CHICKEN & CO: 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 & CO
Largest movements
- Tangible fixed assets +€64,573
up €64,573 (+189%), from €34,158 to €98,731
of which Furniture and vehicles: +€68,074
- Receivables within one year -€8,690
down €8,690 (-69.3%), from €12,544 to €3,854
of which Trade receivables: -€10,849
- Current investments -€3,382
no longer reported in 2026 (was €3,382)
- Cash +€2,669
new in 2026: €2,669
mainly Debts after one year (+€53,212) and Depreciation (+€9,221)
- Deferred charges and accrued income -€1,246
down €1,246 (-42.1%), from €2,962 to €1,715
- Debts after one year +€53,212
up €53,212 (+592%), from €8,993 to €62,205
- Current portion of long-term debt -€5,265
down €5,265 (-38.0%), from €13,862 to €8,598
- Other debts +€4,500
new in 2026: €4,500
- Trade debts +€3,349
up €3,349 (+55.0%), from €6,088 to €9,438
- Short-term financial debts -€3,011
down €3,011 (-22.4%), from €13,457 to €10,445
- Gross operating margin +€7,870
up €7,870 (+40.1%), from €19,612 to €27,481
- Depreciation +€5,437
up €5,437 (+144%), from €3,784 to €9,221
- Taxes -€4,045
no longer reported in 2026 (was €4,045)
- Financial charges +€3,741
up €3,741 (+104%), from €3,602 to €7,344
- Staff costs +€476
up €476 (+7.4%), from €6,439 to €6,916
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,045 | €106,969 | +€53,924 | +102% |
| Fixed assets | 21/28 | €34,158 | €98,731 | +€64,573 | +189% |
| Tangible fixed assets | 22/27 | €34,158 | €98,731 | +€64,573 | +189% |
| Plant, machinery and equipment | 23 | €29,169 | €25,668 | -€3,501 | -12.0% |
| Furniture and vehicles | 24 | €4,989 | €73,063 | +€68,074 | +1,364% |
| Current assets | 29/58 | €18,887 | €8,238 | -€10,649 | -56.4% |
| Amounts receivable within one year | 40/41 | €12,544 | €3,854 | -€8,690 | -69.3% |
| Trade receivables | 40 | €11,602 | €753 | -€10,849 | -93.5% |
| Other amounts receivable | 41 | €942 | €3,101 | +€2,159 | +229% |
| Current investments | 50/53 | €3,382 | - | -€3,382 | |
| Cash at bank and in hand | 54/58 | - | €2,669 | +€2,669 | |
| Deferred charges and accrued income | 490/1 | €2,962 | €1,715 | -€1,246 | -42.1% |
| Total equity and liabilities | 10/49 | €53,045 | €106,969 | +€53,924 | +102% |
| Equity | 10/15 | €9,329 | €9,842 | +€513 | +5.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,671 | -€15,158 | +€513 | +3.3% |
| Amounts payable | 17/49 | €43,716 | €97,127 | +€53,411 | +122% |
| Amounts payable after more than one year | 17 | €8,993 | €62,205 | +€53,212 | +592% |
| Financial debts | 170/4 | €8,993 | €62,205 | +€53,212 | +592% |
| Amounts payable within one year | 42/48 | €34,724 | €34,922 | +€199 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €13,862 | €8,598 | -€5,265 | -38.0% |
| Financial debts | 43 | €13,457 | €10,445 | -€3,011 | -22.4% |
| Credit institutions | 430/8 | €13,457 | €10,445 | -€3,011 | -22.4% |
| Trade debts | 44 | €6,088 | €9,438 | +€3,349 | +55.0% |
| Suppliers | 440/4 | €6,088 | €9,438 | +€3,349 | +55.0% |
| Taxes, remuneration and social security | 45 | €1,317 | €1,942 | +€625 | +47.4% |
| Taxes | 450/3 | €1,283 | €1,210 | -€73 | -5.7% |
| Remuneration and social security | 454/9 | €34 | €732 | +€698 | +2,055% |
| Other amounts payable | 47/48 | - | €4,500 | +€4,500 | |
| Remuneration, social security and pensions | 62 | €6,439 | €6,916 | +€476 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,784 | €9,221 | +€5,437 | +144% |
| Other operating charges | 640/8 | €3,120 | €3,488 | +€368 | +11.8% |
| Non-recurring operating charges | 66A | €488 | - | -€488 | |
| Gross operating margin | 9900 | €19,612 | €27,481 | +€7,870 | +40.1% |
| Operating profit (loss) | 9901 | €5,780 | €7,857 | +€2,077 | +35.9% |
| Financial charges | 65/66B | €3,602 | €7,344 | +€3,741 | +104% |
| Recurring financial charges | 65 | €3,602 | €7,344 | +€3,741 | +104% |
| Profit (loss) for the period before taxes | 9903 | €2,178 | €513 | -€1,665 | -76.4% |
| Income taxes | 67/77 | €4,045 | - | -€4,045 | |
| Profit (loss) for the period | 9904 | -€1,867 | €513 | +€2,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,867 | €513 | +€2,380 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.