L'Elevage brainois: 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.
L'Elevage brainois
Largest movements
- Tangible fixed assets +€74,170
up €74,170 (+24.7%), from €300,847 to €375,017
of which Land and buildings: +€90,268
- Receivables within one year +€41,933
up €41,933 (+240%), from €17,467 to €59,400
of which Trade receivables: +€37,971
- Stocks and contracts -€13,853
down €13,853 (-2.1%), from €670,615 to €656,762
- Deferred charges and accrued income -€13,152
down €13,152 (-68.3%), from €19,257 to €6,105
- Debts after one year -€97,000
down €97,000 (-54.8%), from €177,000 to €80,000
- Current portion of long-term debt +€57,000
up €57,000 (+143%), from €40,000 to €97,000
- Profit (loss) carried forward +€56,014
up €56,014 (+276%), from €20,259 to €76,274
- Other debts +€36,937
up €36,937 (+13.2%), from €279,185 to €316,121
- Tax, wage and social debts +€19,356
up €19,356 (+345%), from €5,616 to €24,972
- Gross operating margin +€70,244
up €70,244 (+118%), from €59,437 to €129,681
- Taxes +€18,797
up €18,797 (+681%), from €2,761 to €21,558
- Depreciation +€6,631
up €6,631 (+24.7%), from €26,874 to €33,505
- Financial charges -€2,091
down €2,091 (-23.3%), from €8,970 to €6,878
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 | €1,079,882 | €1,164,969 | +€85,087 | +7.9% |
| Fixed assets | 21/28 | €301,308 | €375,477 | +€74,170 | +24.6% |
| Tangible fixed assets | 22/27 | €300,847 | €375,017 | +€74,170 | +24.7% |
| Land and buildings | 22 | €275,615 | €365,882 | +€90,268 | +32.8% |
| Plant, machinery and equipment | 23 | €20,386 | €3,829 | -€16,558 | -81.2% |
| Furniture and vehicles | 24 | €4,847 | €5,306 | +€460 | +9.5% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €778,575 | €789,492 | +€10,917 | +1.4% |
| Stocks and contracts in progress | 3 | €670,615 | €656,762 | -€13,853 | -2.1% |
| Stocks | 30/36 | €670,615 | €656,762 | -€13,853 | -2.1% |
| Amounts receivable within one year | 40/41 | €17,467 | €59,400 | +€41,933 | +240% |
| Trade receivables | 40 | €17,467 | €55,438 | +€37,971 | +217% |
| Other amounts receivable | 41 | €0 | €3,962 | +€3,962 | |
| Cash at bank and in hand | 54/58 | €71,236 | €67,225 | -€4,011 | -5.6% |
| Deferred charges and accrued income | 490/1 | €19,257 | €6,105 | -€13,152 | -68.3% |
| Total equity and liabilities | 10/49 | €1,079,882 | €1,164,969 | +€85,087 | +7.9% |
| Equity | 10/15 | €542,284 | €598,299 | +€56,014 | +10.3% |
| Contributions | 10/11 | €340,000 | €340,000 | = | 0.0% |
| Capital | 10 | €340,000 | €340,000 | = | 0.0% |
| Issued capital | 100 | €340,000 | €340,000 | = | 0.0% |
| Reserves | 13 | €182,025 | €182,025 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,000 | €34,000 | = | 0.0% |
| Legal reserve | 130 | €34,000 | €34,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,625 | €17,625 | = | 0.0% |
| Distributable reserves | 133 | €130,400 | €130,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,259 | €76,274 | +€56,014 | +276% |
| Provisions and deferred taxes | 16 | €5,875 | €5,875 | = | 0.0% |
| Deferred taxes | 168 | €5,875 | €5,875 | = | 0.0% |
| Amounts payable | 17/49 | €531,723 | €560,795 | +€29,072 | +5.5% |
| Amounts payable after more than one year | 17 | €177,000 | €80,000 | -€97,000 | -54.8% |
| Financial debts | 170/4 | €177,000 | €80,000 | -€97,000 | -54.8% |
| Amounts payable within one year | 42/48 | €354,485 | €475,173 | +€120,688 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €97,000 | +€57,000 | +143% |
| Trade debts | 44 | €29,684 | €37,079 | +€7,395 | +24.9% |
| Suppliers | 440/4 | €29,684 | €37,079 | +€7,395 | +24.9% |
| Taxes, remuneration and social security | 45 | €5,616 | €24,972 | +€19,356 | +345% |
| Taxes | 450/3 | €5,616 | €24,972 | +€19,356 | +345% |
| Other amounts payable | 47/48 | €279,185 | €316,121 | +€36,937 | +13.2% |
| Accrued charges and deferred income | 492/3 | €239 | €5,623 | +€5,384 | +2,257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,874 | €33,505 | +€6,631 | +24.7% |
| Other operating charges | 640/8 | €11,587 | €11,767 | +€180 | +1.6% |
| Gross operating margin | 9900 | €59,437 | €129,681 | +€70,244 | +118% |
| Operating profit (loss) | 9901 | €20,976 | €84,409 | +€63,433 | +302% |
| Financial income | 75/76B | €45 | €42 | -€3 | -6.9% |
| Recurring financial income | 75 | €45 | €42 | -€3 | -6.9% |
| Financial charges | 65/66B | €8,970 | €6,878 | -€2,091 | -23.3% |
| Recurring financial charges | 65 | €8,970 | €6,878 | -€2,091 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €12,051 | €77,573 | +€65,521 | +544% |
| Income taxes | 67/77 | €2,761 | €21,558 | +€18,797 | +681% |
| Profit (loss) for the period | 9904 | €9,290 | €56,014 | +€46,724 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €9,290 | €56,014 | +€46,724 | +503% |
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 27 October 2026 via checked.be.