BROC-A-NEUF: 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.
BROC-A-NEUF
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€960
no longer reported in 2025 (was €960)
- Other debts +€960
up €960 (+7.4%), from €13,023 to €13,983
- Purchases and services -€12,749
no longer reported in 2025 (was €12,749)
- Turnover -€11,100
no longer reported in 2025 (was €11,100)
- Other operating charges -€1,940
no longer reported in 2025 (was €1,940)
- Depreciation -€320
no longer reported in 2025 (was €320)
- Gross operating margin +€230
no longer reported in 2025 (was -€230)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,384 | €2,384 | = | 0.0% |
| Fixed assets | 21/28 | €1,833 | €1,833 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,783 | €1,783 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,783 | €1,783 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €551 | €551 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €232 | €232 | = | 0.0% |
| Other amounts receivable | 41 | €232 | €232 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €319 | €319 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,384 | €2,384 | = | 0.0% |
| Equity | 10/15 | -€17,149 | -€17,149 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,741 | -€35,741 | = | 0.0% |
| Amounts payable | 17/49 | €19,533 | €19,533 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,533 | €19,533 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €5,550 | €5,550 | = | 0.0% |
| Trade debts | 44 | €960 | - | -€960 | |
| Suppliers | 440/4 | €960 | - | -€960 | |
| Other amounts payable | 47/48 | €13,023 | €13,983 | +€960 | +7.4% |
| Turnover | 70 | €11,100 | - | -€11,100 | |
| Non-recurring operating income | 76A | €1,418 | - | -€1,418 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,749 | - | -€12,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | - | -€320 | |
| Other operating charges | 640/8 | €1,940 | - | -€1,940 | |
| Gross operating margin | 9900 | -€230 | - | +€230 | |
| Operating profit (loss) | 9901 | -€2,490 | - | +€2,490 | |
| Financial charges | 65/66B | €124 | - | -€124 | |
| Recurring financial charges | 65 | €124 | - | -€124 | |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | - | +€2,614 | |
| Profit (loss) for the period | 9904 | -€2,614 | - | +€2,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,614 | - | +€2,614 |
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 21 October 2026 via checked.be.