BROECKX JO: 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.
BROECKX JO
Largest movements
- Cash +€51,031
up €51,031 (+45.0%), from €113,421 to €164,452
mainly Other debts (+€150,799) and Net result for the year (+€69,981)
- Tangible fixed assets +€6,870
up €6,870 (+45.5%), from €15,083 to €21,954
of which Furniture and vehicles: +€8,111
- Other debts +€150,799
up €150,799 (+14,588%), from €1,034 to €151,833
- Reserves -€81,852
down €81,852 (-48.0%), from €170,675 to €88,823
- Tax, wage and social debts -€3,782
down €3,782 (-79.0%), from €4,787 to €1,005
- Gross operating margin +€11,052
up €11,052 (+13.5%), from €81,735 to €92,787
- Taxes +€1,700
up €1,700 (+10.1%), from €16,909 to €18,609
- Depreciation +€1,675
up €1,675 (+55.6%), from €3,015 to €4,691
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 | €184,371 | €245,699 | +€61,329 | +33.3% |
| Fixed assets | 21/28 | €15,083 | €21,954 | +€6,870 | +45.5% |
| Tangible fixed assets | 22/27 | €15,083 | €21,954 | +€6,870 | +45.5% |
| Land and buildings | 22 | €4,328 | €3,841 | -€487 | -11.2% |
| Plant, machinery and equipment | 23 | €4,024 | €3,538 | -€486 | -12.1% |
| Furniture and vehicles | 24 | €4,162 | €12,273 | +€8,111 | +195% |
| Other tangible fixed assets | 26 | €2,569 | €2,301 | -€268 | -10.4% |
| Current assets | 29/58 | €169,287 | €223,746 | +€54,459 | +32.2% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,029 | €13,552 | +€1,522 | +12.7% |
| Trade receivables | 40 | €12,029 | €11,845 | -€184 | -1.5% |
| Other amounts receivable | 41 | - | €1,707 | +€1,707 | |
| Cash at bank and in hand | 54/58 | €113,421 | €164,452 | +€51,031 | +45.0% |
| Deferred charges and accrued income | 490/1 | €3,837 | €5,743 | +€1,905 | +49.6% |
| Total equity and liabilities | 10/49 | €184,371 | €245,699 | +€61,329 | +33.3% |
| Equity | 10/15 | €174,675 | €92,823 | -€81,852 | -46.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €170,675 | €88,823 | -€81,852 | -48.0% |
| Distributable reserves | 133 | €170,675 | €88,823 | -€81,852 | -48.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,696 | €152,877 | +€143,181 | +1,477% |
| Amounts payable within one year | 42/48 | €9,696 | €152,877 | +€143,181 | +1,477% |
| Financial debts | 43 | €1,500 | €0 | -€1,500 | -100% |
| Credit institutions | 430/8 | €1,500 | €0 | -€1,500 | -100% |
| Trade debts | 44 | €2,375 | €39 | -€2,336 | -98.3% |
| Suppliers | 440/4 | €2,375 | €39 | -€2,336 | -98.3% |
| Taxes, remuneration and social security | 45 | €4,787 | €1,005 | -€3,782 | -79.0% |
| Taxes | 450/3 | €4,787 | €1,005 | -€3,782 | -79.0% |
| Other amounts payable | 47/48 | €1,034 | €151,833 | +€150,799 | +14,588% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €4,691 | +€1,675 | +55.6% |
| Other operating charges | 640/8 | €761 | €228 | -€533 | -70.1% |
| Non-recurring operating charges | 66A | - | €503 | +€503 | |
| Gross operating margin | 9900 | €81,735 | €92,787 | +€11,052 | +13.5% |
| Operating profit (loss) | 9901 | €77,959 | €87,366 | +€9,407 | +12.1% |
| Financial income | 75/76B | €2,326 | €2,275 | -€51 | -2.2% |
| Recurring financial income | 75 | €2,326 | €2,275 | -€51 | -2.2% |
| Financial charges | 65/66B | €1,411 | €1,051 | -€360 | -25.5% |
| Recurring financial charges | 65 | €1,411 | €1,051 | -€360 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €78,874 | €88,590 | +€9,716 | +12.3% |
| Income taxes | 67/77 | €16,909 | €18,609 | +€1,700 | +10.1% |
| Profit (loss) for the period | 9904 | €61,965 | €69,981 | +€8,016 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,965 | €69,981 | +€8,016 | +12.9% |
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 16 October 2026 via checked.be.