BROWN SUGAR: 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.
BROWN SUGAR
Largest movements
- Tangible fixed assets +€142,835
up €142,835 (+24.3%), from €588,868 to €731,704
of which Leasing and similar rights: +€109,202
- Cash +€54,878
up €54,878 (+29.7%), from €185,076 to €239,954
mainly Depreciation (+€102,793) and Net result for the year (+€92,557)
- Intangible fixed assets -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Receivables within one year +€18,078
up €18,078 (+126%), from €14,295 to €32,373
of which Trade receivables: +€16,997
- Reserves +€164,913
up €164,913 (+94.8%), from €173,943 to €338,857
- Debts after one year -€94,597
down €94,597 (-23.2%), from €407,601 to €313,004
of which Other amounts payable: -€407,601
- Trade debts +€51,462
up €51,462 (+103%), from €49,722 to €101,184
- Current portion of long-term debt +€35,888
up €35,888 (+26.6%), from €134,766 to €170,655
- Other debts +€17,975
up €17,975 (+122%), from €14,723 to €32,698
- Staff costs +€198,451
up €198,451 (+93.8%), from €211,541 to €409,992
- Gross operating margin +€119,721
up €119,721 (+21.8%), from €550,410 to €670,130
- Taxes -€36,293
down €36,293 (-48.1%), from €75,508 to €39,215
- Depreciation +€31,050
up €31,050 (+43.3%), from €71,744 to €102,793
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 | €955,017 | €1,136,808 | +€181,791 | +19.0% |
| Fixed assets | 21/28 | €708,868 | €821,704 | +€112,835 | +15.9% |
| Intangible fixed assets | 21 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Tangible fixed assets | 22/27 | €588,868 | €731,704 | +€142,835 | +24.3% |
| Land and buildings | 22 | €516,575 | €485,304 | -€31,271 | -6.1% |
| Plant, machinery and equipment | 23 | €49,988 | €93,257 | +€43,269 | +86.6% |
| Furniture and vehicles | 24 | €22,305 | €26,701 | +€4,396 | +19.7% |
| Leasing and similar rights | 25 | - | €109,202 | +€109,202 | |
| Other tangible fixed assets | 26 | - | €17,239 | +€17,239 | |
| Current assets | 29/58 | €246,149 | €315,105 | +€68,956 | +28.0% |
| Stocks and contracts in progress | 3 | €46,325 | €41,883 | -€4,442 | -9.6% |
| Stocks | 30/36 | €46,325 | €41,883 | -€4,442 | -9.6% |
| Amounts receivable within one year | 40/41 | €14,295 | €32,373 | +€18,078 | +126% |
| Trade receivables | 40 | €0 | €16,997 | +€16,997 | |
| Other amounts receivable | 41 | €14,295 | €15,376 | +€1,081 | +7.6% |
| Cash at bank and in hand | 54/58 | €185,076 | €239,954 | +€54,878 | +29.7% |
| Deferred charges and accrued income | 490/1 | €452 | €894 | +€441 | +97.6% |
| Total equity and liabilities | 10/49 | €955,017 | €1,136,808 | +€181,791 | +19.0% |
| Equity | 10/15 | €265,731 | €445,120 | +€179,389 | +67.5% |
| Contributions | 10/11 | €25,000 | €37,400 | +€12,400 | +49.6% |
| Reserves | 13 | €173,943 | €338,857 | +€164,913 | +94.8% |
| Distributable reserves | 133 | €173,943 | €338,857 | +€164,913 | +94.8% |
| Profit (loss) carried forward | 14 | €66,787 | €68,863 | +€2,076 | +3.1% |
| Amounts payable | 17/49 | €689,287 | €691,688 | +€2,402 | +0.3% |
| Amounts payable after more than one year | 17 | €407,601 | €313,004 | -€94,597 | -23.2% |
| Financial debts | 170/4 | - | €313,004 | +€313,004 | |
| Other amounts payable | 178/9 | €407,601 | €0 | -€407,601 | -100% |
| Amounts payable within one year | 42/48 | €281,686 | €378,685 | +€96,999 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €134,766 | €170,655 | +€35,888 | +26.6% |
| Trade debts | 44 | €49,722 | €101,184 | +€51,462 | +103% |
| Suppliers | 440/4 | €49,722 | €101,184 | +€51,462 | +103% |
| Taxes, remuneration and social security | 45 | €82,475 | €74,148 | -€8,327 | -10.1% |
| Taxes | 450/3 | €42,704 | €27,314 | -€15,390 | -36.0% |
| Remuneration and social security | 454/9 | €39,771 | €46,835 | +€7,063 | +17.8% |
| Other amounts payable | 47/48 | €14,723 | €32,698 | +€17,975 | +122% |
| Remuneration, social security and pensions | 62 | €211,541 | €409,992 | +€198,451 | +93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,744 | €102,793 | +€31,050 | +43.3% |
| Other operating charges | 640/8 | €4,740 | €5,912 | +€1,173 | +24.7% |
| Gross operating margin | 9900 | €550,410 | €670,130 | +€119,721 | +21.8% |
| Operating profit (loss) | 9901 | €262,385 | €151,432 | -€110,953 | -42.3% |
| Financial income | 75/76B | €7 | €54 | +€48 | +728% |
| Recurring financial income | 75 | €7 | €54 | +€48 | +728% |
| Financial charges | 65/66B | €15,968 | €19,714 | +€3,746 | +23.5% |
| Recurring financial charges | 65 | €15,968 | €19,714 | +€3,746 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €246,424 | €131,773 | -€114,651 | -46.5% |
| Income taxes | 67/77 | €75,508 | €39,215 | -€36,293 | -48.1% |
| Profit (loss) for the period | 9904 | €170,915 | €92,557 | -€78,358 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €170,915 | €92,557 | -€78,358 | -45.8% |
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 18 October 2026 via checked.be.