SLAGERIJ BREUGHEL: what changed
SLAGERIJ BREUGHEL
Largest movements
- Receivables within one year -€27,732
down €27,732 (-64.9%), from €42,701 to €14,970
of which Trade receivables: -€22,460
- Deferred charges and accrued income +€21,362
up €21,362 (+13,749%), from €155 to €21,518
- Tangible fixed assets -€11,248
down €11,248 (-31.6%), from €35,581 to €24,333
of which Leasing and similar rights: -€8,642
- Cash +€10,610
up €10,610 (+13.6%), from €78,291 to €88,901
mainly Other debts (+€60,023) and Receivables within one year (+€27,732)
- Intangible fixed assets -€7,500
down €7,500 (-52.2%), from €14,363 to €6,863
- Reserves -€66,162
down €66,162 (-90.5%), from €73,146 to €6,984
of which Distributable reserves: -€66,162
- Other debts +€60,023
up €60,023 (+220%), from €27,274 to €87,297
- Trade debts +€15,779
up €15,779 (+631%), from €2,501 to €18,279
- Current portion of long-term debt -€11,727
down €11,727 (-81.0%), from €14,476 to €2,749
- Tax, wage and social debts -€8,840
down €8,840 (-93.3%), from €9,478 to €638
of which Taxes: -€7,790
- Gross operating margin +€37,595
up €37,595, from -€12,169 to €25,426
- Staff costs -€2,053
down €2,053 (-90.5%), from €2,269 to €216
- Depreciation -€580
down €580 (-3.0%), from €19,328 to €18,748
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,327 | €166,197 | -€14,129 | -7.8% |
| Fixed assets | 21/28 | €50,044 | €31,296 | -€18,748 | -37.5% |
| Intangible fixed assets | 21 | €14,363 | €6,863 | -€7,500 | -52.2% |
| Tangible fixed assets | 22/27 | €35,581 | €24,333 | -€11,248 | -31.6% |
| Plant, machinery and equipment | 23 | €26,938 | €24,333 | -€2,606 | -9.7% |
| Leasing and similar rights | 25 | €8,642 | €0 | -€8,642 | -100% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €130,283 | €134,902 | +€4,619 | +3.5% |
| Stocks and contracts in progress | 3 | €9,135 | €9,514 | +€379 | +4.1% |
| Stocks | 30/36 | €9,135 | €9,514 | +€379 | +4.1% |
| Amounts receivable within one year | 40/41 | €42,701 | €14,970 | -€27,732 | -64.9% |
| Trade receivables | 40 | €31,509 | €9,049 | -€22,460 | -71.3% |
| Other amounts receivable | 41 | €11,192 | €5,921 | -€5,272 | -47.1% |
| Cash at bank and in hand | 54/58 | €78,291 | €88,901 | +€10,610 | +13.6% |
| Deferred charges and accrued income | 490/1 | €155 | €21,518 | +€21,362 | +13,749% |
| Total equity and liabilities | 10/49 | €180,327 | €166,197 | -€14,129 | -7.8% |
| Equity | 10/15 | €123,146 | €56,984 | -€66,162 | -53.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €73,146 | €6,984 | -€66,162 | -90.5% |
| Non-distributable reserves | 130/1 | €4,163 | €4,163 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,163 | €4,163 | = | 0.0% |
| Distributable reserves | 133 | €68,984 | €2,822 | -€66,162 | -95.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €57,180 | €109,213 | +€52,033 | +91.0% |
| Amounts payable after more than one year | 17 | €3,202 | €0 | -€3,202 | -100% |
| Financial debts | 170/4 | €3,202 | €0 | -€3,202 | -100% |
| Amounts payable within one year | 42/48 | €53,978 | €109,213 | +€55,235 | +102% |
| Current portion of amounts payable after more than one year | 42 | €14,476 | €2,749 | -€11,727 | -81.0% |
| Trade debts | 44 | €2,501 | €18,279 | +€15,779 | +631% |
| Suppliers | 440/4 | €2,501 | €18,279 | +€15,779 | +631% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,478 | €638 | -€8,840 | -93.3% |
| Taxes | 450/3 | €8,428 | €638 | -€7,790 | -92.4% |
| Remuneration and social security | 454/9 | €1,050 | €0 | -€1,050 | -100% |
| Other amounts payable | 47/48 | €27,274 | €87,297 | +€60,023 | +220% |
| Non-recurring operating income | 76A | €454 | €0 | -€454 | -100% |
| Remuneration, social security and pensions | 62 | €2,269 | €216 | -€2,053 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,328 | €18,748 | -€580 | -3.0% |
| Other operating charges | 640/8 | €870 | €979 | +€109 | +12.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€12,169 | €25,426 | +€37,595 | |
| Operating profit (loss) | 9901 | -€34,636 | €5,483 | +€40,119 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,718 | €1,645 | -€73 | -4.2% |
| Recurring financial charges | 65 | €1,718 | €1,645 | -€73 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,354 | €3,838 | +€40,192 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€36,354 | €3,838 | +€40,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,354 | €3,838 | +€40,192 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.