BRUWIER POTATOES: 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.
BRUWIER POTATOES
Largest movements
- Receivables within one year -€186,071
down €186,071 (-10.3%), from €1.8m to €1.6m
of which Trade receivables: -€303,265
- Stocks and contracts +€72,058
up €72,058 (+12.7%), from €565,688 to €637,745
- Deferred charges and accrued income +€59,563
new in 2025: €59,563
- Cash +€34,323
up €34,323 (+9.2%), from €374,618 to €408,941
mainly Receivables within one year (+€186,071) and Net result for the year (+€21,017)
- Trade debts -€42,845
down €42,845 (-2.2%), from €1.9m to €1.9m
- Gross operating margin -€17,776
down €17,776 (-12.5%), from €141,876 to €124,099
- Staff costs +€15,948
up €15,948 (+29.1%), from €54,874 to €70,822
- Taxes -€12,947
down €12,947 (-58.1%), from €22,271 to €9,324
- Financial income -€10,959
down €10,959 (-98.6%), from €11,112 to €153
- Financial charges +€3,444
up €3,444 (+18.8%), from €18,315 to €21,758
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 | €2,752,505 | €2,731,708 | -€20,797 | -0.8% |
| Fixed assets | 21/28 | €6,630 | €5,960 | -€670 | -10.1% |
| Tangible fixed assets | 22/27 | €6,630 | €5,960 | -€670 | -10.1% |
| Plant, machinery and equipment | 23 | €6,630 | €5,960 | -€670 | -10.1% |
| Current assets | 29/58 | €2,745,875 | €2,725,748 | -€20,127 | -0.7% |
| Stocks and contracts in progress | 3 | €565,688 | €637,745 | +€72,058 | +12.7% |
| Stocks | 30/36 | €565,688 | €637,745 | +€72,058 | +12.7% |
| Amounts receivable within one year | 40/41 | €1,805,569 | €1,619,498 | -€186,071 | -10.3% |
| Trade receivables | 40 | €1,791,006 | €1,487,742 | -€303,265 | -16.9% |
| Other amounts receivable | 41 | €14,563 | €131,757 | +€117,194 | +805% |
| Cash at bank and in hand | 54/58 | €374,618 | €408,941 | +€34,323 | +9.2% |
| Deferred charges and accrued income | 490/1 | - | €59,563 | +€59,563 | |
| Total equity and liabilities | 10/49 | €2,752,505 | €2,731,708 | -€20,797 | -0.8% |
| Equity | 10/15 | €342,580 | €363,597 | +€21,017 | +6.1% |
| Contributions | 10/11 | €86,200 | €86,200 | = | 0.0% |
| Capital | 10 | €86,200 | €86,200 | = | 0.0% |
| Issued capital | 100 | €86,200 | €86,200 | = | 0.0% |
| Reserves | 13 | €256,380 | €277,397 | +€21,017 | +8.2% |
| Non-distributable reserves | 130/1 | €8,620 | €8,620 | = | 0.0% |
| Legal reserve | 130 | €8,620 | €8,620 | = | 0.0% |
| Distributable reserves | 133 | €247,760 | €268,777 | +€21,017 | +8.5% |
| Amounts payable | 17/49 | €2,409,925 | €2,368,111 | -€41,815 | -1.7% |
| Amounts payable within one year | 42/48 | €2,392,688 | €2,348,256 | -€44,431 | -1.9% |
| Financial debts | 43 | €375,000 | €375,000 | = | 0.0% |
| Credit institutions | 430/8 | €375,000 | €375,000 | = | 0.0% |
| Trade debts | 44 | €1,921,722 | €1,878,877 | -€42,845 | -2.2% |
| Suppliers | 440/4 | €1,921,722 | €1,878,877 | -€42,845 | -2.2% |
| Taxes, remuneration and social security | 45 | €18,288 | €13,214 | -€5,074 | -27.7% |
| Taxes | 450/3 | €5,482 | €3,658 | -€1,824 | -33.3% |
| Remuneration and social security | 454/9 | €12,806 | €9,556 | -€3,250 | -25.4% |
| Other amounts payable | 47/48 | €77,677 | €81,165 | +€3,488 | +4.5% |
| Accrued charges and deferred income | 492/3 | €17,238 | €19,855 | +€2,617 | +15.2% |
| Non-recurring operating income | 76A | €164 | €180 | +€16 | +9.4% |
| Remuneration, social security and pensions | 62 | €54,874 | €70,822 | +€15,948 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €670 | -€339 | -33.6% |
| Other operating charges | 640/8 | €1,698 | €661 | -€1,037 | -61.1% |
| Gross operating margin | 9900 | €141,876 | €124,099 | -€17,776 | -12.5% |
| Operating profit (loss) | 9901 | €84,296 | €51,946 | -€32,349 | -38.4% |
| Financial income | 75/76B | €11,112 | €153 | -€10,959 | -98.6% |
| Recurring financial income | 75 | €11,112 | €153 | -€10,959 | -98.6% |
| Financial charges | 65/66B | €18,315 | €21,758 | +€3,444 | +18.8% |
| Recurring financial charges | 65 | €18,315 | €21,758 | +€3,444 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €77,093 | €30,341 | -€46,752 | -60.6% |
| Income taxes | 67/77 | €22,271 | €9,324 | -€12,947 | -58.1% |
| Profit (loss) for the period | 9904 | €54,822 | €21,017 | -€33,805 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,822 | €21,017 | -€33,805 | -61.7% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.