BROD: 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.
BROD
Largest movements
- Cash +€92,676
up €92,676 (+696.8%), from €13,301 to €105,977
mainly Net result for the year (+€56,309) and Tax, wage and social debts (+€50,480)
- Receivables within one year +€49,850
up €49,850 (+73.8%), from €67,502 to €117,352
of which Trade receivables: +€32,659
- Tangible fixed assets +€13,739
up €13,739 (+157.6%), from €8,716 to €22,455
of which Furniture and vehicles: +€12,817
- Intangible fixed assets -€13,000
no longer reported in 2025 (was €13,000)
- Reserves +€56,000
up €56,000 (+560.0%), from €10,000 to €66,000
- Tax, wage and social debts +€50,480
up €50,480 (+216.2%), from €23,345 to €73,825
of which Taxes: +€34,078
- Trade debts +€31,020
up €31,020 (+100.2%), from €30,954 to €61,974
- Accrued charges and deferred income +€5,456
new in 2025: €5,456
- Gross operating margin +€176,451
up €176,451 (+116.8%), from €151,129 to €327,580
- Staff costs +€138,157
up €138,157 (+325.7%), from €42,419 to €180,576
- Taxes +€19,193
up €19,193 (+163.2%), from €11,759 to €30,952
- Other operating charges -€9,548
down €9,548 (-25.6%), from €37,261 to €27,713
- Financial charges +€9,139
up €9,139 (+200.8%), from €4,551 to €13,690
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 | €120,018 | €263,283 | +€143,265 | +119.4% |
| Fixed assets | 21/28 | €38,215 | €38,954 | +€739 | +1.9% |
| Intangible fixed assets | 21 | €13,000 | - | -€13,000 | |
| Tangible fixed assets | 22/27 | €8,716 | €22,455 | +€13,739 | +157.6% |
| Plant, machinery and equipment | 23 | €2,975 | €3,897 | +€922 | +31.0% |
| Furniture and vehicles | 24 | €5,741 | €18,558 | +€12,817 | +223.3% |
| Financial fixed assets | 28 | €16,499 | €16,499 | = | 0.0% |
| Current assets | 29/58 | €81,803 | €224,329 | +€142,526 | +174.2% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,502 | €117,352 | +€49,850 | +73.8% |
| Trade receivables | 40 | €10,810 | €43,469 | +€32,659 | +302.1% |
| Other amounts receivable | 41 | €56,692 | €73,883 | +€17,191 | +30.3% |
| Cash at bank and in hand | 54/58 | €13,301 | €105,977 | +€92,676 | +696.8% |
| Total equity and liabilities | 10/49 | €120,018 | €263,283 | +€143,265 | +119.4% |
| Equity | 10/15 | €63,719 | €120,028 | +€56,309 | +88.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €66,000 | +€56,000 | +560.0% |
| Distributable reserves | 133 | €10,000 | €66,000 | +€56,000 | +560.0% |
| Profit (loss) carried forward | 14 | €35,119 | €35,428 | +€309 | +0.9% |
| Amounts payable | 17/49 | €56,299 | €143,255 | +€86,956 | +154.5% |
| Amounts payable within one year | 42/48 | €56,299 | €137,799 | +€81,500 | +144.8% |
| Trade debts | 44 | €30,954 | €61,974 | +€31,020 | +100.2% |
| Suppliers | 440/4 | €30,954 | €61,974 | +€31,020 | +100.2% |
| Taxes, remuneration and social security | 45 | €23,345 | €73,825 | +€50,480 | +216.2% |
| Taxes | 450/3 | €16,780 | €50,858 | +€34,078 | +203.1% |
| Remuneration and social security | 454/9 | €6,565 | €22,967 | +€16,402 | +249.8% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5,456 | +€5,456 | |
| Remuneration, social security and pensions | 62 | €42,419 | €180,576 | +€138,157 | +325.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,138 | €18,434 | -€3,704 | -16.7% |
| Other operating charges | 640/8 | €37,261 | €27,713 | -€9,548 | -25.6% |
| Gross operating margin | 9900 | €151,129 | €327,580 | +€176,451 | +116.8% |
| Operating profit (loss) | 9901 | €49,311 | €100,857 | +€51,546 | +104.5% |
| Financial income | 75/76B | €40 | €94 | +€54 | +135.0% |
| Recurring financial income | 75 | €40 | €94 | +€54 | +135.0% |
| Financial charges | 65/66B | €4,551 | €13,690 | +€9,139 | +200.8% |
| Recurring financial charges | 65 | €4,551 | €13,690 | +€9,139 | +200.8% |
| Profit (loss) for the period before taxes | 9903 | €44,800 | €87,261 | +€42,461 | +94.8% |
| Income taxes | 67/77 | €11,759 | €30,952 | +€19,193 | +163.2% |
| Profit (loss) for the period | 9904 | €33,041 | €56,309 | +€23,268 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,041 | €56,309 | +€23,268 | +70.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.