BROCCOLI: 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.
BROCCOLI
Largest movements
- Receivables within one year +€11,664
up €11,664 (+26.1%), from €44,751 to €56,415
- Tangible fixed assets +€11,093
up €11,093 (+1282.3%), from €865 to €11,959
of which Furniture and vehicles: +€11,367
- Profit (loss) carried forward +€18,215
up €18,215 (+87.0%), from €20,928 to €39,142
- Depreciation +€2,650
up €2,650 (+347.5%), from €763 to €3,413
- Gross operating margin -€451
down €451 (-2.0%), from €22,631 to €22,180
- Taxes -€229
down €229, from €181 to -€48
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 | €388,863 | €411,054 | +€22,192 | +5.7% |
| Fixed assets | 21/28 | €341,297 | €352,391 | +€11,093 | +3.3% |
| Tangible fixed assets | 22/27 | €865 | €11,959 | +€11,093 | +1282.3% |
| Plant, machinery and equipment | 23 | €865 | €592 | -€273 | -31.6% |
| Furniture and vehicles | 24 | €0 | €11,367 | +€11,367 | |
| Financial fixed assets | 28 | €340,432 | €340,432 | = | 0.0% |
| Current assets | 29/58 | €47,565 | €58,663 | +€11,098 | +23.3% |
| Amounts receivable within one year | 40/41 | €44,751 | €56,415 | +€11,664 | +26.1% |
| Other amounts receivable | 41 | €44,751 | €56,415 | +€11,664 | +26.1% |
| Cash at bank and in hand | 54/58 | €0 | €1,800 | +€1,800 | |
| Deferred charges and accrued income | 490/1 | €2,814 | €448 | -€2,366 | -84.1% |
| Total equity and liabilities | 10/49 | €388,863 | €411,054 | +€22,192 | +5.7% |
| Equity | 10/15 | €364,062 | €382,277 | +€18,215 | +5.0% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €230,735 | €230,735 | = | 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 | €228,875 | €228,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,928 | €39,142 | +€18,215 | +87.0% |
| Amounts payable | 17/49 | €24,800 | €28,777 | +€3,977 | +16.0% |
| Amounts payable within one year | 42/48 | €24,145 | €28,777 | +€4,632 | +19.2% |
| Financial debts | 43 | €297 | €982 | +€685 | +231.1% |
| Credit institutions | 430/8 | €297 | €982 | +€685 | +231.1% |
| Trade debts | 44 | €62 | €1,986 | +€1,924 | +3078.8% |
| Suppliers | 440/4 | €62 | €1,986 | +€1,924 | +3078.8% |
| Taxes, remuneration and social security | 45 | €356 | €975 | +€619 | +173.6% |
| Taxes | 450/3 | €356 | €975 | +€619 | +173.6% |
| Other amounts payable | 47/48 | €23,430 | €24,834 | +€1,404 | +6.0% |
| Accrued charges and deferred income | 492/3 | €655 | €0 | -€655 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €3,413 | +€2,650 | +347.5% |
| Other operating charges | 640/8 | €683 | €501 | -€182 | -26.7% |
| Gross operating margin | 9900 | €22,631 | €22,180 | -€451 | -2.0% |
| Operating profit (loss) | 9901 | €21,185 | €18,266 | -€2,919 | -13.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €82 | €100 | +€18 | +22.0% |
| Recurring financial charges | 65 | €82 | €100 | +€18 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €21,109 | €18,167 | -€2,942 | -13.9% |
| Income taxes | 67/77 | €181 | -€48 | -€229 | |
| Profit (loss) for the period | 9904 | €20,928 | €18,215 | -€2,713 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,928 | €18,215 | -€2,713 | -13.0% |
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 29 September 2026 via checked.be.