BRODENT: 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.
BRODENT
Largest movements
- Receivables within one year +€23,640
up €23,640 (+4.0%), from €593,391 to €617,031
of which Other amounts receivable: +€20,735
- Profit (loss) carried forward +€90,072
up €90,072 (+45.5%), from €198,036 to €288,108
- Reserves -€73,000
down €73,000 (-24.5%), from €297,860 to €224,860
- Turnover -€40,654
down €40,654 (-23.2%), from €174,970 to €134,316
- Gross operating margin -€26,179
down €26,179 (-23.5%), from €111,290 to €85,111
- Write-downs -€25,400
down €25,400, from €10,248 to -€15,152
- Purchases and services -€6,876
down €6,876 (-9.6%), from €71,339 to €64,463
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 | €594,817 | €617,108 | +€22,291 | +3.7% |
| Current assets | 29/58 | €594,817 | €617,108 | +€22,291 | +3.7% |
| Amounts receivable within one year | 40/41 | €593,391 | €617,031 | +€23,640 | +4.0% |
| Trade receivables | 40 | - | €2,905 | +€2,905 | |
| Other amounts receivable | 41 | €593,391 | €614,126 | +€20,735 | +3.5% |
| Cash at bank and in hand | 54/58 | €35 | €44 | +€9 | +25.7% |
| Deferred charges and accrued income | 490/1 | €1,391 | €33 | -€1,358 | -97.6% |
| Total equity and liabilities | 10/49 | €594,817 | €617,108 | +€22,291 | +3.7% |
| Equity | 10/15 | €514,496 | €531,568 | +€17,072 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €297,860 | €224,860 | -€73,000 | -24.5% |
| Distributable reserves | 133 | €297,860 | €224,860 | -€73,000 | -24.5% |
| Profit (loss) carried forward | 14 | €198,036 | €288,108 | +€90,072 | +45.5% |
| Amounts payable | 17/49 | €80,321 | €85,540 | +€5,219 | +6.5% |
| Amounts payable within one year | 42/48 | €79,740 | €85,027 | +€5,287 | +6.6% |
| Financial debts | 43 | €3,439 | €4,491 | +€1,052 | +30.6% |
| Credit institutions | 430/8 | €3,439 | €4,491 | +€1,052 | +30.6% |
| Trade debts | 44 | €1,402 | €4,076 | +€2,674 | +190.7% |
| Suppliers | 440/4 | €1,402 | €4,076 | +€2,674 | +190.7% |
| Taxes, remuneration and social security | 45 | €74,899 | €76,460 | +€1,561 | +2.1% |
| Taxes | 450/3 | €74,899 | €76,460 | +€1,561 | +2.1% |
| Accrued charges and deferred income | 492/3 | €581 | €513 | -€68 | -11.7% |
| Turnover | 70 | €174,970 | €134,316 | -€40,654 | -23.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,339 | €64,463 | -€6,876 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,248 | -€15,152 | -€25,400 | |
| Other operating charges | 640/8 | €987 | €860 | -€127 | -12.9% |
| Non-recurring operating charges | 66A | - | €377 | +€377 | |
| Gross operating margin | 9900 | €111,290 | €85,111 | -€26,179 | -23.5% |
| Operating profit (loss) | 9901 | €100,055 | €99,026 | -€1,029 | -1.0% |
| Financial income | 75/76B | €33,236 | €32,718 | -€518 | -1.6% |
| Recurring financial income | 75 | €33,236 | €32,718 | -€518 | -1.6% |
| Financial charges | 65/66B | €3,922 | €2,917 | -€1,005 | -25.6% |
| Recurring financial charges | 65 | €3,922 | €2,917 | -€1,005 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €129,369 | €128,827 | -€542 | -0.4% |
| Income taxes | 67/77 | €37,419 | €38,755 | +€1,336 | +3.6% |
| Profit (loss) for the period | 9904 | €91,950 | €90,072 | -€1,878 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,950 | €90,072 | -€1,878 | -2.0% |
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 29 September 2026 via checked.be.