Broecks: 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.
Broecks
Largest movements
- Receivables within one year +€85,679
up €85,679 (+311.9%), from €27,474 to €113,153
of which Trade receivables: +€86,008
- Tangible fixed assets +€19,037
up €19,037 (+25.0%), from €76,035 to €95,072
of which Plant, machinery and equipment: +€27,198
- Cash +€4,774
up €4,774 (+16.3%), from €29,325 to €34,100
mainly Net result for the year (+€60,003) and Trade debts (+€56,698)
- Deferred charges and accrued income -€3,301
no longer reported in 2025 (was €3,301)
- Reserves +€60,003
up €60,003 (+192.5%), from €31,164 to €91,167
- Trade debts +€56,698
up €56,698 (+1349.3%), from €4,202 to €60,900
- Debts after one year -€17,074
down €17,074 (-28.3%), from €60,352 to €43,278
- Tax, wage and social debts +€10,572
up €10,572 (+147.0%), from €7,190 to €17,762
- Other debts -€8,074
down €8,074 (-79.7%), from €10,129 to €2,055
- Gross operating margin +€50,457
up €50,457 (+93.5%), from €53,957 to €104,413
- Taxes +€10,906
up €10,906 (+176.3%), from €6,188 to €17,094
- Depreciation +€9,838
up €9,838 (+75.4%), from €13,042 to €22,880
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 | €136,928 | €242,325 | +€105,397 | +77.0% |
| Formation expenses | 20 | €324 | - | -€324 | |
| Fixed assets | 21/28 | €76,504 | €95,072 | +€18,568 | +24.3% |
| Tangible fixed assets | 22/27 | €76,035 | €95,072 | +€19,037 | +25.0% |
| Plant, machinery and equipment | 23 | €14,302 | €41,500 | +€27,198 | +190.2% |
| Furniture and vehicles | 24 | €61,733 | €53,573 | -€8,161 | -13.2% |
| Financial fixed assets | 28 | €469 | - | -€469 | |
| Current assets | 29/58 | €60,100 | €147,253 | +€87,153 | +145.0% |
| Amounts receivable within one year | 40/41 | €27,474 | €113,153 | +€85,679 | +311.9% |
| Trade receivables | 40 | €24,413 | €110,421 | +€86,008 | +352.3% |
| Other amounts receivable | 41 | €3,061 | €2,732 | -€329 | -10.8% |
| Cash at bank and in hand | 54/58 | €29,325 | €34,100 | +€4,774 | +16.3% |
| Deferred charges and accrued income | 490/1 | €3,301 | - | -€3,301 | |
| Total equity and liabilities | 10/49 | €136,928 | €242,325 | +€105,397 | +77.0% |
| Equity | 10/15 | €37,164 | €97,167 | +€60,003 | +161.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €31,164 | €91,167 | +€60,003 | +192.5% |
| Distributable reserves | 133 | €31,164 | €91,167 | +€60,003 | +192.5% |
| Amounts payable | 17/49 | €99,764 | €145,158 | +€45,394 | +45.5% |
| Amounts payable after more than one year | 17 | €60,352 | €43,278 | -€17,074 | -28.3% |
| Financial debts | 170/4 | €60,352 | €43,278 | -€17,074 | -28.3% |
| Amounts payable within one year | 42/48 | €37,772 | €99,177 | +€61,405 | +162.6% |
| Current portion of amounts payable after more than one year | 42 | €16,251 | €18,459 | +€2,208 | +13.6% |
| Trade debts | 44 | €4,202 | €60,900 | +€56,698 | +1349.3% |
| Suppliers | 440/4 | €4,202 | €60,900 | +€56,698 | +1349.3% |
| Taxes, remuneration and social security | 45 | €7,190 | €17,762 | +€10,572 | +147.0% |
| Taxes | 450/3 | €7,190 | €17,762 | +€10,572 | +147.0% |
| Other amounts payable | 47/48 | €10,129 | €2,055 | -€8,074 | -79.7% |
| Accrued charges and deferred income | 492/3 | €1,640 | €2,703 | +€1,064 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,042 | €22,880 | +€9,838 | +75.4% |
| Other operating charges | 640/8 | €646 | €1,195 | +€549 | +85.1% |
| Gross operating margin | 9900 | €53,957 | €104,413 | +€50,457 | +93.5% |
| Operating profit (loss) | 9901 | €40,269 | €80,338 | +€40,069 | +99.5% |
| Financial income | 75/76B | €94 | €42 | -€52 | -55.2% |
| Recurring financial income | 75 | €94 | €42 | -€52 | -55.2% |
| Financial charges | 65/66B | €3,012 | €3,284 | +€272 | +9.0% |
| Recurring financial charges | 65 | €3,012 | €3,284 | +€272 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €37,352 | €77,097 | +€39,745 | +106.4% |
| Income taxes | 67/77 | €6,188 | €17,094 | +€10,906 | +176.3% |
| Profit (loss) for the period | 9904 | €31,164 | €60,003 | +€28,839 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,164 | €60,003 | +€28,839 | +92.5% |
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 1 October 2026 via checked.be.