BROCAST: 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.
BROCAST
Largest movements
- Cash -€13,709
down €13,709 (-20.0%), from €68,555 to €54,846
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€6,340)
- Tangible fixed assets +€4,087
up €4,087 (+863.4%), from €473 to €4,560
- Receivables within one year +€3,836
up €3,836 (+17.2%), from €22,295 to €26,131
of which Trade receivables: +€3,836
- Tax, wage and social debts -€6,340
down €6,340 (-45.4%), from €13,961 to €7,621
- Other debts +€3,339
up €3,339 (+87.3%), from €3,827 to €7,166
- Profit (loss) carried forward -€2,579
down €2,579 (-5.5%), from €47,151 to €44,572
- Gross operating margin +€4,385
up €4,385 (+34.0%), from €12,899 to €17,285
- Taxes -€1,066
down €1,066 (-23.3%), from €4,566 to €3,500
- Depreciation +€494
up €494 (+104.3%), from €473 to €967
- Other operating charges -€209
down €209 (-41.9%), from €500 to €291
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 | €91,323 | €85,537 | -€5,786 | -6.3% |
| Fixed assets | 21/28 | €473 | €4,560 | +€4,087 | +863.4% |
| Tangible fixed assets | 22/27 | €473 | €4,560 | +€4,087 | +863.4% |
| Furniture and vehicles | 24 | €473 | €4,560 | +€4,087 | +863.4% |
| Current assets | 29/58 | €90,850 | €80,977 | -€9,873 | -10.9% |
| Amounts receivable within one year | 40/41 | €22,295 | €26,131 | +€3,836 | +17.2% |
| Trade receivables | 40 | €12,165 | €16,001 | +€3,836 | +31.5% |
| Other amounts receivable | 41 | €10,130 | €10,130 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,555 | €54,846 | -€13,709 | -20.0% |
| Total equity and liabilities | 10/49 | €91,323 | €85,537 | -€5,786 | -6.3% |
| Equity | 10/15 | €73,211 | €70,632 | -€2,579 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,151 | €44,572 | -€2,579 | -5.5% |
| Amounts payable | 17/49 | €18,113 | €14,905 | -€3,207 | -17.7% |
| Amounts payable within one year | 42/48 | €18,113 | €14,905 | -€3,207 | -17.7% |
| Trade debts | 44 | €324 | €118 | -€207 | -63.8% |
| Suppliers | 440/4 | €324 | €118 | -€207 | -63.8% |
| Taxes, remuneration and social security | 45 | €13,961 | €7,621 | -€6,340 | -45.4% |
| Taxes | 450/3 | €13,961 | €7,621 | -€6,340 | -45.4% |
| Other amounts payable | 47/48 | €3,827 | €7,166 | +€3,339 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €967 | +€494 | +104.3% |
| Other operating charges | 640/8 | €500 | €291 | -€209 | -41.9% |
| Gross operating margin | 9900 | €12,899 | €17,285 | +€4,385 | +34.0% |
| Operating profit (loss) | 9901 | €11,926 | €16,027 | +€4,101 | +34.4% |
| Financial charges | 65/66B | €102 | €106 | +€4 | +4.2% |
| Recurring financial charges | 65 | €102 | €106 | +€4 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €11,825 | €15,921 | +€4,097 | +34.6% |
| Income taxes | 67/77 | €4,566 | €3,500 | -€1,066 | -23.3% |
| Profit (loss) for the period | 9904 | €7,259 | €12,421 | +€5,162 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,259 | €12,421 | +€5,162 | +71.1% |
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.