BROCA RECYCLING: 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.
BROCA RECYCLING
Largest movements
- Tangible fixed assets +€17,490
new in 2025: €17,490
- Receivables within one year +€10,894
up €10,894 (+416.5%), from €2,616 to €13,510
of which Trade receivables: +€9,075
- Trade debts +€20,592
up €20,592 (+1399.3%), from €1,472 to €22,064
- Other debts +€4,878
up €4,878 (+11.0%), from €44,456 to €49,333
- Profit (loss) carried forward +€1,782
up €1,782 (+0.8%), from -€223,941 to -€222,159
- Tax, wage and social debts +€1,167
up €1,167 (+17.2%), from €6,768 to €7,935
of which Remuneration and social security: +€5,000
- Gross operating margin -€2,251
down €2,251 (-40.3%), from €5,590 to €3,339
- Taxes -€637
down €637 (-56.9%), from €1,121 to €484
- Staff costs +€400
new in 2025: €400
- Financial charges +€214
up €214 (+132.5%), from €162 to €376
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 | €3,172 | €31,592 | +€28,420 | +895.9% |
| Fixed assets | 21/28 | - | €17,490 | +€17,490 | |
| Tangible fixed assets | 22/27 | - | €17,490 | +€17,490 | |
| Plant, machinery and equipment | 23 | - | €17,490 | +€17,490 | |
| Current assets | 29/58 | €3,172 | €14,102 | +€10,929 | +344.6% |
| Amounts receivable within one year | 40/41 | €2,616 | €13,510 | +€10,894 | +416.5% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €2,616 | €4,435 | +€1,819 | +69.5% |
| Cash at bank and in hand | 54/58 | €556 | €592 | +€35 | +6.4% |
| Total equity and liabilities | 10/49 | €3,172 | €31,592 | +€28,420 | +895.9% |
| Equity | 10/15 | -€199,523 | -€197,741 | +€1,782 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,826 | €5,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,967 | €3,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,941 | -€222,159 | +€1,782 | +0.8% |
| Amounts payable | 17/49 | €202,695 | €229,333 | +€26,638 | +13.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,695 | €79,333 | +€26,638 | +50.6% |
| Trade debts | 44 | €1,472 | €22,064 | +€20,592 | +1399.3% |
| Suppliers | 440/4 | €1,472 | €22,064 | +€20,592 | +1399.3% |
| Taxes, remuneration and social security | 45 | €6,768 | €7,935 | +€1,167 | +17.2% |
| Taxes | 450/3 | €6,268 | €2,435 | -€3,833 | -61.1% |
| Remuneration and social security | 454/9 | €500 | €5,500 | +€5,000 | +1000.0% |
| Other amounts payable | 47/48 | €44,456 | €49,333 | +€4,878 | +11.0% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10 | +€10 | |
| Other operating charges | 640/8 | €287 | €287 | = | 0.0% |
| Gross operating margin | 9900 | €5,590 | €3,339 | -€2,251 | -40.3% |
| Operating profit (loss) | 9901 | €5,303 | €2,642 | -€2,660 | -50.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €162 | €376 | +€214 | +132.5% |
| Recurring financial charges | 65 | €162 | €376 | +€214 | +132.5% |
| Profit (loss) for the period before taxes | 9903 | €5,144 | €2,266 | -€2,877 | -55.9% |
| Income taxes | 67/77 | €1,121 | €484 | -€637 | -56.9% |
| Profit (loss) for the period | 9904 | €4,022 | €1,782 | -€2,240 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,022 | €1,782 | -€2,240 | -55.7% |
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 9 October 2026 via checked.be.