BROCOM SERVICES: 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.
BROCOM SERVICES
Largest movements
- Cash +€24,252
up €24,252 (+47.3%), from €51,284 to €75,536
mainly Depreciation (+€22,709) and Trade debts (+€7,774)
- Intangible fixed assets -€22,709
down €22,709 (-32.7%), from €69,418 to €46,709
- Trade debts +€7,774
up €7,774 (+164%), from €4,728 to €12,501
- Profit (loss) carried forward -€6,425
down €6,425 (-7.2%), from €88,661 to €82,237
- Gross operating margin -€7,453
down €7,453 (-29.8%), from €24,973 to €17,520
- Depreciation +€1,414
up €1,414 (+6.6%), from €21,295 to €22,709
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 | €126,279 | €127,628 | +€1,349 | +1.1% |
| Fixed assets | 21/28 | €70,023 | €47,314 | -€22,709 | -32.4% |
| Intangible fixed assets | 21 | €69,418 | €46,709 | -€22,709 | -32.7% |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €56,256 | €80,314 | +€24,058 | +42.8% |
| Amounts receivable within one year | 40/41 | €4,939 | €4,752 | -€188 | -3.8% |
| Trade receivables | 40 | €1,026 | €1,789 | +€763 | +74.4% |
| Other amounts receivable | 41 | €3,913 | €2,963 | -€951 | -24.3% |
| Cash at bank and in hand | 54/58 | €51,284 | €75,536 | +€24,252 | +47.3% |
| Deferred charges and accrued income | 490/1 | €32 | €26 | -€6 | -18.6% |
| Total equity and liabilities | 10/49 | €126,279 | €127,628 | +€1,349 | +1.1% |
| Equity | 10/15 | €121,383 | €114,959 | -€6,425 | -5.3% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,661 | €82,237 | -€6,425 | -7.2% |
| Amounts payable | 17/49 | €4,896 | €12,669 | +€7,774 | +159% |
| Amounts payable within one year | 42/48 | €4,838 | €12,611 | +€7,774 | +161% |
| Financial debts | 43 | €47 | €47 | = | 0.0% |
| Credit institutions | 430/8 | €47 | €47 | = | 0.0% |
| Trade debts | 44 | €4,728 | €12,501 | +€7,774 | +164% |
| Suppliers | 440/4 | €4,728 | €12,501 | +€7,774 | +164% |
| Taxes, remuneration and social security | 45 | €63 | €63 | = | 0.0% |
| Taxes | 450/3 | €63 | €63 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €58 | €58 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,723 | +€2,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,295 | €22,709 | +€1,414 | +6.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,973 | €17,520 | -€7,453 | -29.8% |
| Operating profit (loss) | 9901 | €3,291 | -€5,589 | -€8,879 | |
| Financial income | 75/76B | €48 | €38 | -€11 | -22.0% |
| Recurring financial income | 75 | €48 | €38 | -€11 | -22.0% |
| Financial charges | 65/66B | €870 | €889 | +€19 | +2.2% |
| Recurring financial charges | 65 | €870 | €889 | +€19 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €2,469 | -€6,440 | -€8,909 | |
| Income taxes | 67/77 | €134 | -€15 | -€149 | |
| Profit (loss) for the period | 9904 | €2,335 | -€6,425 | -€8,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,335 | -€6,425 | -€8,760 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.