BroadKAT: 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.
BroadKAT
Largest movements
- Receivables within one year -€22,128
down €22,128 (-55.9%), from €39,583 to €17,455
of which Trade receivables: -€22,128
- Cash -€16,862
down €16,862 (-70.1%), from €24,063 to €7,201
mainly Net result for the year (-€19,839) and Other debts (-€18,434)
- Tangible fixed assets +€2,230
new in 2025: €2,230
- Profit (loss) carried forward -€19,839
down €19,839 (-55.0%), from -€36,078 to -€55,917
- Other debts -€18,434
down €18,434 (-33.3%), from €55,285 to €36,851
- Trade debts +€1,258
up €1,258 (+15.7%), from €8,019 to €9,277
- Other operating charges +€2,243
up €2,243 (+230.3%), from €974 to €3,218
- Gross operating margin +€1,105
up €1,105 (+6.5%), from -€16,984 to -€15,879
- Financial charges -€803
down €803 (-62.5%), from €1,285 to €482
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.
Cash bridge derived
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 | €63,725 | €27,323 | -€36,401 | -57.1% |
| Fixed assets | 21/28 | - | €2,230 | +€2,230 | |
| Tangible fixed assets | 22/27 | - | €2,230 | +€2,230 | |
| Plant, machinery and equipment | 23 | - | €2,230 | +€2,230 | |
| Current assets | 29/58 | €63,725 | €25,093 | -€38,631 | -60.6% |
| Amounts receivable within one year | 40/41 | €39,583 | €17,455 | -€22,128 | -55.9% |
| Trade receivables | 40 | €36,693 | €14,565 | -€22,128 | -60.3% |
| Other amounts receivable | 41 | €2,890 | €2,890 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,063 | €7,201 | -€16,862 | -70.1% |
| Deferred charges and accrued income | 490/1 | €79 | €437 | +€358 | +455.0% |
| Total equity and liabilities | 10/49 | €63,725 | €27,323 | -€36,401 | -57.1% |
| Equity | 10/15 | -€12,327 | -€32,166 | -€19,839 | -160.9% |
| Contributions | 10/11 | €21,600 | €21,600 | = | 0.0% |
| Reserves | 13 | €2,151 | €2,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,151 | €2,151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,151 | €2,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,078 | -€55,917 | -€19,839 | -55.0% |
| Amounts payable | 17/49 | €76,052 | €59,490 | -€16,562 | -21.8% |
| Amounts payable within one year | 42/48 | €76,052 | €59,490 | -€16,562 | -21.8% |
| Trade debts | 44 | €8,019 | €9,277 | +€1,258 | +15.7% |
| Suppliers | 440/4 | €8,019 | €9,277 | +€1,258 | +15.7% |
| Taxes, remuneration and social security | 45 | €12,748 | €13,362 | +€613 | +4.8% |
| Taxes | 450/3 | €12,748 | €13,362 | +€613 | +4.8% |
| Other amounts payable | 47/48 | €55,285 | €36,851 | -€18,434 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €120 | +€120 | |
| Other operating charges | 640/8 | €974 | €3,218 | +€2,243 | +230.3% |
| Gross operating margin | 9900 | -€16,984 | -€15,879 | +€1,105 | +6.5% |
| Operating profit (loss) | 9901 | -€17,958 | -€19,217 | -€1,259 | -7.0% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €1,285 | €482 | -€803 | -62.5% |
| Recurring financial charges | 65 | €1,285 | €482 | -€803 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,243 | -€19,680 | -€437 | -2.3% |
| Income taxes | 67/77 | €143 | €159 | +€17 | +11.6% |
| Profit (loss) for the period | 9904 | -€19,386 | -€19,839 | -€454 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,386 | -€19,839 | -€454 | -2.3% |
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 9 October 2026 via checked.be.