BROC'ART: 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'ART
Largest movements
- Cash -€31,240
down €31,240 (-34.9%), from €89,427 to €58,188
mainly Debts after one year (-€30,000) and Trade debts (-€5,891)
- Receivables within one year -€13,970
down €13,970 (-99.8%), from €14,001 to €31
- Debts after one year -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts -€5,891
down €5,891 (-98.2%), from €6,000 to €109
- Profit (loss) carried forward -€5,650
new in 2025: -€5,650
- Tax, wage and social debts -€4,441
no longer reported in 2025 (was €4,441)
- Gross operating margin -€106,048
down €106,048, from €101,699 to -€4,349
- Taxes -€29,612
no longer reported in 2025 (was €29,612)
- Financial charges -€2,179
down €2,179 (-90.4%), from €2,409 to €231
- Depreciation -€1,124
no longer reported in 2025 (was €1,124)
- Other operating charges +€1,070
new in 2025: €1,070
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 | €103,429 | €58,219 | -€45,210 | -43.7% |
| Current assets | 29/58 | €103,429 | €58,219 | -€45,210 | -43.7% |
| Amounts receivable within one year | 40/41 | €14,001 | €31 | -€13,970 | -99.8% |
| Other amounts receivable | 41 | €14,001 | €31 | -€13,970 | -99.8% |
| Cash at bank and in hand | 54/58 | €89,427 | €58,188 | -€31,240 | -34.9% |
| Total equity and liabilities | 10/49 | €103,429 | €58,219 | -€45,210 | -43.7% |
| Equity | 10/15 | €62,987 | €57,338 | -€5,650 | -9.0% |
| Contributions | 10/11 | €18,573 | €18,573 | = | 0.0% |
| Reserves | 13 | €44,414 | €44,414 | = | 0.0% |
| Distributable reserves | 133 | €44,414 | €44,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,650 | -€5,650 | |
| Amounts payable | 17/49 | €40,441 | €881 | -€39,560 | -97.8% |
| Amounts payable after more than one year | 17 | €30,000 | - | -€30,000 | |
| Other amounts payable | 178/9 | €30,000 | - | -€30,000 | |
| Amounts payable within one year | 42/48 | €10,441 | €881 | -€9,560 | -91.6% |
| Trade debts | 44 | €6,000 | €109 | -€5,891 | -98.2% |
| Suppliers | 440/4 | €6,000 | €109 | -€5,891 | -98.2% |
| Taxes, remuneration and social security | 45 | €4,441 | - | -€4,441 | |
| Taxes | 450/3 | €4,441 | - | -€4,441 | |
| Other amounts payable | 47/48 | - | €772 | +€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | - | -€1,124 | |
| Other operating charges | 640/8 | - | €1,070 | +€1,070 | |
| Gross operating margin | 9900 | €101,699 | -€4,349 | -€106,048 | |
| Operating profit (loss) | 9901 | €100,575 | -€5,419 | -€105,994 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,409 | €231 | -€2,179 | -90.4% |
| Recurring financial charges | 65 | €2,409 | €231 | -€2,179 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €98,167 | -€5,650 | -€103,817 | |
| Income taxes | 67/77 | €29,612 | - | -€29,612 | |
| Profit (loss) for the period | 9904 | €68,555 | -€5,650 | -€74,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,555 | -€5,650 | -€74,205 |
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 20 October 2026 via checked.be.