BRUT FOOD: what changed
BRUT FOOD
Largest movements
- Cash +€30,872
up €30,872 (+38.9%), from €79,371 to €110,243
mainly Net result for the year (+€35,150) and Tax, wage and social debts (+€29,044)
- Receivables within one year -€20,192
down €20,192 (-39.9%), from €50,629 to €30,438
of which Trade receivables: -€19,288
- Tangible fixed assets +€9,576
up €9,576 (+15.4%), from €62,340 to €71,915
of which Furniture and vehicles: +€9,267
- Intangible fixed assets -€4,000
down €4,000 (-19.0%), from €21,100 to €17,100
- Deferred charges and accrued income -€3,321
down €3,321 (-68.8%), from €4,828 to €1,507
- Accrued charges and deferred income -€36,310
no longer reported in 2025 (was €36,310)
- Reserves +€35,000
new in 2025: €35,000
- Tax, wage and social debts +€29,044
up €29,044 (+526%), from €5,521 to €34,565
of which Remuneration and social security: +€14,778
- Debts after one year -€23,912
down €23,912 (-74.2%), from €32,224 to €8,311
of which Financial debts: -€19,473
- Advances received +€10,245
up €10,245 (+183%), from €5,605 to €15,850
- Staff costs -€84,374
down €84,374 (-59.0%), from €143,106 to €58,731
- Gross operating margin -€37,966
down €37,966 (-20.7%), from €183,795 to €145,829
- Taxes +€13,285
new in 2025: €13,285
- Depreciation -€6,206
down €6,206 (-17.7%), from €34,991 to €28,785
- Financial charges +€2,961
up €2,961 (+79.8%), from €3,712 to €6,673
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 | €226,236 | €236,876 | +€10,639 | +4.7% |
| Fixed assets | 21/28 | €86,586 | €92,162 | +€5,576 | +6.4% |
| Intangible fixed assets | 21 | €21,100 | €17,100 | -€4,000 | -19.0% |
| Tangible fixed assets | 22/27 | €62,340 | €71,915 | +€9,576 | +15.4% |
| Land and buildings | 22 | €1,791 | €3,249 | +€1,458 | +81.4% |
| Plant, machinery and equipment | 23 | €16,308 | €15,159 | -€1,149 | -7.0% |
| Furniture and vehicles | 24 | €44,241 | €53,507 | +€9,267 | +20.9% |
| Financial fixed assets | 28 | €3,146 | €3,146 | = | 0.0% |
| Current assets | 29/58 | €139,651 | €144,714 | +€5,064 | +3.6% |
| Stocks and contracts in progress | 3 | €4,822 | €2,527 | -€2,295 | -47.6% |
| Stocks | 30/36 | €4,822 | €2,527 | -€2,295 | -47.6% |
| Amounts receivable within one year | 40/41 | €50,629 | €30,438 | -€20,192 | -39.9% |
| Trade receivables | 40 | €46,907 | €27,619 | -€19,288 | -41.1% |
| Other amounts receivable | 41 | €3,722 | €2,818 | -€904 | -24.3% |
| Cash at bank and in hand | 54/58 | €79,371 | €110,243 | +€30,872 | +38.9% |
| Deferred charges and accrued income | 490/1 | €4,828 | €1,507 | -€3,321 | -68.8% |
| Total equity and liabilities | 10/49 | €226,236 | €236,876 | +€10,639 | +4.7% |
| Equity | 10/15 | €72,048 | €107,198 | +€35,150 | +48.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | - | €35,000 | +€35,000 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €65,448 | €65,598 | +€150 | +0.2% |
| Amounts payable | 17/49 | €154,189 | €129,678 | -€24,511 | -15.9% |
| Amounts payable after more than one year | 17 | €32,224 | €8,311 | -€23,912 | -74.2% |
| Financial debts | 170/4 | €27,785 | €8,311 | -€19,473 | -70.1% |
| Other amounts payable | 178/9 | €4,439 | - | -€4,439 | |
| Amounts payable within one year | 42/48 | €85,655 | €121,366 | +€35,711 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €35,516 | €27,351 | -€8,165 | -23.0% |
| Trade debts | 44 | €37,540 | €43,600 | +€6,060 | +16.1% |
| Suppliers | 440/4 | €37,540 | €43,600 | +€6,060 | +16.1% |
| Advances received on contracts in progress | 46 | €5,605 | €15,850 | +€10,245 | +183% |
| Taxes, remuneration and social security | 45 | €5,521 | €34,565 | +€29,044 | +526% |
| Taxes | 450/3 | €265 | €14,531 | +€14,266 | +5,391% |
| Remuneration and social security | 454/9 | €5,256 | €20,034 | +€14,778 | +281% |
| Other amounts payable | 47/48 | €1,473 | - | -€1,473 | |
| Accrued charges and deferred income | 492/3 | €36,310 | - | -€36,310 | |
| Remuneration, social security and pensions | 62 | €143,106 | €58,731 | -€84,374 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,991 | €28,785 | -€6,206 | -17.7% |
| Other operating charges | 640/8 | €1,158 | €3,287 | +€2,128 | +184% |
| Gross operating margin | 9900 | €183,795 | €145,829 | -€37,966 | -20.7% |
| Operating profit (loss) | 9901 | €4,540 | €55,026 | +€50,486 | +1,112% |
| Financial income | 75/76B | €513 | €82 | -€431 | -84.0% |
| Recurring financial income | 75 | €513 | €82 | -€431 | -84.0% |
| Financial charges | 65/66B | €3,712 | €6,673 | +€2,961 | +79.8% |
| Recurring financial charges | 65 | €3,712 | €6,673 | +€2,961 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €1,340 | €48,435 | +€47,094 | +3,513% |
| Income taxes | 67/77 | - | €13,285 | +€13,285 | |
| Profit (loss) for the period | 9904 | €1,340 | €35,150 | +€33,810 | +2,522% |
| Profit (loss) for the period to be appropriated | 9905 | €1,340 | €35,150 | +€33,810 | +2,522% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.