DE BROODKEUKEN: 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.
DE BROODKEUKEN
Largest movements
- Current investments -€535,000
down €535,000 (-100%), from €535,000 to €0
- Receivables within one year +€377,910
up €377,910 (+353%), from €107,004 to €484,914
of which Trade receivables: +€350,005
- Tangible fixed assets +€345,282
up €345,282 (+42.7%), from €809,008 to €1.2m
of which Land and buildings: +€339,327
- Cash +€287,364
up €287,364 (+316%), from €91,034 to €378,398
mainly Current investments (+€535,000) and Trade debts (+€345,820)
- Trade debts +€345,820
up €345,820 (+932%), from €37,086 to €382,906
- Reserves +€132,579
up €132,579 (+13.2%), from €1.0m to €1.1m
of which Distributable reserves: +€132,579
- Other debts +€84,421
up €84,421 (+9,593%), from €880 to €85,301
- Current portion of long-term debt -€46,488
down €46,488 (-77.4%), from €60,084 to €13,596
- Tax, wage and social debts -€38,246
down €38,246 (-65.5%), from €58,364 to €20,118
of which Taxes: -€40,122
- Taxes -€17,899
down €17,899 (-16.9%), from €105,813 to €87,915
- Gross operating margin -€9,758
down €9,758 (-1.6%), from €601,017 to €591,259
- Depreciation +€8,322
up €8,322 (+7.8%), from €106,342 to €114,664
- Other operating charges +€7,596
up €7,596 (+167%), from €4,549 to €12,145
- Financial income -€7,539
down €7,539 (-62.0%), from €12,164 to €4,626
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 | €1,550,041 | €2,026,544 | +€476,503 | +30.7% |
| Fixed assets | 21/28 | €809,008 | €1,154,289 | +€345,282 | +42.7% |
| Tangible fixed assets | 22/27 | €809,008 | €1,154,289 | +€345,282 | +42.7% |
| Land and buildings | 22 | €697,883 | €1,037,210 | +€339,327 | +48.6% |
| Plant, machinery and equipment | 23 | €42,014 | €65,072 | +€23,058 | +54.9% |
| Furniture and vehicles | 24 | €69,111 | €52,008 | -€17,103 | -24.7% |
| Current assets | 29/58 | €741,033 | €872,254 | +€131,221 | +17.7% |
| Stocks and contracts in progress | 3 | €5,100 | €6,754 | +€1,653 | +32.4% |
| Stocks | 30/36 | €5,100 | €6,754 | +€1,653 | +32.4% |
| Amounts receivable within one year | 40/41 | €107,004 | €484,914 | +€377,910 | +353% |
| Trade receivables | 40 | €41,449 | €391,453 | +€350,005 | +844% |
| Other amounts receivable | 41 | €65,555 | €93,461 | +€27,906 | +42.6% |
| Current investments | 50/53 | €535,000 | €0 | -€535,000 | -100% |
| Cash at bank and in hand | 54/58 | €91,034 | €378,398 | +€287,364 | +316% |
| Deferred charges and accrued income | 490/1 | €2,896 | €2,189 | -€707 | -24.4% |
| Total equity and liabilities | 10/49 | €1,550,041 | €2,026,544 | +€476,503 | +30.7% |
| Equity | 10/15 | €1,317,291 | €1,449,905 | +€132,614 | +10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,001,115 | €1,133,694 | +€132,579 | +13.2% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,001,115 | €1,133,694 | +€132,579 | +13.2% |
| Profit (loss) carried forward | 14 | €311,176 | €311,211 | +€35 | 0.0% |
| Amounts payable | 17/49 | €232,750 | €576,639 | +€343,889 | +148% |
| Amounts payable after more than one year | 17 | €76,336 | €62,740 | -€13,596 | -17.8% |
| Financial debts | 170/4 | €76,336 | €62,740 | -€13,596 | -17.8% |
| Amounts payable within one year | 42/48 | €156,414 | €509,531 | +€353,117 | +226% |
| Current portion of amounts payable after more than one year | 42 | €60,084 | €13,596 | -€46,488 | -77.4% |
| Trade debts | 44 | €37,086 | €382,906 | +€345,820 | +932% |
| Suppliers | 440/4 | €37,086 | €382,906 | +€345,820 | +932% |
| Advances received on contracts in progress | 46 | €0 | €7,610 | +€7,610 | |
| Taxes, remuneration and social security | 45 | €58,364 | €20,118 | -€38,246 | -65.5% |
| Taxes | 450/3 | €46,093 | €5,971 | -€40,122 | -87.0% |
| Remuneration and social security | 454/9 | €12,271 | €14,147 | +€1,876 | +15.3% |
| Other amounts payable | 47/48 | €880 | €85,301 | +€84,421 | +9,593% |
| Accrued charges and deferred income | 492/3 | - | €4,368 | +€4,368 | |
| Non-recurring operating income | 76A | €6,500 | €0 | -€6,500 | -100% |
| Remuneration, social security and pensions | 62 | €163,364 | €162,718 | -€645 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,342 | €114,664 | +€8,322 | +7.8% |
| Other operating charges | 640/8 | €4,549 | €12,145 | +€7,596 | +167% |
| Gross operating margin | 9900 | €601,017 | €591,259 | -€9,758 | -1.6% |
| Operating profit (loss) | 9901 | €326,762 | €301,731 | -€25,031 | -7.7% |
| Financial income | 75/76B | €12,164 | €4,626 | -€7,539 | -62.0% |
| Recurring financial income | 75 | €12,164 | €4,626 | -€7,539 | -62.0% |
| Financial charges | 65/66B | €2,472 | €1,407 | -€1,065 | -43.1% |
| Recurring financial charges | 65 | €2,472 | €1,407 | -€1,065 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €336,454 | €304,950 | -€31,505 | -9.4% |
| Income taxes | 67/77 | €105,813 | €87,915 | -€17,899 | -16.9% |
| Profit (loss) for the period | 9904 | €230,641 | €217,035 | -€13,606 | -5.9% |
| Transfer from tax-exempt reserves | 789 | €223,130 | €0 | -€223,130 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €453,771 | €217,035 | -€236,736 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.