BROCA: 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.
BROCA
Largest movements
- Cash +€51,746
up €51,746 (+14371.4%), from €360 to €52,106
mainly Net result for the year (+€75,700) and Tax, wage and social debts (+€17,677)
- Tangible fixed assets +€19,171
new in 2025: €19,171
of which Furniture and vehicles: +€16,721
- Intangible fixed assets +€17,159
new in 2025: €17,159
- Receivables within one year +€12,442
new in 2025: €12,442
- Deferred charges and accrued income -€11,190
down €11,190 (-93.2%), from €12,002 to €812
- Profit (loss) carried forward +€75,700
up €75,700 (+1408.5%), from €5,374 to €81,074
- Tax, wage and social debts +€17,677
up €17,677 (+1315.6%), from €1,344 to €19,020
- Other debts -€2,698
no longer reported in 2025 (was €2,698)
- Debts after one year -€1,945
no longer reported in 2025 (was €1,945)
- Trade debts +€1,075
new in 2025: €1,075
- Gross operating margin +€96,974
up €96,974 (+1416.0%), from €6,848 to €103,822
- Taxes +€17,408
up €17,408 (+1295.6%), from €1,344 to €18,752
- Depreciation +€8,995
new in 2025: €8,995
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 | €12,362 | €102,169 | +€89,808 | +726.5% |
| Fixed assets | 21/28 | - | €36,810 | +€36,810 | |
| Intangible fixed assets | 21 | - | €17,159 | +€17,159 | |
| Tangible fixed assets | 22/27 | - | €19,171 | +€19,171 | |
| Plant, machinery and equipment | 23 | - | €2,450 | +€2,450 | |
| Furniture and vehicles | 24 | - | €16,721 | +€16,721 | |
| Financial fixed assets | 28 | - | €480 | +€480 | |
| Current assets | 29/58 | €12,362 | €65,359 | +€52,997 | +428.7% |
| Amounts receivable within one year | 40/41 | - | €12,442 | +€12,442 | |
| Other amounts receivable | 41 | - | €12,442 | +€12,442 | |
| Cash at bank and in hand | 54/58 | €360 | €52,106 | +€51,746 | +14371.4% |
| Deferred charges and accrued income | 490/1 | €12,002 | €812 | -€11,190 | -93.2% |
| Total equity and liabilities | 10/49 | €12,362 | €102,169 | +€89,808 | +726.5% |
| Equity | 10/15 | €6,374 | €82,074 | +€75,700 | +1187.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,374 | €81,074 | +€75,700 | +1408.5% |
| Amounts payable | 17/49 | €5,987 | €20,095 | +€14,108 | +235.6% |
| Amounts payable after more than one year | 17 | €1,945 | - | -€1,945 | |
| Trade debts | 175 | €1,945 | - | -€1,945 | |
| Amounts payable within one year | 42/48 | €4,042 | €20,095 | +€16,053 | +397.2% |
| Trade debts | 44 | - | €1,075 | +€1,075 | |
| Suppliers | 440/4 | - | €1,075 | +€1,075 | |
| Taxes, remuneration and social security | 45 | €1,344 | €19,020 | +€17,677 | +1315.6% |
| Taxes | 450/3 | €1,344 | €19,020 | +€17,677 | +1315.6% |
| Other amounts payable | 47/48 | €2,698 | - | -€2,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,995 | +€8,995 | |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | €6,848 | €103,822 | +€96,974 | +1416.0% |
| Operating profit (loss) | 9901 | €6,848 | €94,700 | +€87,852 | +1282.8% |
| Financial charges | 65/66B | €130 | €249 | +€118 | +91.0% |
| Recurring financial charges | 65 | €130 | €249 | +€118 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €6,718 | €94,451 | +€87,733 | +1305.9% |
| Income taxes | 67/77 | €1,344 | €18,752 | +€17,408 | +1295.6% |
| Profit (loss) for the period | 9904 | €5,374 | €75,700 | +€70,325 | +1308.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,374 | €75,700 | +€70,325 | +1308.5% |
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 29 September 2026 via checked.be.