CHICKEN BROS: 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.
CHICKEN BROS
Largest movements
- Receivables within one year -€15,405
down €15,405 (-28.3%), from €54,421 to €39,016
of which Trade receivables: -€14,969
- Intangible fixed assets -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
- Tangible fixed assets -€10,329
down €10,329 (-17.9%), from €57,601 to €47,272
of which Furniture and vehicles: -€8,648
- Cash -€8,236
down €8,236 (-19.2%), from €42,815 to €34,579
mainly Net result for the year (-€34,397) and Accrued charges and deferred income (-€19,163)
- Deferred charges and accrued income -€3,071
down €3,071 (-87.4%), from €3,512 to €441
- Profit (loss) carried forward -€34,397
down €34,397 (-75.4%), from €45,629 to €11,232
- Trade debts +€24,741
up €24,741 (+52.0%), from €47,603 to €72,344
- Accrued charges and deferred income -€19,163
down €19,163 (-93.6%), from €20,467 to €1,304
- Debts after one year -€14,343
down €14,343 (-85.4%), from €16,795 to €2,452
- Tax, wage and social debts -€6,981
down €6,981 (-20.7%), from €33,740 to €26,759
of which Taxes: -€5,125
- Gross operating margin -€71,180
down €71,180 (-49.9%), from €142,630 to €71,450
- Staff costs -€17,592
down €17,592 (-24.7%), from €71,367 to €53,775
- Taxes -€8,483
down €8,483 (-94.0%), from €9,028 to €545
- Other operating charges -€6,581
down €6,581 (-61.9%), from €10,630 to €4,049
- Depreciation +€2,316
up €2,316 (+8.4%), from €27,665 to €29,981
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 | €186,035 | €137,210 | -€48,825 | -26.2% |
| Fixed assets | 21/28 | €81,901 | €59,572 | -€22,329 | -27.3% |
| Intangible fixed assets | 21 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Tangible fixed assets | 22/27 | €57,601 | €47,272 | -€10,329 | -17.9% |
| Plant, machinery and equipment | 23 | €5,404 | €5,161 | -€243 | -4.5% |
| Furniture and vehicles | 24 | €22,083 | €13,435 | -€8,648 | -39.2% |
| Other tangible fixed assets | 26 | €30,114 | €28,676 | -€1,438 | -4.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €104,134 | €77,638 | -€26,496 | -25.4% |
| Stocks and contracts in progress | 3 | €3,386 | €3,602 | +€216 | +6.4% |
| Stocks | 30/36 | €3,386 | €3,602 | +€216 | +6.4% |
| Amounts receivable within one year | 40/41 | €54,421 | €39,016 | -€15,405 | -28.3% |
| Trade receivables | 40 | €14,969 | - | -€14,969 | |
| Other amounts receivable | 41 | €39,452 | €39,016 | -€436 | -1.1% |
| Cash at bank and in hand | 54/58 | €42,815 | €34,579 | -€8,236 | -19.2% |
| Deferred charges and accrued income | 490/1 | €3,512 | €441 | -€3,071 | -87.4% |
| Total equity and liabilities | 10/49 | €186,035 | €137,210 | -€48,825 | -26.2% |
| Equity | 10/15 | €53,689 | €19,292 | -€34,397 | -64.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,629 | €11,232 | -€34,397 | -75.4% |
| Amounts payable | 17/49 | €132,346 | €117,918 | -€14,428 | -10.9% |
| Amounts payable after more than one year | 17 | €16,795 | €2,452 | -€14,343 | -85.4% |
| Financial debts | 170/4 | €16,795 | €2,452 | -€14,343 | -85.4% |
| Amounts payable within one year | 42/48 | €95,084 | €114,162 | +€19,078 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €13,741 | €14,344 | +€603 | +4.4% |
| Trade debts | 44 | €47,603 | €72,344 | +€24,741 | +52.0% |
| Suppliers | 440/4 | €47,603 | €72,344 | +€24,741 | +52.0% |
| Taxes, remuneration and social security | 45 | €33,740 | €26,759 | -€6,981 | -20.7% |
| Taxes | 450/3 | €21,888 | €16,763 | -€5,125 | -23.4% |
| Remuneration and social security | 454/9 | €11,852 | €9,996 | -€1,856 | -15.7% |
| Other amounts payable | 47/48 | - | €715 | +€715 | |
| Accrued charges and deferred income | 492/3 | €20,467 | €1,304 | -€19,163 | -93.6% |
| Non-recurring operating income | 76A | - | €145 | +€145 | |
| Remuneration, social security and pensions | 62 | €71,367 | €53,775 | -€17,592 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,665 | €29,981 | +€2,316 | +8.4% |
| Other operating charges | 640/8 | €10,630 | €4,049 | -€6,581 | -61.9% |
| Gross operating margin | 9900 | €142,630 | €71,450 | -€71,180 | -49.9% |
| Operating profit (loss) | 9901 | €32,968 | -€16,355 | -€49,323 | |
| Financial income | 75/76B | €179 | €203 | +€24 | +13.4% |
| Recurring financial income | 75 | €179 | €203 | +€24 | +13.4% |
| Financial charges | 65/66B | €16,618 | €17,700 | +€1,082 | +6.5% |
| Recurring financial charges | 65 | €16,618 | €17,700 | +€1,082 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €16,529 | -€33,852 | -€50,381 | |
| Income taxes | 67/77 | €9,028 | €545 | -€8,483 | -94.0% |
| Profit (loss) for the period | 9904 | €7,501 | -€34,397 | -€41,898 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,501 | -€34,397 | -€41,898 |
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 29 October 2026 via checked.be.