BROCON: 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.
BROCON
Largest movements
- Tangible fixed assets -€25,611
down €25,611 (-5.3%), from €482,003 to €456,392
of which Furniture and vehicles: -€14,585
- Cash +€24,335
up €24,335 (+169.3%), from €14,374 to €38,709
mainly Net result for the year (+€58,798) and Depreciation (+€29,086)
- Current investments +€22,000
new in 2024: €22,000
- Reserves +€17,750
up €17,750 (+5.2%), from €341,610 to €359,360
- Other debts +€15,970
up €15,970 (+190.2%), from €8,397 to €24,367
- Debts after one year -€15,361
down €15,361 (-11.3%), from €136,523 to €121,163
- Gross operating margin +€22,057
up €22,057 (+23.7%), from €93,236 to €115,293
- Taxes +€4,979
up €4,979 (+27.3%), from €18,235 to €23,215
- Depreciation +€3,250
up €3,250 (+12.6%), from €25,836 to €29,086
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €528,151 | €552,186 | +€24,035 | +4.6% |
| Fixed assets | 21/28 | €482,003 | €456,392 | -€25,611 | -5.3% |
| Tangible fixed assets | 22/27 | €482,003 | €456,392 | -€25,611 | -5.3% |
| Land and buildings | 22 | €423,609 | €412,582 | -€11,026 | -2.6% |
| Furniture and vehicles | 24 | €58,394 | €43,809 | -€14,585 | -25.0% |
| Current assets | 29/58 | €46,149 | €95,794 | +€49,646 | +107.6% |
| Amounts receivable within one year | 40/41 | €30,162 | €32,955 | +€2,793 | +9.3% |
| Trade receivables | 40 | €16,772 | €20,321 | +€3,549 | +21.2% |
| Other amounts receivable | 41 | €13,391 | €12,635 | -€756 | -5.6% |
| Current investments | 50/53 | - | €22,000 | +€22,000 | |
| Cash at bank and in hand | 54/58 | €14,374 | €38,709 | +€24,335 | +169.3% |
| Deferred charges and accrued income | 490/1 | €1,612 | €2,130 | +€518 | +32.1% |
| Total equity and liabilities | 10/49 | €528,151 | €552,186 | +€24,035 | +4.6% |
| Equity | 10/15 | €352,609 | €370,407 | +€17,798 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €341,610 | €359,360 | +€17,750 | +5.2% |
| Distributable reserves | 133 | €341,610 | €359,360 | +€17,750 | +5.2% |
| Profit (loss) carried forward | 14 | €4,799 | €4,847 | +€48 | +1.0% |
| Amounts payable | 17/49 | €175,543 | €181,780 | +€6,237 | +3.6% |
| Amounts payable after more than one year | 17 | €136,523 | €121,163 | -€15,361 | -11.3% |
| Financial debts | 170/4 | €136,523 | €121,163 | -€15,361 | -11.3% |
| Amounts payable within one year | 42/48 | €38,019 | €59,417 | +€21,398 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €15,051 | €15,361 | +€310 | +2.1% |
| Trade debts | 44 | €490 | €469 | -€21 | -4.4% |
| Suppliers | 440/4 | €490 | €469 | -€21 | -4.4% |
| Taxes, remuneration and social security | 45 | €14,081 | €19,221 | +€5,139 | +36.5% |
| Taxes | 450/3 | €14,081 | €19,221 | +€5,139 | +36.5% |
| Other amounts payable | 47/48 | €8,397 | €24,367 | +€15,970 | +190.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,200 | +€200 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,836 | €29,086 | +€3,250 | +12.6% |
| Other operating charges | 640/8 | €1,520 | €1,420 | -€100 | -6.6% |
| Gross operating margin | 9900 | €93,236 | €115,293 | +€22,057 | +23.7% |
| Operating profit (loss) | 9901 | €65,880 | €84,787 | +€18,907 | +28.7% |
| Financial income | 75/76B | €105 | €79 | -€26 | -24.5% |
| Recurring financial income | 75 | €105 | €79 | -€26 | -24.5% |
| Financial charges | 65/66B | €3,163 | €2,854 | -€309 | -9.8% |
| Recurring financial charges | 65 | €3,163 | €2,854 | -€309 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €62,822 | €82,012 | +€19,190 | +30.5% |
| Income taxes | 67/77 | €18,235 | €23,215 | +€4,979 | +27.3% |
| Profit (loss) for the period | 9904 | €44,587 | €58,798 | +€14,211 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,587 | €58,798 | +€14,211 | +31.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.