BROCALIA: 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.
BROCALIA
Largest movements
- Receivables within one year +€24,070
up €24,070 (+2,637%), from €913 to €24,982
of which Trade receivables: +€24,070
- Stocks and contracts +€7,196
up €7,196 (+30.8%), from €23,353 to €30,549
- Trade debts +€22,293
up €22,293 (+639%), from €3,487 to €25,780
- Tax, wage and social debts +€13,184
up €13,184 (+119%), from €11,090 to €24,274
of which Remuneration and social security: +€12,000
- Profit (loss) carried forward -€6,157
down €6,157 (-38.6%), from -€15,961 to -€22,118
- Other debts +€1,950
up €1,950 (+21.8%), from €8,948 to €10,898
- Gross operating margin +€2,488
up €2,488 (+35.3%), from -€7,055 to -€4,566
- Other operating charges +€564
up €564 (+126%), from €447 to €1,011
- Staff costs +€99
up €99 (+25.7%), from €384 to €483
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 | €28,282 | €59,532 | +€31,250 | +110% |
| Current assets | 29/58 | €28,282 | €59,532 | +€31,250 | +110% |
| Stocks and contracts in progress | 3 | €23,353 | €30,549 | +€7,196 | +30.8% |
| Stocks | 30/36 | €23,353 | €30,549 | +€7,196 | +30.8% |
| Amounts receivable within one year | 40/41 | €913 | €24,982 | +€24,070 | +2,637% |
| Trade receivables | 40 | €762 | €24,832 | +€24,070 | +3,158% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,852 | €3,859 | +€7 | +0.2% |
| Deferred charges and accrued income | 490/1 | €165 | €142 | -€23 | -14.0% |
| Total equity and liabilities | 10/49 | €28,282 | €59,532 | +€31,250 | +110% |
| Equity | 10/15 | €4,722 | -€1,435 | -€6,157 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €682 | €682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €682 | €682 | = | 0.0% |
| Legal reserve | 130 | €682 | €682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,961 | -€22,118 | -€6,157 | -38.6% |
| Amounts payable | 17/49 | €23,561 | €60,968 | +€37,407 | +159% |
| Amounts payable within one year | 42/48 | €23,561 | €60,952 | +€37,391 | +159% |
| Trade debts | 44 | €3,487 | €25,780 | +€22,293 | +639% |
| Suppliers | 440/4 | €3,487 | €25,780 | +€22,293 | +639% |
| Advances received on contracts in progress | 46 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €11,090 | €24,274 | +€13,184 | +119% |
| Taxes | 450/3 | €573 | €1,757 | +€1,184 | +207% |
| Remuneration and social security | 454/9 | €10,516 | €22,516 | +€12,000 | +114% |
| Other amounts payable | 47/48 | €8,948 | €10,898 | +€1,950 | +21.8% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Non-recurring operating income | 76A | €13 | - | -€13 | |
| Remuneration, social security and pensions | 62 | €384 | €483 | +€99 | +25.7% |
| Other operating charges | 640/8 | €447 | €1,011 | +€564 | +126% |
| Gross operating margin | 9900 | -€7,055 | -€4,566 | +€2,488 | +35.3% |
| Operating profit (loss) | 9901 | -€7,886 | -€6,060 | +€1,826 | +23.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €53 | €97 | +€44 | +82.2% |
| Recurring financial charges | 65 | €53 | €97 | +€44 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,939 | -€6,157 | +€1,782 | +22.5% |
| Profit (loss) for the period | 9904 | -€7,939 | -€6,157 | +€1,782 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,939 | -€6,157 | +€1,782 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.