BROCKSTONE: 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.
BROCKSTONE
Largest movements
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€13,589
down €13,589 (-19.2%), from €70,734 to €57,146
of which Furniture and vehicles: -€12,321
- Current investments +€12,000
up €12,000 (+51.3%), from €23,404 to €35,404
- Receivables within one year +€10,627
up €10,627 (+77.5%), from €13,719 to €24,346
of which Other amounts receivable: +€14,729
- Cash -€9,001
down €9,001 (-10.0%), from €89,606 to €80,604
mainly Contributions, distributions and other (-€18,268) and Current investments (-€12,000)
- Other debts -€11,520
no longer reported in 2025 (was €11,520)
- Reserves -€6,198
down €6,198 (-3.5%), from €177,200 to €171,002
- Short-term financial debts +€4,374
new in 2025: €4,374
- Tax, wage and social debts -€2,596
down €2,596 (-46.4%), from €5,597 to €3,001
- Gross operating margin -€17,278
down €17,278 (-34.5%), from €50,060 to €32,782
- Taxes -€3,168
down €3,168 (-25.2%), from €12,565 to €9,397
- Financial income +€1,495
up €1,495 (+97.8%), from €1,528 to €3,022
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 | €213,742 | €197,605 | -€16,137 | -7.5% |
| Fixed assets | 21/28 | €70,734 | €57,146 | -€13,589 | -19.2% |
| Tangible fixed assets | 22/27 | €70,734 | €57,146 | -€13,589 | -19.2% |
| Plant, machinery and equipment | 23 | €4,127 | €2,859 | -€1,267 | -30.7% |
| Furniture and vehicles | 24 | €32,268 | €19,947 | -€12,321 | -38.2% |
| Other tangible fixed assets | 26 | €34,340 | €34,340 | = | 0.0% |
| Current assets | 29/58 | €143,007 | €140,459 | -€2,548 | -1.8% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €13,719 | €24,346 | +€10,627 | +77.5% |
| Trade receivables | 40 | €13,191 | €9,089 | -€4,102 | -31.1% |
| Other amounts receivable | 41 | €528 | €15,257 | +€14,729 | +2789.0% |
| Current investments | 50/53 | €23,404 | €35,404 | +€12,000 | +51.3% |
| Cash at bank and in hand | 54/58 | €89,606 | €80,604 | -€9,001 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,279 | €105 | -€1,174 | -91.8% |
| Total equity and liabilities | 10/49 | €213,742 | €197,605 | -€16,137 | -7.5% |
| Equity | 10/15 | €196,295 | €190,105 | -€6,190 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,200 | €171,002 | -€6,198 | -3.5% |
| Distributable reserves | 133 | €177,200 | €171,002 | -€6,198 | -3.5% |
| Profit (loss) carried forward | 14 | €495 | €503 | +€8 | +1.6% |
| Amounts payable | 17/49 | €17,447 | €7,500 | -€9,947 | -57.0% |
| Amounts payable within one year | 42/48 | €17,447 | €7,500 | -€9,947 | -57.0% |
| Financial debts | 43 | - | €4,374 | +€4,374 | |
| Credit institutions | 430/8 | - | €4,374 | +€4,374 | |
| Trade debts | 44 | €330 | €125 | -€205 | -62.2% |
| Suppliers | 440/4 | €330 | €125 | -€205 | -62.2% |
| Taxes, remuneration and social security | 45 | €5,597 | €3,001 | -€2,596 | -46.4% |
| Taxes | 450/3 | €5,597 | €3,001 | -€2,596 | -46.4% |
| Other amounts payable | 47/48 | €11,520 | - | -€11,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,775 | €13,589 | -€186 | -1.4% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,060 | €32,782 | -€17,278 | -34.5% |
| Operating profit (loss) | 9901 | €35,772 | €18,666 | -€17,106 | -47.8% |
| Financial income | 75/76B | €1,528 | €3,022 | +€1,495 | +97.8% |
| Recurring financial income | 75 | €1,528 | €3,022 | +€1,495 | +97.8% |
| Financial charges | 65/66B | €207 | €213 | +€6 | +3.0% |
| Recurring financial charges | 65 | €207 | €213 | +€6 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €37,092 | €21,475 | -€15,617 | -42.1% |
| Income taxes | 67/77 | €12,565 | €9,397 | -€3,168 | -25.2% |
| Profit (loss) for the period | 9904 | €24,528 | €12,078 | -€12,450 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,528 | €12,078 | -€12,450 | -50.8% |
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 7 October 2026 via checked.be.