Broeckaert W.: 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.
Broeckaert W.
Largest movements
- Cash -€53,680
down €53,680 (-93.0%), from €57,737 to €4,057
mainly Contributions, distributions and other (-€78,910) and Other debts (-€76,084)
- Receivables within one year -€20,853
down €20,853 (-56.4%), from €36,996 to €16,143
- Other debts -€76,084
down €76,084 (-95.0%), from €80,108 to €4,024
- Tax, wage and social debts +€1,295
up €1,295 (+10.5%), from €12,285 to €13,580
- Gross operating margin -€2,330
down €2,330 (-2.2%), from €105,380 to €103,050
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 | €95,809 | €20,917 | -€74,892 | -78.2% |
| Fixed assets | 21/28 | €1,076 | €717 | -€359 | -33.4% |
| Tangible fixed assets | 22/27 | €1,076 | €717 | -€359 | -33.4% |
| Plant, machinery and equipment | 23 | €1,076 | €717 | -€359 | -33.4% |
| Current assets | 29/58 | €94,733 | €20,200 | -€74,533 | -78.7% |
| Amounts receivable within one year | 40/41 | €36,996 | €16,143 | -€20,853 | -56.4% |
| Trade receivables | 40 | €36,996 | €16,143 | -€20,853 | -56.4% |
| Cash at bank and in hand | 54/58 | €57,737 | €4,057 | -€53,680 | -93.0% |
| Total equity and liabilities | 10/49 | €95,809 | €20,917 | -€74,892 | -78.2% |
| Equity | 10/15 | €2,016 | €2,016 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16 | €16 | = | 0.0% |
| Distributable reserves | 133 | €16 | €16 | = | 0.0% |
| Amounts payable | 17/49 | €93,793 | €18,901 | -€74,892 | -79.8% |
| Amounts payable within one year | 42/48 | €93,793 | €18,901 | -€74,892 | -79.8% |
| Trade debts | 44 | €1,400 | €1,297 | -€103 | -7.4% |
| Suppliers | 440/4 | €1,400 | €1,297 | -€103 | -7.4% |
| Taxes, remuneration and social security | 45 | €12,285 | €13,580 | +€1,295 | +10.5% |
| Taxes | 450/3 | €12,285 | €13,580 | +€1,295 | +10.5% |
| Other amounts payable | 47/48 | €80,108 | €4,024 | -€76,084 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €359 | = | 0.0% |
| Other operating charges | 640/8 | €1,342 | €1,300 | -€42 | -3.1% |
| Gross operating margin | 9900 | €105,380 | €103,050 | -€2,330 | -2.2% |
| Operating profit (loss) | 9901 | €103,679 | €101,391 | -€2,288 | -2.2% |
| Financial charges | 65/66B | €1,535 | €1,502 | -€33 | -2.1% |
| Recurring financial charges | 65 | €1,535 | €1,502 | -€33 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €102,144 | €99,889 | -€2,255 | -2.2% |
| Income taxes | 67/77 | €20,742 | €20,979 | +€237 | +1.1% |
| Profit (loss) for the period | 9904 | €81,402 | €78,910 | -€2,492 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,402 | €78,910 | -€2,492 | -3.1% |
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 20 October 2026 via checked.be.