BRUSSELS ICE CREAM: what changed
BRUSSELS ICE CREAM
Largest movements
- Receivables within one year +€30,945
up €30,945 (+22.4%), from €138,150 to €169,095
of which Other amounts receivable: +€31,879
- Cash +€17,751
up €17,751 (+114%), from €15,611 to €33,362
mainly Net result for the year (+€55,218) and Depreciation (+€6,313)
- Tangible fixed assets -€2,483
down €2,483 (-10.8%), from €23,037 to €20,554
of which Plant, machinery and equipment: -€4,895
- Profit (loss) carried forward +€55,218
up €55,218, from -€13,692 to €41,527
- Trade debts -€6,531
down €6,531 (-4.7%), from €140,055 to €133,525
- Gross operating margin +€81,377
up €81,377 (+2,627%), from €3,098 to €84,475
- Staff costs +€11,298
up €11,298 (+2,140%), from €528 to €11,826
- Financial charges +€3,349
up €3,349 (+39.9%), from €8,396 to €11,745
- Depreciation +€2,397
up €2,397 (+61.2%), from €3,916 to €6,313
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,272 | €244,525 | +€48,252 | +24.6% |
| Fixed assets | 21/28 | €23,167 | €20,684 | -€2,483 | -10.7% |
| Tangible fixed assets | 22/27 | €23,037 | €20,554 | -€2,483 | -10.8% |
| Plant, machinery and equipment | 23 | €21,051 | €16,156 | -€4,895 | -23.3% |
| Furniture and vehicles | 24 | €1,986 | €4,398 | +€2,412 | +121% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €173,106 | €223,841 | +€50,735 | +29.3% |
| Stocks and contracts in progress | 3 | €19,345 | €19,824 | +€479 | +2.5% |
| Stocks | 30/36 | €19,345 | €19,824 | +€479 | +2.5% |
| Amounts receivable within one year | 40/41 | €138,150 | €169,095 | +€30,945 | +22.4% |
| Trade receivables | 40 | €2,295 | €1,360 | -€935 | -40.7% |
| Other amounts receivable | 41 | €135,855 | €167,735 | +€31,879 | +23.5% |
| Cash at bank and in hand | 54/58 | €15,611 | €33,362 | +€17,751 | +114% |
| Deferred charges and accrued income | 490/1 | - | €1,560 | +€1,560 | |
| Total equity and liabilities | 10/49 | €196,272 | €244,525 | +€48,252 | +24.6% |
| Equity | 10/15 | €54,508 | €109,727 | +€55,218 | +101% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,692 | €41,527 | +€55,218 | |
| Amounts payable | 17/49 | €141,764 | €134,798 | -€6,966 | -4.9% |
| Amounts payable within one year | 42/48 | €141,764 | €134,798 | -€6,966 | -4.9% |
| Trade debts | 44 | €140,055 | €133,525 | -€6,531 | -4.7% |
| Suppliers | 440/4 | €140,055 | €133,525 | -€6,531 | -4.7% |
| Taxes, remuneration and social security | 45 | €1,709 | €1,274 | -€435 | -25.5% |
| Taxes | 450/3 | €809 | €374 | -€435 | -53.8% |
| Remuneration and social security | 454/9 | €900 | €900 | = | 0.0% |
| Non-recurring operating income | 76A | - | €34,551 | +€34,551 | |
| Remuneration, social security and pensions | 62 | €528 | €11,826 | +€11,298 | +2,140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €6,313 | +€2,397 | +61.2% |
| Other operating charges | 640/8 | €1,832 | €1,475 | -€357 | -19.5% |
| Gross operating margin | 9900 | €3,098 | €84,475 | +€81,377 | +2,627% |
| Operating profit (loss) | 9901 | -€3,178 | €64,862 | +€68,039 | |
| Financial income | 75/76B | €2,185 | €2,476 | +€291 | +13.3% |
| Recurring financial income | 75 | €2,185 | €2,476 | +€291 | +13.3% |
| Financial charges | 65/66B | €8,396 | €11,745 | +€3,349 | +39.9% |
| Recurring financial charges | 65 | €8,396 | €11,745 | +€3,349 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,389 | €55,592 | +€64,981 | |
| Income taxes | 67/77 | €391 | €374 | -€17 | -4.4% |
| Profit (loss) for the period | 9904 | -€9,780 | €55,218 | +€64,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,780 | €55,218 | +€64,998 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.