BRODARTO: 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.
BRODARTO
Largest movements
- Tangible fixed assets +€15,341
up €15,341 (+34.8%), from €44,125 to €59,466
- Cash -€1,224
down €1,224 (-13.2%), from €9,276 to €8,053
mainly Net result for the year (-€29,688) and Investment in fixed assets (net) (-€28,029)
- Other debts +€42,079
up €42,079 (+74.0%), from €56,864 to €98,943
- Profit (loss) carried forward -€29,688
down €29,688 (-57.3%), from -€51,836 to -€81,523
- Trade debts +€1,174
up €1,174 (+98.3%), from €1,194 to €2,367
- Tax, wage and social debts +€984
up €984 (+154%), from €640 to €1,624
- Gross operating margin -€2,311
down €2,311 (-16.7%), from -€13,821 to -€16,132
- Depreciation +€2,281
up €2,281 (+21.9%), from €10,407 to €12,689
- Financial charges -€217
down €217 (-50.3%), from €431 to €214
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 | €57,574 | €72,123 | +€14,549 | +25.3% |
| Fixed assets | 21/28 | €44,125 | €59,466 | +€15,341 | +34.8% |
| Tangible fixed assets | 22/27 | €44,125 | €59,466 | +€15,341 | +34.8% |
| Plant, machinery and equipment | 23 | €44,125 | €59,466 | +€15,341 | +34.8% |
| Current assets | 29/58 | €13,449 | €12,657 | -€792 | -5.9% |
| Stocks and contracts in progress | 3 | €3,100 | €3,500 | +€400 | +12.9% |
| Stocks | 30/36 | €3,100 | €3,500 | +€400 | +12.9% |
| Amounts receivable within one year | 40/41 | €1,073 | €1,105 | +€32 | +3.0% |
| Trade receivables | 40 | €1,073 | €1,028 | -€45 | -4.2% |
| Other amounts receivable | 41 | - | €77 | +€77 | |
| Cash at bank and in hand | 54/58 | €9,276 | €8,053 | -€1,224 | -13.2% |
| Total equity and liabilities | 10/49 | €57,574 | €72,123 | +€14,549 | +25.3% |
| Equity | 10/15 | -€1,124 | -€30,811 | -€29,688 | -2,642% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,112 | €32,112 | = | 0.0% |
| Distributable reserves | 133 | €32,112 | €32,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,836 | -€81,523 | -€29,688 | -57.3% |
| Amounts payable | 17/49 | €58,697 | €102,934 | +€44,237 | +75.4% |
| Amounts payable within one year | 42/48 | €58,697 | €102,934 | +€44,237 | +75.4% |
| Trade debts | 44 | €1,194 | €2,367 | +€1,174 | +98.3% |
| Suppliers | 440/4 | €1,194 | €2,367 | +€1,174 | +98.3% |
| Taxes, remuneration and social security | 45 | €640 | €1,624 | +€984 | +154% |
| Taxes | 450/3 | €640 | €1,624 | +€984 | +154% |
| Other amounts payable | 47/48 | €56,864 | €98,943 | +€42,079 | +74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,407 | €12,689 | +€2,281 | +21.9% |
| Other operating charges | 640/8 | €505 | €655 | +€149 | +29.6% |
| Gross operating margin | 9900 | -€13,821 | -€16,132 | -€2,311 | -16.7% |
| Operating profit (loss) | 9901 | -€24,734 | -€29,475 | -€4,742 | -19.2% |
| Financial income | 75/76B | €61 | €2 | -€59 | -97.1% |
| Recurring financial income | 75 | €61 | €2 | -€59 | -97.1% |
| Financial charges | 65/66B | €431 | €214 | -€217 | -50.3% |
| Recurring financial charges | 65 | €431 | €214 | -€217 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,103 | -€29,688 | -€4,584 | -18.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€25,103 | -€29,688 | -€4,584 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,103 | -€29,688 | -€4,584 | -18.3% |
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.