BROS KITCHEN: 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.
BROS KITCHEN
Largest movements
- Receivables within one year +€26,909
up €26,909 (+40.7%), from €66,088 to €92,997
of which Trade receivables: +€20,411
- Tangible fixed assets -€26,415
down €26,415 (-8.6%), from €308,876 to €282,461
of which Furniture and vehicles: -€14,284
- Stocks and contracts +€23,633
up €23,633 (+61.3%), from €38,532 to €62,165
- Cash -€15,093
down €15,093 (-20.7%), from €72,964 to €57,871
mainly Contributions, distributions and other (-€66,000) and Current portion of long-term debt (-€60,488)
- Other debts +€66,000
new in 2025: €66,000
- Current portion of long-term debt -€60,488
down €60,488 (-55.7%), from €108,646 to €48,159
- Debts after one year -€21,827
down €21,827 (-83.9%), from €26,021 to €4,194
- Trade debts +€17,268
up €17,268 (+51.1%), from €33,817 to €51,085
- Profit (loss) carried forward +€11,428
up €11,428 (+4.4%), from €259,008 to €270,435
- Gross operating margin +€114,232
up €114,232 (+32.0%), from €356,717 to €470,949
- Staff costs +€111,513
up €111,513 (+78.4%), from €142,279 to €253,792
- Taxes -€4,936
down €4,936 (-15.8%), from €31,189 to €26,253
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 | €501,700 | €508,021 | +€6,320 | +1.3% |
| Fixed assets | 21/28 | €315,564 | €288,511 | -€27,053 | -8.6% |
| Tangible fixed assets | 22/27 | €308,876 | €282,461 | -€26,415 | -8.6% |
| Plant, machinery and equipment | 23 | €3,210 | €2,377 | -€833 | -26.0% |
| Furniture and vehicles | 24 | €97,190 | €82,907 | -€14,284 | -14.7% |
| Other tangible fixed assets | 26 | €208,475 | €197,178 | -€11,298 | -5.4% |
| Financial fixed assets | 28 | €6,688 | €6,050 | -€638 | -9.5% |
| Current assets | 29/58 | €186,137 | €219,509 | +€33,373 | +17.9% |
| Stocks and contracts in progress | 3 | €38,532 | €62,165 | +€23,633 | +61.3% |
| Stocks | 30/36 | €38,532 | €62,165 | +€23,633 | +61.3% |
| Amounts receivable within one year | 40/41 | €66,088 | €92,997 | +€26,909 | +40.7% |
| Trade receivables | 40 | €7,866 | €28,277 | +€20,411 | +259% |
| Other amounts receivable | 41 | €58,222 | €64,720 | +€6,498 | +11.2% |
| Cash at bank and in hand | 54/58 | €72,964 | €57,871 | -€15,093 | -20.7% |
| Deferred charges and accrued income | 490/1 | €8,552 | €6,477 | -€2,076 | -24.3% |
| Total equity and liabilities | 10/49 | €501,700 | €508,021 | +€6,320 | +1.3% |
| Equity | 10/15 | €279,908 | €291,335 | +€11,428 | +4.1% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Contributions outside capital | 11 | - | €20,900 | +€20,900 | |
| Other | 1109/19 | - | €20,900 | +€20,900 | |
| Profit (loss) carried forward | 14 | €259,008 | €270,435 | +€11,428 | +4.4% |
| Amounts payable | 17/49 | €221,793 | €216,685 | -€5,108 | -2.3% |
| Amounts payable after more than one year | 17 | €26,021 | €4,194 | -€21,827 | -83.9% |
| Financial debts | 170/4 | €26,021 | €4,194 | -€21,827 | -83.9% |
| Amounts payable within one year | 42/48 | €190,548 | €212,491 | +€21,943 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €108,646 | €48,159 | -€60,488 | -55.7% |
| Trade debts | 44 | €33,817 | €51,085 | +€17,268 | +51.1% |
| Suppliers | 440/4 | €33,817 | €51,085 | +€17,268 | +51.1% |
| Taxes, remuneration and social security | 45 | €48,085 | €47,247 | -€837 | -1.7% |
| Taxes | 450/3 | €31,189 | €23,547 | -€7,642 | -24.5% |
| Remuneration and social security | 454/9 | €16,896 | €23,700 | +€6,804 | +40.3% |
| Other amounts payable | 47/48 | - | €66,000 | +€66,000 | |
| Accrued charges and deferred income | 492/3 | €5,224 | - | -€5,224 | |
| Remuneration, social security and pensions | 62 | €142,279 | €253,792 | +€111,513 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,924 | €68,321 | +€4,397 | +6.9% |
| Other operating charges | 640/8 | €6,868 | €5,536 | -€1,332 | -19.4% |
| Gross operating margin | 9900 | €356,717 | €470,949 | +€114,232 | +32.0% |
| Operating profit (loss) | 9901 | €143,647 | €143,300 | -€346 | -0.2% |
| Financial income | 75/76B | €290 | €147 | -€143 | -49.3% |
| Recurring financial income | 75 | €290 | €147 | -€143 | -49.3% |
| Financial charges | 65/66B | €37,513 | €39,766 | +€2,253 | +6.0% |
| Recurring financial charges | 65 | €37,513 | €39,076 | +€1,563 | +4.2% |
| Non-recurring financial charges | 66B | - | €690 | +€690 | |
| Profit (loss) for the period before taxes | 9903 | €106,424 | €103,681 | -€2,743 | -2.6% |
| Income taxes | 67/77 | €31,189 | €26,253 | -€4,936 | -15.8% |
| Profit (loss) for the period | 9904 | €75,235 | €77,428 | +€2,193 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,235 | €77,428 | +€2,193 | +2.9% |
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 13 October 2026 via checked.be.