BROECKX MARK: 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.
BROECKX MARK
Largest movements
- Cash +€14,952
up €14,952 (+144.0%), from €10,387 to €25,339
mainly Net result for the year (+€12,161) and Depreciation (+€5,963)
- Tangible fixed assets -€5,963
down €5,963 (-4.2%), from €140,910 to €134,946
- Receivables within one year +€5,776
up €5,776 (+10.2%), from €56,511 to €62,288
- Reserves +€89,134
up €89,134 (+94.5%), from €94,346 to €183,480
- Profit (loss) carried forward -€76,973
no longer reported in 2025 (was €76,973)
- Tax, wage and social debts +€2,747
up €2,747 (+35.9%), from €7,654 to €10,401
- Gross operating margin +€2,607
up €2,607 (+10.3%), from €25,428 to €28,035
- Taxes +€1,770
up €1,770 (+41.0%), from €4,315 to €6,086
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 | €207,808 | €222,573 | +€14,765 | +7.1% |
| Fixed assets | 21/28 | €140,910 | €134,946 | -€5,963 | -4.2% |
| Tangible fixed assets | 22/27 | €140,910 | €134,946 | -€5,963 | -4.2% |
| Land and buildings | 22 | €140,910 | €134,946 | -€5,963 | -4.2% |
| Current assets | 29/58 | €66,898 | €87,627 | +€20,729 | +31.0% |
| Amounts receivable within one year | 40/41 | €56,511 | €62,288 | +€5,776 | +10.2% |
| Other amounts receivable | 41 | €56,511 | €62,288 | +€5,776 | +10.2% |
| Cash at bank and in hand | 54/58 | €10,387 | €25,339 | +€14,952 | +144.0% |
| Total equity and liabilities | 10/49 | €207,808 | €222,573 | +€14,765 | +7.1% |
| Equity | 10/15 | €196,319 | €208,480 | +€12,161 | +6.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €94,346 | €183,480 | +€89,134 | +94.5% |
| Distributable reserves | 133 | €94,346 | €183,480 | +€89,134 | +94.5% |
| Profit (loss) carried forward | 14 | €76,973 | - | -€76,973 | |
| Amounts payable | 17/49 | €11,489 | €14,093 | +€2,604 | +22.7% |
| Amounts payable within one year | 42/48 | €9,572 | €11,527 | +€1,954 | +20.4% |
| Trade debts | 44 | €1,919 | €1,126 | -€793 | -41.3% |
| Suppliers | 440/4 | €1,919 | €1,126 | -€793 | -41.3% |
| Taxes, remuneration and social security | 45 | €7,654 | €10,401 | +€2,747 | +35.9% |
| Taxes | 450/3 | €7,654 | €10,401 | +€2,747 | +35.9% |
| Accrued charges and deferred income | 492/3 | €1,917 | €2,567 | +€650 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,883 | €5,963 | +€80 | +1.4% |
| Other operating charges | 640/8 | €3,663 | €3,775 | +€112 | +3.1% |
| Gross operating margin | 9900 | €25,428 | €28,035 | +€2,607 | +10.3% |
| Operating profit (loss) | 9901 | €15,882 | €18,297 | +€2,414 | +15.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €50 | +€4 | +7.8% |
| Recurring financial charges | 65 | €47 | €50 | +€4 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €15,835 | €18,247 | +€2,411 | +15.2% |
| Income taxes | 67/77 | €4,315 | €6,086 | +€1,770 | +41.0% |
| Profit (loss) for the period | 9904 | €11,520 | €12,161 | +€641 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,520 | €12,161 | +€641 | +5.6% |
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 3 October 2026 via checked.be.