Bro-Corporate: 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-Corporate
Largest movements
- Cash -€22,731
down €22,731 (-30.2%), from €75,169 to €52,438
mainly Contributions, distributions and other (-€96,316) and Receivables within one year (-€9,306)
- Receivables within one year +€9,306
up €9,306 (+77.5%), from €12,009 to €21,315
of which Trade receivables: +€7,401
- Tangible fixed assets +€3,982
new in 2025: €3,982
- Reserves -€69,000
down €69,000 (-100%), from €69,000 to €0
- Other debts +€54,404
up €54,404 (+26,536%), from €205 to €54,609
- Trade debts +€2,903
up €2,903 (+313%), from €928 to €3,831
- Accrued charges and deferred income +€1,044
up €1,044, from €0 to €1,044
- Gross operating margin -€15,032
down €15,032 (-28.7%), from €52,307 to €37,275
- Taxes -€3,331
down €3,331 (-29.1%), from €11,430 to €8,098
- Financial income -€792
down €792 (-100%), from €792 to €0
- Depreciation +€768
new in 2025: €768
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 | €88,459 | €78,218 | -€10,240 | -11.6% |
| Fixed assets | 21/28 | €0 | €3,982 | +€3,982 | |
| Tangible fixed assets | 22/27 | - | €3,982 | +€3,982 | |
| Furniture and vehicles | 24 | - | €3,982 | +€3,982 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €88,459 | €74,237 | -€14,222 | -16.1% |
| Amounts receivable within one year | 40/41 | €12,009 | €21,315 | +€9,306 | +77.5% |
| Trade receivables | 40 | €12,001 | €19,402 | +€7,401 | +61.7% |
| Other amounts receivable | 41 | €8 | €1,913 | +€1,906 | +25,207% |
| Cash at bank and in hand | 54/58 | €75,169 | €52,438 | -€22,731 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,281 | €484 | -€797 | -62.2% |
| Total equity and liabilities | 10/49 | €88,459 | €78,218 | -€10,240 | -11.6% |
| Equity | 10/15 | €70,816 | €2,137 | -€68,680 | -97.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €69,000 | €0 | -€69,000 | -100% |
| Distributable reserves | 133 | €69,000 | €0 | -€69,000 | -100% |
| Profit (loss) carried forward | 14 | €316 | €637 | +€320 | +101% |
| Amounts payable | 17/49 | €17,642 | €76,082 | +€58,440 | +331% |
| Amounts payable within one year | 42/48 | €17,642 | €75,037 | +€57,395 | +325% |
| Trade debts | 44 | €928 | €3,831 | +€2,903 | +313% |
| Suppliers | 440/4 | €928 | €3,831 | +€2,903 | +313% |
| Taxes, remuneration and social security | 45 | €16,509 | €16,598 | +€89 | +0.5% |
| Taxes | 450/3 | €16,509 | €10,985 | -€5,524 | -33.5% |
| Remuneration and social security | 454/9 | - | €5,613 | +€5,613 | |
| Other amounts payable | 47/48 | €205 | €54,609 | +€54,404 | +26,536% |
| Accrued charges and deferred income | 492/3 | €0 | €1,044 | +€1,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €768 | +€768 | |
| Other operating charges | 640/8 | €172 | €478 | +€306 | +178% |
| Gross operating margin | 9900 | €52,307 | €37,275 | -€15,032 | -28.7% |
| Operating profit (loss) | 9901 | €52,135 | €36,029 | -€16,106 | -30.9% |
| Financial income | 75/76B | €792 | €0 | -€792 | -100% |
| Recurring financial income | 75 | €792 | €0 | -€792 | -100% |
| Financial charges | 65/66B | €436 | €294 | -€142 | -32.6% |
| Recurring financial charges | 65 | €436 | €294 | -€142 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €52,491 | €35,735 | -€16,756 | -31.9% |
| Income taxes | 67/77 | €11,430 | €8,098 | -€3,331 | -29.1% |
| Profit (loss) for the period | 9904 | €41,061 | €27,637 | -€13,425 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,061 | €27,637 | -€13,425 | -32.7% |
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 24 October 2026 via checked.be.