Broc'Cafe: what changed
Two fiscal 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'Cafe
Largest movements
- Tangible fixed assets -€1,929
down €1,929 (-29.3%), from €6,577 to €4,648
- Stocks and contracts -€1,506
down €1,506 (-57.7%), from €2,608 to €1,102
- Cash +€1,250
up €1,250 (+3.1%), from €39,768 to €41,019
mainly Net result for the year (+€6,629) and Depreciation (+€1,929)
- Receivables within one year +€833
up €833 (+2471.8%), from €34 to €866
of which Other amounts receivable: +€833
- Other debts -€8,721
down €8,721 (-29.3%), from €29,808 to €21,087
- Profit (loss) carried forward +€5,796
up €5,796 (+74.9%), from €7,739 to €13,534
- Trade debts +€1,415
up €1,415 (+45.3%), from €3,120 to €4,534
- Accrued charges and deferred income +€1,100
new in 2025: €1,100
- Tax, wage and social debts -€977
down €977 (-20.9%), from €4,686 to €3,709
of which Taxes: -€2,297
- Staff costs +€29,445
up €29,445 (+1013.2%), from €2,906 to €32,351
- Gross operating margin +€27,213
up €27,213 (+140.3%), from €19,393 to €46,605
- Financial charges +€1,284
up €1,284 (+1017.4%), from €126 to €1,410
- Other operating charges +€826
up €826 (+59.8%), from €1,382 to €2,209
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 | €49,353 | €47,964 | -€1,388 | -2.8% |
| Fixed assets | 21/28 | €6,577 | €4,648 | -€1,929 | -29.3% |
| Tangible fixed assets | 22/27 | €6,577 | €4,648 | -€1,929 | -29.3% |
| Plant, machinery and equipment | 23 | €6,577 | €4,648 | -€1,929 | -29.3% |
| Current assets | 29/58 | €42,776 | €43,317 | +€541 | +1.3% |
| Stocks and contracts in progress | 3 | €2,608 | €1,102 | -€1,506 | -57.7% |
| Stocks | 30/36 | €2,608 | €1,102 | -€1,506 | -57.7% |
| Amounts receivable within one year | 40/41 | €34 | €866 | +€833 | +2471.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €34 | €866 | +€833 | +2471.8% |
| Cash at bank and in hand | 54/58 | €39,768 | €41,019 | +€1,250 | +3.1% |
| Deferred charges and accrued income | 490/1 | €366 | €329 | -€36 | -10.0% |
| Total equity and liabilities | 10/49 | €49,353 | €47,964 | -€1,388 | -2.8% |
| Equity | 10/15 | €11,739 | €17,534 | +€5,796 | +49.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,739 | €13,534 | +€5,796 | +74.9% |
| Amounts payable | 17/49 | €37,614 | €30,430 | -€7,184 | -19.1% |
| Amounts payable within one year | 42/48 | €37,614 | €29,330 | -€8,284 | -22.0% |
| Trade debts | 44 | €3,120 | €4,534 | +€1,415 | +45.3% |
| Suppliers | 440/4 | €3,120 | €4,534 | +€1,415 | +45.3% |
| Taxes, remuneration and social security | 45 | €4,686 | €3,709 | -€977 | -20.9% |
| Taxes | 450/3 | €3,548 | €1,251 | -€2,297 | -64.7% |
| Remuneration and social security | 454/9 | €1,138 | €2,458 | +€1,320 | +116.0% |
| Other amounts payable | 47/48 | €29,808 | €21,087 | -€8,721 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €2,906 | €32,351 | +€29,445 | +1013.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,510 | €1,929 | +€420 | +27.8% |
| Other operating charges | 640/8 | €1,382 | €2,209 | +€826 | +59.8% |
| Gross operating margin | 9900 | €19,393 | €46,605 | +€27,213 | +140.3% |
| Operating profit (loss) | 9901 | €13,595 | €10,117 | -€3,478 | -25.6% |
| Financial income | 75/76B | €0 | €77 | +€77 | |
| Recurring financial income | 75 | €0 | €77 | +€77 | |
| Financial charges | 65/66B | €126 | €1,410 | +€1,284 | +1017.4% |
| Recurring financial charges | 65 | €126 | €1,410 | +€1,284 | +1017.4% |
| Profit (loss) for the period before taxes | 9903 | €13,468 | €8,784 | -€4,684 | -34.8% |
| Income taxes | 67/77 | €2,520 | €2,156 | -€364 | -14.4% |
| Profit (loss) for the period | 9904 | €10,949 | €6,629 | -€4,320 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,949 | €6,629 | -€4,320 | -39.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.