Brochetto: 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.
Brochetto
Largest movements
- Cash -€38,976
down €38,976 (-41.8%), from €93,183 to €54,208
mainly Trade debts (-€19,700) and Other debts (-€17,164)
- Tangible fixed assets -€7,179
down €7,179 (-18.0%), from €39,806 to €32,627
of which Other tangible fixed assets: -€14,663
- Receivables within one year +€4,396
up €4,396 (+1630.9%), from €270 to €4,666
of which Trade receivables: +€4,589
- Deferred charges and accrued income -€2,407
down €2,407 (-34.1%), from €7,065 to €4,658
- Stocks and contracts +€1,760
up €1,760 (+9.6%), from €18,385 to €20,145
- Trade debts -€19,700
down €19,700 (-85.8%), from €22,963 to €3,262
- Other debts -€17,164
down €17,164 (-40.7%), from €42,180 to €25,016
- Tax, wage and social debts -€12,005
down €12,005 (-38.5%), from €31,166 to €19,161
of which Taxes: -€9,126
- Profit (loss) carried forward +€8,655
up €8,655 (+44.5%), from -€19,470 to -€10,814
- Current portion of long-term debt -€2,960
no longer reported in 2025 (was €2,960)
- Gross operating margin -€38,334
down €38,334 (-20.3%), from €189,051 to €150,716
- Depreciation -€3,460
down €3,460 (-15.0%), from €23,031 to €19,571
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 | €160,473 | €117,068 | -€43,406 | -27.0% |
| Fixed assets | 21/28 | €41,570 | €33,391 | -€8,179 | -19.7% |
| Intangible fixed assets | 21 | €1,764 | €764 | -€1,000 | -56.7% |
| Tangible fixed assets | 22/27 | €39,806 | €32,627 | -€7,179 | -18.0% |
| Plant, machinery and equipment | 23 | €5,065 | €13,060 | +€7,995 | +157.9% |
| Furniture and vehicles | 24 | €1,939 | €1,428 | -€511 | -26.4% |
| Other tangible fixed assets | 26 | €32,802 | €18,139 | -€14,663 | -44.7% |
| Current assets | 29/58 | €118,903 | €83,677 | -€35,227 | -29.6% |
| Stocks and contracts in progress | 3 | €18,385 | €20,145 | +€1,760 | +9.6% |
| Stocks | 30/36 | €18,385 | €20,145 | +€1,760 | +9.6% |
| Amounts receivable within one year | 40/41 | €270 | €4,666 | +€4,396 | +1630.9% |
| Trade receivables | 40 | €76 | €4,666 | +€4,589 | +6001.1% |
| Other amounts receivable | 41 | €193 | - | -€193 | |
| Cash at bank and in hand | 54/58 | €93,183 | €54,208 | -€38,976 | -41.8% |
| Deferred charges and accrued income | 490/1 | €7,065 | €4,658 | -€2,407 | -34.1% |
| Total equity and liabilities | 10/49 | €160,473 | €117,068 | -€43,406 | -27.0% |
| Equity | 10/15 | €60,973 | €69,628 | +€8,655 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,843 | €61,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,843 | €61,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,470 | -€10,814 | +€8,655 | +44.5% |
| Amounts payable | 17/49 | €99,500 | €47,439 | -€52,061 | -52.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €99,500 | €47,439 | -€52,061 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €2,960 | - | -€2,960 | |
| Financial debts | 43 | €232 | - | -€232 | |
| Credit institutions | 430/8 | €232 | - | -€232 | |
| Trade debts | 44 | €22,963 | €3,262 | -€19,700 | -85.8% |
| Suppliers | 440/4 | €22,963 | €3,262 | -€19,700 | -85.8% |
| Taxes, remuneration and social security | 45 | €31,166 | €19,161 | -€12,005 | -38.5% |
| Taxes | 450/3 | €12,756 | €3,629 | -€9,126 | -71.5% |
| Remuneration and social security | 454/9 | €18,410 | €15,532 | -€2,878 | -15.6% |
| Other amounts payable | 47/48 | €42,180 | €25,016 | -€17,164 | -40.7% |
| Non-recurring operating income | 76A | - | €147 | +€147 | |
| Remuneration, social security and pensions | 62 | €117,760 | €117,757 | -€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,031 | €19,571 | -€3,460 | -15.0% |
| Other operating charges | 640/8 | €1,540 | €3,058 | +€1,518 | +98.6% |
| Gross operating margin | 9900 | €189,051 | €150,716 | -€38,334 | -20.3% |
| Operating profit (loss) | 9901 | €46,720 | €10,330 | -€36,390 | -77.9% |
| Financial income | 75/76B | €2 | €87 | +€84 | +4099.0% |
| Recurring financial income | 75 | €2 | €87 | +€84 | +4099.0% |
| Financial charges | 65/66B | €1,799 | €1,596 | -€203 | -11.3% |
| Recurring financial charges | 65 | €1,799 | €1,596 | -€203 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €44,923 | €8,820 | -€36,103 | -80.4% |
| Income taxes | 67/77 | €229 | €165 | -€64 | -27.9% |
| Profit (loss) for the period | 9904 | €44,694 | €8,655 | -€36,039 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,694 | €8,655 | -€36,039 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.