166
- Other debts -€37,364
no longer reported in 2025 (was €37,364)
- Accrued charges and deferred income +€26,231
up €26,231 (+343%), from €7,653 to €33,884
- Trade debts +€19,929
up €19,929 (+27.5%), from €72,445 to €92,374
- Reserves +€11,841
up €11,841 (+16.6%), from €71,152 to €82,992
- Staff costs -€30,560
down €30,560 (-20.7%), from €147,380 to €116,820
- Gross operating margin -€29,675
down €29,675 (-11.9%), from €249,026 to €219,351
- Financial charges +€3,161
up €3,161 (+31.9%), from €9,898 to €13,059
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 | €557,638 | €587,699 | +€30,061 | +5.4% |
| Fixed assets | 21/28 | €444,980 | €457,509 | +€12,529 | +2.8% |
| Tangible fixed assets | 22/27 | €444,980 | €457,509 | +€12,529 | +2.8% |
| Land and buildings | 22 | €237,105 | €305,857 | +€68,752 | +29.0% |
| Plant, machinery and equipment | 23 | €99,670 | €69,722 | -€29,949 | -30.0% |
| Furniture and vehicles | 24 | €108,204 | €81,930 | -€26,275 | -24.3% |
| Current assets | 29/58 | €112,658 | €130,190 | +€17,532 | +15.6% |
| Stocks and contracts in progress | 3 | €12,218 | €10,900 | -€1,317 | -10.8% |
| Stocks | 30/36 | €12,218 | €10,900 | -€1,317 | -10.8% |
| Amounts receivable within one year | 40/41 | €3,704 | €10,536 | +€6,831 | +184% |
| Trade receivables | 40 | - | €1,665 | +€1,665 | |
| Other amounts receivable | 41 | €3,704 | €8,870 | +€5,166 | +139% |
| Cash at bank and in hand | 54/58 | €95,218 | €108,754 | +€13,536 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,518 | - | -€1,518 | |
| Total equity and liabilities | 10/49 | €557,638 | €587,699 | +€30,061 | +5.4% |
| Equity | 10/15 | €73,652 | €85,492 | +€11,841 | +16.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €71,152 | €82,992 | +€11,841 | +16.6% |
| Distributable reserves | 133 | €71,152 | €82,992 | +€11,841 | +16.6% |
| Amounts payable | 17/49 | €483,986 | €502,206 | +€18,220 | +3.8% |
| Amounts payable after more than one year | 17 | €307,933 | €309,839 | +€1,907 | +0.6% |
| Financial debts | 170/4 | €307,933 | €309,839 | +€1,907 | +0.6% |
| Amounts payable within one year | 42/48 | €168,400 | €158,483 | -€9,917 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €44,339 | €49,630 | +€5,291 | +11.9% |
| Trade debts | 44 | €72,445 | €92,374 | +€19,929 | +27.5% |
| Suppliers | 440/4 | €72,445 | €92,374 | +€19,929 | +27.5% |
| Taxes, remuneration and social security | 45 | €14,252 | €16,479 | +€2,227 | +15.6% |
| Taxes | 450/3 | €1,847 | €3,007 | +€1,160 | +62.8% |
| Remuneration and social security | 454/9 | €12,405 | €13,472 | +€1,067 | +8.6% |
| Other amounts payable | 47/48 | €37,364 | - | -€37,364 | |
| Accrued charges and deferred income | 492/3 | €7,653 | €33,884 | +€26,231 | +343% |
| Remuneration, social security and pensions | 62 | €147,380 | €116,820 | -€30,560 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,567 | €73,989 | +€1,422 | +2.0% |
| Other operating charges | 640/8 | €2,939 | €1,913 | -€1,026 | -34.9% |
| Gross operating margin | 9900 | €249,026 | €219,351 | -€29,675 | -11.9% |
| Operating profit (loss) | 9901 | €26,140 | €26,629 | +€489 | +1.9% |
| Financial income | 75/76B | €325 | €23 | -€302 | -93.0% |
| Recurring financial income | 75 | €325 | €23 | -€302 | -93.0% |
| Financial charges | 65/66B | €9,898 | €13,059 | +€3,161 | +31.9% |
| Recurring financial charges | 65 | €9,898 | €13,059 | +€3,161 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €16,566 | €13,593 | -€2,974 | -18.0% |
| Income taxes | 67/77 | €3,796 | €1,752 | -€2,044 | -53.8% |
| Profit (loss) for the period | 9904 | €12,771 | €11,841 | -€930 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,771 | €11,841 | -€930 | -7.3% |
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 14 October 2026 via checked.be.