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
- Tangible fixed assets -€25,250
down €25,250 (-49.3%), from €51,233 to €25,984
of which Plant, machinery and equipment: -€24,651
- Receivables within one year +€7,888
up €7,888 (+12.9%), from €61,338 to €69,226
of which Trade receivables: +€12,797
- Deferred charges and accrued income +€5,323
up €5,323 (+587.4%), from €906 to €6,229
- Trade debts -€10,542
down €10,542 (-26.3%), from €40,019 to €29,476
- Profit (loss) carried forward +€6,945
up €6,945 (+35.4%), from €19,598 to €26,543
- Tax, wage and social debts -€6,640
down €6,640 (-28.9%), from €22,953 to €16,314
of which Taxes: -€8,137
- Short-term financial debts -€1,802
down €1,802 (-14.7%), from €12,225 to €10,423
- Gross operating margin +€73,401
up €73,401, from -€52,914 to €20,486
- Depreciation -€15,527
down €15,527 (-61.4%), from €25,298 to €9,771
- Other operating charges -€2,122
down €2,122 (-68.5%), from €3,100 to €977
- Financial charges +€1,102
up €1,102 (+71.1%), from €1,549 to €2,650
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 | €115,485 | €103,446 | -€12,039 | -10.4% |
| Fixed assets | 21/28 | €51,233 | €25,984 | -€25,250 | -49.3% |
| Tangible fixed assets | 22/27 | €51,233 | €25,984 | -€25,250 | -49.3% |
| Plant, machinery and equipment | 23 | €50,635 | €25,984 | -€24,651 | -48.7% |
| Furniture and vehicles | 24 | €599 | - | -€599 | |
| Current assets | 29/58 | €64,251 | €77,462 | +€13,211 | +20.6% |
| Amounts receivable within one year | 40/41 | €61,338 | €69,226 | +€7,888 | +12.9% |
| Trade receivables | 40 | €50,822 | €63,619 | +€12,797 | +25.2% |
| Other amounts receivable | 41 | €10,516 | €5,607 | -€4,909 | -46.7% |
| Cash at bank and in hand | 54/58 | €2,007 | €2,007 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €906 | €6,229 | +€5,323 | +587.4% |
| Total equity and liabilities | 10/49 | €115,485 | €103,446 | -€12,039 | -10.4% |
| Equity | 10/15 | €38,198 | €45,143 | +€6,945 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,598 | €26,543 | +€6,945 | +35.4% |
| Amounts payable | 17/49 | €77,287 | €58,303 | -€18,984 | -24.6% |
| Amounts payable within one year | 42/48 | €77,287 | €58,303 | -€18,984 | -24.6% |
| Financial debts | 43 | €12,225 | €10,423 | -€1,802 | -14.7% |
| Credit institutions | 430/8 | €12,225 | €10,423 | -€1,802 | -14.7% |
| Trade debts | 44 | €40,019 | €29,476 | -€10,542 | -26.3% |
| Suppliers | 440/4 | €40,019 | €29,476 | -€10,542 | -26.3% |
| Taxes, remuneration and social security | 45 | €22,953 | €16,314 | -€6,640 | -28.9% |
| Taxes | 450/3 | €22,951 | €14,814 | -€8,137 | -35.5% |
| Remuneration and social security | 454/9 | €3 | €1,500 | +€1,497 | +56291.0% |
| Other amounts payable | 47/48 | €2,090 | €2,090 | = | 0.0% |
| Non-recurring operating income | 76A | €19,000 | €24,021 | +€5,021 | +26.4% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,298 | €9,771 | -€15,527 | -61.4% |
| Other operating charges | 640/8 | €3,100 | €977 | -€2,122 | -68.5% |
| Gross operating margin | 9900 | -€52,914 | €20,486 | +€73,401 | |
| Operating profit (loss) | 9901 | -€81,313 | €9,338 | +€90,651 | |
| Financial income | 75/76B | €535 | €258 | -€277 | -51.8% |
| Recurring financial income | 75 | €535 | €258 | -€277 | -51.8% |
| Financial charges | 65/66B | €1,549 | €2,650 | +€1,102 | +71.1% |
| Recurring financial charges | 65 | €1,549 | €2,650 | +€1,102 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | -€82,326 | €6,945 | +€89,272 | |
| Profit (loss) for the period | 9904 | -€82,326 | €6,945 | +€89,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,326 | €6,945 | +€89,272 |
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 6 October 2026 via checked.be.