BROECKMAN: 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.
BROECKMAN
Largest movements
- Tangible fixed assets +€30,889
up €30,889 (+115%), from €26,903 to €57,792
of which Furniture and vehicles: +€39,205
- Stocks and contracts +€10,655
up €10,655 (+78.9%), from €13,501 to €24,156
- Deferred charges and accrued income +€6,475
up €6,475 (+1,593%), from €406 to €6,881
- Debts after one year +€22,006
up €22,006 (+18.4%), from €119,912 to €141,918
- Trade debts +€16,994
up €16,994 (+1,226%), from €1,386 to €18,381
- Current portion of long-term debt +€9,810
up €9,810 (+38.2%), from €25,670 to €35,480
- Gross operating margin -€20,740
down €20,740 (-49.8%), from €41,626 to €20,885
- Depreciation +€6,595
up €6,595 (+87.7%), from €7,517 to €14,111
- Financial charges +€1,588
up €1,588 (+55.2%), from €2,877 to €4,465
- Other operating charges +€1,331
up €1,331 (+195%), from €683 to €2,014
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 | €56,231 | €105,271 | +€49,040 | +87.2% |
| Fixed assets | 21/28 | €31,608 | €62,292 | +€30,684 | +97.1% |
| Tangible fixed assets | 22/27 | €26,903 | €57,792 | +€30,889 | +115% |
| Plant, machinery and equipment | 23 | €20,260 | €13,579 | -€6,682 | -33.0% |
| Furniture and vehicles | 24 | - | €39,205 | +€39,205 | |
| Other tangible fixed assets | 26 | €6,643 | €5,008 | -€1,635 | -24.6% |
| Financial fixed assets | 28 | €4,705 | €4,500 | -€205 | -4.4% |
| Current assets | 29/58 | €24,623 | €42,979 | +€18,356 | +74.6% |
| Stocks and contracts in progress | 3 | €13,501 | €24,156 | +€10,655 | +78.9% |
| Stocks | 30/36 | €13,501 | €24,156 | +€10,655 | +78.9% |
| Amounts receivable within one year | 40/41 | €96 | €1,097 | +€1,001 | +1,046% |
| Other amounts receivable | 41 | €96 | €1,097 | +€1,001 | +1,046% |
| Cash at bank and in hand | 54/58 | €10,620 | €10,845 | +€225 | +2.1% |
| Deferred charges and accrued income | 490/1 | €406 | €6,881 | +€6,475 | +1,593% |
| Total equity and liabilities | 10/49 | €56,231 | €105,271 | +€49,040 | +87.2% |
| Equity | 10/15 | -€95,523 | -€95,314 | +€209 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,546 | €7,546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €5,686 | €7,546 | +€1,860 | +32.7% |
| Profit (loss) carried forward | 14 | -€121,669 | -€121,460 | +€209 | +0.2% |
| Amounts payable | 17/49 | €151,754 | €200,585 | +€48,832 | +32.2% |
| Amounts payable after more than one year | 17 | €119,912 | €141,918 | +€22,006 | +18.4% |
| Financial debts | 170/4 | €119,912 | €141,918 | +€22,006 | +18.4% |
| Amounts payable within one year | 42/48 | €31,842 | €58,668 | +€26,826 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | €25,670 | €35,480 | +€9,810 | +38.2% |
| Trade debts | 44 | €1,386 | €18,381 | +€16,994 | +1,226% |
| Suppliers | 440/4 | €1,386 | €18,381 | +€16,994 | +1,226% |
| Taxes, remuneration and social security | 45 | €4,786 | €4,807 | +€21 | +0.4% |
| Taxes | 450/3 | €4,786 | €4,807 | +€21 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €14,111 | +€6,595 | +87.7% |
| Other operating charges | 640/8 | €683 | €2,014 | +€1,331 | +195% |
| Gross operating margin | 9900 | €41,626 | €20,885 | -€20,740 | -49.8% |
| Operating profit (loss) | 9901 | €33,426 | €4,760 | -€28,666 | -85.8% |
| Financial income | 75/76B | €86 | €29 | -€56 | -65.7% |
| Recurring financial income | 75 | €86 | €29 | -€56 | -65.7% |
| Financial charges | 65/66B | €2,877 | €4,465 | +€1,588 | +55.2% |
| Recurring financial charges | 65 | €2,877 | €4,465 | +€1,588 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €30,635 | €325 | -€30,310 | -98.9% |
| Income taxes | 67/77 | €111 | €116 | +€6 | +5.0% |
| Profit (loss) for the period | 9904 | €30,524 | €209 | -€30,316 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,524 | €209 | -€30,316 | -99.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.