BRO architecten: 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.
BRO architecten
Largest movements
- Stocks and contracts -€12,950
no longer reported in 2025 (was €12,950)
- Receivables within one year +€7,162
up €7,162 (+399%), from €1,797 to €8,959
of which Trade receivables: +€4,033
- Cash +€6,114
up €6,114 (+68.0%), from €8,996 to €15,109
mainly Trade debts (+€16,565) and Stocks and contracts (+€12,950)
- Intangible fixed assets -€1,664
down €1,664 (-49.7%), from €3,349 to €1,684
- Deferred charges and accrued income +€855
up €855 (+116%), from €740 to €1,596
- Other debts -€18,560
no longer reported in 2025 (was €18,560)
- Trade debts +€16,565
up €16,565 (+547%), from €3,029 to €19,594
- Reserves +€2,378
up €2,378 (+113%), from €2,096 to €4,474
- Gross operating margin +€2,453
up €2,453 (+31.5%), from €7,793 to €10,246
- Other operating charges +€1,938
up €1,938 (+504%), from €384 to €2,323
- Financial charges +€741
up €741 (+163%), from €455 to €1,196
- Taxes +€727
up €727 (+156%), from €466 to €1,193
- Depreciation +€369
up €369 (+12.7%), from €2,917 to €3,287
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 | €29,596 | €29,848 | +€252 | +0.9% |
| Fixed assets | 21/28 | €5,113 | €4,184 | -€930 | -18.2% |
| Intangible fixed assets | 21 | €3,349 | €1,684 | -€1,664 | -49.7% |
| Tangible fixed assets | 22/27 | €1,765 | €2,499 | +€735 | +41.6% |
| Plant, machinery and equipment | 23 | €368 | €93 | -€275 | -74.8% |
| Furniture and vehicles | 24 | €1,397 | €2,407 | +€1,010 | +72.3% |
| Current assets | 29/58 | €24,483 | €25,664 | +€1,181 | +4.8% |
| Stocks and contracts in progress | 3 | €12,950 | - | -€12,950 | |
| Contracts in progress | 37 | €12,950 | - | -€12,950 | |
| Amounts receivable within one year | 40/41 | €1,797 | €8,959 | +€7,162 | +399% |
| Trade receivables | 40 | €1,797 | €5,830 | +€4,033 | +224% |
| Other amounts receivable | 41 | - | €3,129 | +€3,129 | |
| Cash at bank and in hand | 54/58 | €8,996 | €15,109 | +€6,114 | +68.0% |
| Deferred charges and accrued income | 490/1 | €740 | €1,596 | +€855 | +116% |
| Total equity and liabilities | 10/49 | €29,596 | €29,848 | +€252 | +0.9% |
| Equity | 10/15 | €4,096 | €6,474 | +€2,378 | +58.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,096 | €4,474 | +€2,378 | +113% |
| Distributable reserves | 133 | €2,096 | €4,474 | +€2,378 | +113% |
| Amounts payable | 17/49 | €25,500 | €23,374 | -€2,126 | -8.3% |
| Amounts payable within one year | 42/48 | €25,500 | €23,374 | -€2,126 | -8.3% |
| Trade debts | 44 | €3,029 | €19,594 | +€16,565 | +547% |
| Suppliers | 440/4 | €3,029 | €19,594 | +€16,565 | +547% |
| Taxes, remuneration and social security | 45 | €3,911 | €3,780 | -€132 | -3.4% |
| Taxes | 450/3 | €3,911 | €3,780 | -€132 | -3.4% |
| Other amounts payable | 47/48 | €18,560 | - | -€18,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €3,287 | +€369 | +12.7% |
| Other operating charges | 640/8 | €384 | €2,323 | +€1,938 | +504% |
| Gross operating margin | 9900 | €7,793 | €10,246 | +€2,453 | +31.5% |
| Operating profit (loss) | 9901 | €4,491 | €4,636 | +€145 | +3.2% |
| Financial income | 75/76B | €20 | €131 | +€111 | +562% |
| Recurring financial income | 75 | €20 | €131 | +€111 | +562% |
| Financial charges | 65/66B | €455 | €1,196 | +€741 | +163% |
| Recurring financial charges | 65 | €455 | €1,196 | +€741 | +163% |
| Profit (loss) for the period before taxes | 9903 | €4,056 | €3,571 | -€484 | -11.9% |
| Income taxes | 67/77 | €466 | €1,193 | +€727 | +156% |
| Profit (loss) for the period | 9904 | €3,590 | €2,378 | -€1,212 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,590 | €2,378 | -€1,212 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.