BROADWOOD: 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.
BROADWOOD
Largest movements
- Cash +€18,601
up €18,601 (+9.2%), from €202,559 to €221,160
mainly Net result for the year (+€15,496) and Tax, wage and social debts (+€5,895)
- Receivables within one year +€8,188
up €8,188 (+455%), from €1,800 to €9,988
of which Trade receivables: +€9,983
- Reserves +€15,496
up €15,496 (+15.2%), from €101,992 to €117,488
- Tax, wage and social debts +€5,895
up €5,895 (+355%), from €1,660 to €7,555
- Other debts +€4,515
up €4,515 (+3.0%), from €149,081 to €153,596
- Gross operating margin +€4,890
up €4,890 (+27.0%), from €18,084 to €22,975
- Taxes +€1,740
up €1,740 (+41.4%), from €4,201 to €5,941
- Other operating charges +€296
up €296 (+126%), from €234 to €531
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 | €265,133 | €291,039 | +€25,905 | +9.8% |
| Fixed assets | 21/28 | €60,690 | €59,825 | -€865 | -1.4% |
| Tangible fixed assets | 22/27 | €974 | €109 | -€865 | -88.8% |
| Furniture and vehicles | 24 | €974 | €109 | -€865 | -88.8% |
| Financial fixed assets | 28 | €59,716 | €59,716 | = | 0.0% |
| Current assets | 29/58 | €204,443 | €231,214 | +€26,770 | +13.1% |
| Amounts receivable within one year | 40/41 | €1,800 | €9,988 | +€8,188 | +455% |
| Trade receivables | 40 | - | €9,983 | +€9,983 | |
| Other amounts receivable | 41 | €1,800 | €5 | -€1,795 | -99.7% |
| Cash at bank and in hand | 54/58 | €202,559 | €221,160 | +€18,601 | +9.2% |
| Deferred charges and accrued income | 490/1 | €85 | €66 | -€19 | -22.1% |
| Total equity and liabilities | 10/49 | €265,133 | €291,039 | +€25,905 | +9.8% |
| Equity | 10/15 | €114,392 | €129,888 | +€15,496 | +13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,992 | €117,488 | +€15,496 | +15.2% |
| Distributable reserves | 133 | €101,992 | €117,488 | +€15,496 | +15.2% |
| Amounts payable | 17/49 | €150,741 | €161,151 | +€10,410 | +6.9% |
| Amounts payable within one year | 42/48 | €150,741 | €161,151 | +€10,410 | +6.9% |
| Taxes, remuneration and social security | 45 | €1,660 | €7,555 | +€5,895 | +355% |
| Taxes | 450/3 | €1,660 | €7,555 | +€5,895 | +355% |
| Other amounts payable | 47/48 | €149,081 | €153,596 | +€4,515 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €865 | -€0 | 0.0% |
| Other operating charges | 640/8 | €234 | €531 | +€296 | +126% |
| Gross operating margin | 9900 | €18,084 | €22,975 | +€4,890 | +27.0% |
| Operating profit (loss) | 9901 | €16,985 | €21,580 | +€4,594 | +27.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €166 | €143 | -€23 | -13.6% |
| Recurring financial charges | 65 | €166 | €143 | -€23 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €16,820 | €21,436 | +€4,617 | +27.4% |
| Income taxes | 67/77 | €4,201 | €5,941 | +€1,740 | +41.4% |
| Profit (loss) for the period | 9904 | €12,619 | €15,496 | +€2,877 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,619 | €15,496 | +€2,877 | +22.8% |
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 13 October 2026 via checked.be.