Brocorth: 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.
Brocorth
Largest movements
- Cash +€5,548
up €5,548 (+558.6%), from €993 to €6,541
mainly Net result for the year (+€7,893) and Other debts (+€2,952)
- Tangible fixed assets +€5,536
new in 2025: €5,536
- Deferred charges and accrued income -€1,403
down €1,403 (-100.0%), from €1,403 to €0
- Profit (loss) carried forward +€7,893
up €7,893 (+68.8%), from -€11,465 to -€3,572
- Other debts +€2,952
up €2,952 (+38.4%), from €7,688 to €10,640
- Trade debts -€697
down €697 (-100.0%), from €697 to €0
- Accrued charges and deferred income -€387
down €387 (-100.0%), from €387 to €0
- Gross operating margin +€20,872
up €20,872, from -€11,601 to €9,271
- Depreciation +€655
new in 2025: €655
- Other operating charges -€218
down €218 (-30.2%), from €724 to €505
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 | €2,447 | €12,127 | +€9,680 | +395.7% |
| Fixed assets | 21/28 | €50 | €5,586 | +€5,536 | +11071.5% |
| Tangible fixed assets | 22/27 | - | €5,536 | +€5,536 | |
| Plant, machinery and equipment | 23 | - | €5,536 | +€5,536 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,397 | €6,541 | +€4,145 | +172.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €993 | €6,541 | +€5,548 | +558.6% |
| Deferred charges and accrued income | 490/1 | €1,403 | €0 | -€1,403 | -100.0% |
| Total equity and liabilities | 10/49 | €2,447 | €12,127 | +€9,680 | +395.7% |
| Equity | 10/15 | -€6,465 | €1,428 | +€7,893 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,465 | -€3,572 | +€7,893 | +68.8% |
| Amounts payable | 17/49 | €8,912 | €10,699 | +€1,787 | +20.0% |
| Amounts payable within one year | 42/48 | €8,525 | €10,699 | +€2,174 | +25.5% |
| Trade debts | 44 | €697 | €0 | -€697 | -100.0% |
| Suppliers | 440/4 | €697 | €0 | -€697 | -100.0% |
| Taxes, remuneration and social security | 45 | €140 | €59 | -€81 | -57.9% |
| Taxes | 450/3 | €140 | €59 | -€81 | -57.9% |
| Other amounts payable | 47/48 | €7,688 | €10,640 | +€2,952 | +38.4% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €655 | +€655 | |
| Other operating charges | 640/8 | €724 | €505 | -€218 | -30.2% |
| Gross operating margin | 9900 | -€11,601 | €9,271 | +€20,872 | |
| Operating profit (loss) | 9901 | -€12,325 | €8,111 | +€20,436 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €159 | €159 | -€0 | -0.3% |
| Recurring financial charges | 65 | €159 | €159 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,484 | €7,952 | +€20,436 | |
| Income taxes | 67/77 | €140 | €59 | -€81 | -57.9% |
| Profit (loss) for the period | 9904 | -€12,624 | €7,893 | +€20,517 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,624 | €7,893 | +€20,517 |
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 5 October 2026 via checked.be.