BROOD EN MEER: what changed
BROOD EN MEER
Largest movements
- Receivables within one year +€5,874
up €5,874 (+4.5%), from €130,081 to €135,955
of which Other amounts receivable: +€8,947
- Tangible fixed assets -€5,201
down €5,201 (-2.5%), from €209,074 to €203,873
of which Land and buildings: -€8,889
- Trade debts -€43,620
down €43,620 (-36.6%), from €119,278 to €75,658
- Reserves +€22,820
up €22,820 (+54.5%), from €41,860 to €64,680
of which Distributable reserves: +€22,820
- Tax, wage and social debts +€7,919
up €7,919 (+213%), from €3,723 to €11,642
- Current portion of long-term debt +€5,977
up €5,977 (+34.7%), from €17,227 to €23,204
- Debts after one year +€4,517
up €4,517 (+3.2%), from €140,895 to €145,412
- Staff costs -€15,734
down €15,734 (-92.7%), from €16,969 to €1,235
- Taxes +€5,250
up €5,250 (+143%), from €3,669 to €8,919
- Financial charges -€1,514
down €1,514 (-20.6%), from €7,338 to €5,824
- Gross operating margin +€669
up €669 (+1.5%), from €44,922 to €45,591
- Depreciation +€598
up €598 (+5.5%), from €10,947 to €11,545
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,256 | €339,884 | +€628 | +0.2% |
| Fixed assets | 21/28 | €209,074 | €203,873 | -€5,201 | -2.5% |
| Tangible fixed assets | 22/27 | €209,074 | €203,873 | -€5,201 | -2.5% |
| Land and buildings | 22 | €202,967 | €194,077 | -€8,889 | -4.4% |
| Plant, machinery and equipment | 23 | €5,524 | €9,320 | +€3,796 | +68.7% |
| Other tangible fixed assets | 26 | €583 | €476 | -€108 | -18.5% |
| Current assets | 29/58 | €130,182 | €136,011 | +€5,829 | +4.5% |
| Amounts receivable within one year | 40/41 | €130,081 | €135,955 | +€5,874 | +4.5% |
| Trade receivables | 40 | €3,433 | €360 | -€3,073 | -89.5% |
| Other amounts receivable | 41 | €126,648 | €135,596 | +€8,947 | +7.1% |
| Cash at bank and in hand | 54/58 | €101 | €56 | -€45 | -44.7% |
| Total equity and liabilities | 10/49 | €339,256 | €339,884 | +€628 | +0.2% |
| Equity | 10/15 | €53,060 | €75,880 | +€22,820 | +43.0% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €64,680 | +€22,820 | +54.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €62,820 | +€22,820 | +57.1% |
| Amounts payable | 17/49 | €286,196 | €264,004 | -€22,193 | -7.8% |
| Amounts payable after more than one year | 17 | €140,895 | €145,412 | +€4,517 | +3.2% |
| Financial debts | 170/4 | €140,895 | €145,412 | +€4,517 | +3.2% |
| Amounts payable within one year | 42/48 | €145,301 | €118,592 | -€26,710 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €17,227 | €23,204 | +€5,977 | +34.7% |
| Financial debts | 43 | €5,073 | €8,088 | +€3,015 | +59.4% |
| Credit institutions | 430/8 | €5,073 | €8,088 | +€3,015 | +59.4% |
| Trade debts | 44 | €119,278 | €75,658 | -€43,620 | -36.6% |
| Suppliers | 440/4 | €119,278 | €75,658 | -€43,620 | -36.6% |
| Taxes, remuneration and social security | 45 | €3,723 | €11,642 | +€7,919 | +213% |
| Taxes | 450/3 | €3,723 | €11,642 | +€7,919 | +213% |
| Remuneration, social security and pensions | 62 | €16,969 | €1,235 | -€15,734 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,947 | €11,545 | +€598 | +5.5% |
| Other operating charges | 640/8 | €2,048 | €2,274 | +€226 | +11.0% |
| Gross operating margin | 9900 | €44,922 | €45,591 | +€669 | +1.5% |
| Operating profit (loss) | 9901 | €14,958 | €30,537 | +€15,579 | +104% |
| Financial income | 75/76B | €7,049 | €7,027 | -€23 | -0.3% |
| Recurring financial income | 75 | €7,049 | €7,027 | -€23 | -0.3% |
| Financial charges | 65/66B | €7,338 | €5,824 | -€1,514 | -20.6% |
| Recurring financial charges | 65 | €7,338 | €5,824 | -€1,514 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €14,669 | €31,739 | +€17,070 | +116% |
| Income taxes | 67/77 | €3,669 | €8,919 | +€5,250 | +143% |
| Profit (loss) for the period | 9904 | €11,000 | €22,820 | +€11,820 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €11,000 | €22,820 | +€11,820 | +107% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.