Brocar: 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.
Brocar
Largest movements
- Cash +€21,486
new in 2025: €21,486
mainly Net result for the year (+€12,790) and Current investments (+€8,159)
- Current investments -€8,159
no longer reported in 2025 (was €8,159)
- Receivables within one year +€1,301
new in 2025: €1,301
- Formation expenses -€700
down €700 (-21.3%), from €3,286 to €2,586
- Tangible fixed assets -€410
down €410 (-35.2%), from €1,162 to €753
- Profit (loss) carried forward +€11,957
up €11,957 (+2030.6%), from €589 to €12,546
- Tax, wage and social debts +€4,310
up €4,310 (+767.4%), from €562 to €4,871
of which Taxes: +€4,355
- Trade debts -€3,764
down €3,764 (-67.0%), from €5,617 to €1,853
- Other debts +€833
up €833 (+27.6%), from €3,023 to €3,856
- Gross operating margin +€17,123
up €17,123 (+1235.2%), from €1,386 to €18,509
- Taxes +€3,905
up €3,905 (+757.1%), from €516 to €4,421
- Depreciation +€828
up €828 (+294.2%), from €282 to €1,110
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 | €12,791 | €26,126 | +€13,335 | +104.3% |
| Formation expenses | 20 | €3,286 | €2,586 | -€700 | -21.3% |
| Fixed assets | 21/28 | €1,162 | €753 | -€410 | -35.2% |
| Tangible fixed assets | 22/27 | €1,162 | €753 | -€410 | -35.2% |
| Furniture and vehicles | 24 | €1,162 | €753 | -€410 | -35.2% |
| Current assets | 29/58 | €8,343 | €22,788 | +€14,445 | +173.1% |
| Amounts receivable within one year | 40/41 | - | €1,301 | +€1,301 | |
| Trade receivables | 40 | - | €1,301 | +€1,301 | |
| Current investments | 50/53 | €8,159 | - | -€8,159 | |
| Cash at bank and in hand | 54/58 | - | €21,486 | +€21,486 | |
| Deferred charges and accrued income | 490/1 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €12,791 | €26,126 | +€13,335 | +104.3% |
| Equity | 10/15 | €3,589 | €15,546 | +€11,957 | +333.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €589 | €12,546 | +€11,957 | +2030.6% |
| Amounts payable | 17/49 | €9,202 | €10,580 | +€1,378 | +15.0% |
| Amounts payable within one year | 42/48 | €9,202 | €10,580 | +€1,378 | +15.0% |
| Trade debts | 44 | €5,617 | €1,853 | -€3,764 | -67.0% |
| Suppliers | 440/4 | €5,617 | €1,853 | -€3,764 | -67.0% |
| Taxes, remuneration and social security | 45 | €562 | €4,871 | +€4,310 | +767.4% |
| Taxes | 450/3 | €516 | €4,871 | +€4,355 | +844.3% |
| Remuneration and social security | 454/9 | €46 | - | -€46 | |
| Other amounts payable | 47/48 | €3,023 | €3,856 | +€833 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €1,110 | +€828 | +294.2% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €1,386 | €18,509 | +€17,123 | +1235.2% |
| Operating profit (loss) | 9901 | €1,105 | €17,271 | +€16,166 | +1463.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €1,105 | €17,211 | +€16,106 | +1458.0% |
| Income taxes | 67/77 | €516 | €4,421 | +€3,905 | +757.1% |
| Profit (loss) for the period | 9904 | €589 | €12,790 | +€12,201 | +2072.0% |
| Profit (loss) for the period to be appropriated | 9905 | €589 | €12,790 | +€12,201 | +2072.0% |
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 10 October 2026 via checked.be.