BROCKEN S.: 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.
BROCKEN S.
Largest movements
- Receivables within one year -€69,568
down €69,568 (-61.6%), from €112,905 to €43,337
of which Trade receivables: -€80,450
- Cash -€15,837
down €15,837 (-61.5%), from €25,751 to €9,914
mainly Trade debts (-€56,399) and Net result for the year (-€47,784)
- Tangible fixed assets -€10,114
down €10,114 (-17.1%), from €59,072 to €48,958
of which Plant, machinery and equipment: -€8,841
- Stocks and contracts -€10,013
down €10,013 (-100%), from €10,013 to €0
- Trade debts -€56,399
down €56,399 (-59.1%), from €95,441 to €39,043
- Profit (loss) carried forward -€47,784
down €47,784 (-473%), from -€10,113 to -€57,896
- Debts after one year -€24,260
down €24,260 (-4.6%), from €527,695 to €503,435
- Tax, wage and social debts +€21,433
up €21,433 (+163%), from €13,167 to €34,600
of which Remuneration and social security: +€12,725
- Staff costs +€42,944
up €42,944, from €0 to €42,944
- Gross operating margin -€37,340
down €37,340 (-53.0%), from €70,500 to €33,160
- Financial charges -€17,151
down €17,151 (-76.9%), from €22,299 to €5,148
of which Non-recurring financial charges: -€15,900
- Depreciation -€4,923
down €4,923 (-14.3%), from €34,493 to €29,569
- Taxes -€1,517
down €1,517 (-82.6%), from €1,837 to €320
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 | €746,563 | €642,044 | -€104,520 | -14.0% |
| Fixed assets | 21/28 | €592,538 | €582,424 | -€10,114 | -1.7% |
| Tangible fixed assets | 22/27 | €59,072 | €48,958 | -€10,114 | -17.1% |
| Plant, machinery and equipment | 23 | €57,090 | €48,249 | -€8,841 | -15.5% |
| Furniture and vehicles | 24 | €1,982 | €708 | -€1,273 | -64.3% |
| Financial fixed assets | 28 | €533,466 | €533,466 | = | 0.0% |
| Current assets | 29/58 | €154,025 | €59,620 | -€94,405 | -61.3% |
| Stocks and contracts in progress | 3 | €10,013 | €0 | -€10,013 | -100% |
| Stocks | 30/36 | €10,013 | €0 | -€10,013 | -100% |
| Amounts receivable within one year | 40/41 | €112,905 | €43,337 | -€69,568 | -61.6% |
| Trade receivables | 40 | €112,905 | €32,455 | -€80,450 | -71.3% |
| Other amounts receivable | 41 | - | €10,882 | +€10,882 | |
| Cash at bank and in hand | 54/58 | €25,751 | €9,914 | -€15,837 | -61.5% |
| Deferred charges and accrued income | 490/1 | €5,357 | €6,369 | +€1,013 | +18.9% |
| Total equity and liabilities | 10/49 | €746,563 | €642,044 | -€104,520 | -14.0% |
| Equity | 10/15 | €102,721 | €54,938 | -€47,784 | -46.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €52,834 | €52,834 | = | 0.0% |
| Distributable reserves | 133 | €52,834 | €52,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,113 | -€57,896 | -€47,784 | -473% |
| Amounts payable | 17/49 | €643,842 | €587,106 | -€56,736 | -8.8% |
| Amounts payable after more than one year | 17 | €527,695 | €503,435 | -€24,260 | -4.6% |
| Financial debts | 170/4 | €527,695 | €503,435 | -€24,260 | -4.6% |
| Amounts payable within one year | 42/48 | €116,147 | €83,671 | -€32,477 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €6,429 | €10,028 | +€3,600 | +56.0% |
| Trade debts | 44 | €95,441 | €39,043 | -€56,399 | -59.1% |
| Suppliers | 440/4 | €95,441 | €39,043 | -€56,399 | -59.1% |
| Taxes, remuneration and social security | 45 | €13,167 | €34,600 | +€21,433 | +163% |
| Taxes | 450/3 | €13,167 | €21,875 | +€8,708 | +66.1% |
| Remuneration and social security | 454/9 | €0 | €12,725 | +€12,725 | |
| Other amounts payable | 47/48 | €1,110 | €0 | -€1,110 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €42,944 | +€42,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,493 | €29,569 | -€4,923 | -14.3% |
| Other operating charges | 640/8 | €3,167 | €3,332 | +€165 | +5.2% |
| Gross operating margin | 9900 | €70,500 | €33,160 | -€37,340 | -53.0% |
| Operating profit (loss) | 9901 | €32,840 | -€42,685 | -€75,525 | |
| Financial income | 75/76B | €0 | €370 | +€370 | |
| Recurring financial income | 75 | €0 | €370 | +€370 | |
| Financial charges | 65/66B | €22,299 | €5,148 | -€17,151 | -76.9% |
| Recurring financial charges | 65 | €6,399 | €5,148 | -€1,251 | -19.5% |
| Non-recurring financial charges | 66B | €15,900 | €0 | -€15,900 | -100% |
| Profit (loss) for the period before taxes | 9903 | €10,541 | -€47,464 | -€58,005 | |
| Income taxes | 67/77 | €1,837 | €320 | -€1,517 | -82.6% |
| Profit (loss) for the period | 9904 | €8,705 | -€47,784 | -€56,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,705 | -€47,784 | -€56,488 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.