BROD'IN: 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.
BROD'IN
Largest movements
- Stocks and contracts +€47,572
up €47,572 (+38.8%), from €122,606 to €170,178
- Cash -€38,205
down €38,205 (-76.1%), from €50,174 to €11,969
mainly Stocks and contracts (-€47,572) and Receivables within one year (-€28,293)
- Receivables within one year +€28,293
up €28,293 (+29.1%), from €97,183 to €125,476
of which Trade receivables: +€27,144
- Intangible fixed assets -€9,916
down €9,916 (-27.0%), from €36,714 to €26,798
- Tangible fixed assets -€9,707
down €9,707 (-7.6%), from €127,190 to €117,483
of which Other tangible fixed assets: -€6,181
- Trade debts +€37,275
up €37,275 (+37.6%), from €99,089 to €136,364
- Debts after one year -€26,473
down €26,473 (-19.5%), from €135,730 to €109,257
- Current portion of long-term debt +€23,836
up €23,836 (+46.6%), from €51,201 to €75,037
- Tax, wage and social debts -€16,236
down €16,236 (-29.6%), from €54,929 to €38,693
of which Taxes: -€14,658
- Gross operating margin -€53,315
down €53,315 (-18.0%), from €295,498 to €242,183
- Staff costs -€46,727
down €46,727 (-21.0%), from €222,679 to €175,952
- Depreciation +€3,137
up €3,137 (+7.1%), from €44,247 to €47,384
- Other operating charges +€2,964
up €2,964 (+127%), from €2,343 to €5,307
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 | €439,243 | €458,574 | +€19,331 | +4.4% |
| Fixed assets | 21/28 | €168,653 | €149,030 | -€19,623 | -11.6% |
| Intangible fixed assets | 21 | €36,714 | €26,798 | -€9,916 | -27.0% |
| Tangible fixed assets | 22/27 | €127,190 | €117,483 | -€9,707 | -7.6% |
| Plant, machinery and equipment | 23 | €43,645 | €38,493 | -€5,152 | -11.8% |
| Furniture and vehicles | 24 | €1,033 | €2,659 | +€1,626 | +157% |
| Other tangible fixed assets | 26 | €82,512 | €76,331 | -€6,181 | -7.5% |
| Financial fixed assets | 28 | €4,749 | €4,749 | -€0 | 0.0% |
| Current assets | 29/58 | €270,590 | €309,544 | +€38,954 | +14.4% |
| Stocks and contracts in progress | 3 | €122,606 | €170,178 | +€47,572 | +38.8% |
| Stocks | 30/36 | €122,606 | €170,178 | +€47,572 | +38.8% |
| Amounts receivable within one year | 40/41 | €97,183 | €125,476 | +€28,293 | +29.1% |
| Trade receivables | 40 | €97,105 | €124,249 | +€27,144 | +28.0% |
| Other amounts receivable | 41 | €78 | €1,226 | +€1,148 | +1,472% |
| Cash at bank and in hand | 54/58 | €50,174 | €11,969 | -€38,205 | -76.1% |
| Deferred charges and accrued income | 490/1 | €627 | €1,922 | +€1,295 | +207% |
| Total equity and liabilities | 10/49 | €439,243 | €458,574 | +€19,331 | +4.4% |
| Equity | 10/15 | €97,492 | €95,397 | -€2,095 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €537 | €537 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €537 | €537 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €537 | €537 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €78,355 | €76,260 | -€2,095 | -2.7% |
| Amounts payable | 17/49 | €341,751 | €363,178 | +€21,427 | +6.3% |
| Amounts payable after more than one year | 17 | €135,730 | €109,257 | -€26,473 | -19.5% |
| Financial debts | 170/4 | €135,730 | €109,257 | -€26,473 | -19.5% |
| Amounts payable within one year | 42/48 | €206,021 | €253,920 | +€47,899 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €51,201 | €75,037 | +€23,836 | +46.6% |
| Financial debts | 43 | €267 | - | -€267 | |
| Credit institutions | 430/8 | €267 | - | -€267 | |
| Trade debts | 44 | €99,089 | €136,364 | +€37,275 | +37.6% |
| Suppliers | 440/4 | €99,089 | €136,364 | +€37,275 | +37.6% |
| Taxes, remuneration and social security | 45 | €54,929 | €38,693 | -€16,236 | -29.6% |
| Taxes | 450/3 | €27,418 | €12,760 | -€14,658 | -53.5% |
| Remuneration and social security | 454/9 | €27,511 | €25,933 | -€1,578 | -5.7% |
| Other amounts payable | 47/48 | €535 | €3,827 | +€3,292 | +615% |
| Remuneration, social security and pensions | 62 | €222,679 | €175,952 | -€46,727 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,247 | €47,384 | +€3,137 | +7.1% |
| Other operating charges | 640/8 | €2,343 | €5,307 | +€2,964 | +127% |
| Non-recurring operating charges | 66A | - | €3,210 | +€3,210 | |
| Gross operating margin | 9900 | €295,498 | €242,183 | -€53,315 | -18.0% |
| Operating profit (loss) | 9901 | €26,229 | €10,330 | -€15,899 | -60.6% |
| Financial income | 75/76B | €194 | €24 | -€170 | -87.7% |
| Recurring financial income | 75 | €194 | €24 | -€170 | -87.7% |
| Financial charges | 65/66B | €14,536 | €11,587 | -€2,949 | -20.3% |
| Recurring financial charges | 65 | €14,536 | €11,587 | -€2,949 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €11,887 | -€1,232 | -€13,119 | |
| Income taxes | 67/77 | €1,358 | €863 | -€495 | -36.5% |
| Profit (loss) for the period | 9904 | €10,529 | -€2,095 | -€12,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,529 | -€2,095 | -€12,624 |
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 17 October 2026 via checked.be.