BROEKAERT C: 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.
BROEKAERT C
Largest movements
- Receivables within one year +€14,272
up €14,272 (+48.2%), from €29,633 to €43,906
of which Other amounts receivable: +€11,672
- Cash +€7,764
up €7,764 (+14.8%), from €52,564 to €60,328
mainly Net result for the year (+€8,072) and Depreciation (+€7,462)
- Tangible fixed assets -€7,462
down €7,462 (-39.8%), from €18,760 to €11,298
of which Furniture and vehicles: -€4,835
- Reserves +€8,072
up €8,072 (+10.8%), from €74,448 to €82,520
- Trade debts +€7,243
up €7,243 (+59.9%), from €12,099 to €19,342
- Gross operating margin -€3,228
down €3,228 (-11.7%), from €27,610 to €24,382
- Taxes +€2,113
up €2,113 (+69.6%), from €3,035 to €5,148
- Depreciation -€1,531
down €1,531 (-17.0%), from €8,993 to €7,462
- Other operating charges -€731
down €731 (-14.4%), from €5,081 to €4,351
- Financial income +€544
up €544 (+142%), from €382 to €925
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 | €102,470 | €117,045 | +€14,574 | +14.2% |
| Fixed assets | 21/28 | €18,760 | €11,298 | -€7,462 | -39.8% |
| Tangible fixed assets | 22/27 | €18,760 | €11,298 | -€7,462 | -39.8% |
| Land and buildings | 22 | €11,690 | €9,758 | -€1,933 | -16.5% |
| Plant, machinery and equipment | 23 | €2,219 | €1,524 | -€695 | -31.3% |
| Furniture and vehicles | 24 | €4,851 | €16 | -€4,835 | -99.7% |
| Current assets | 29/58 | €83,710 | €105,746 | +€22,036 | +26.3% |
| Stocks and contracts in progress | 3 | €1,512 | €1,512 | = | 0.0% |
| Stocks | 30/36 | €1,512 | €1,512 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,633 | €43,906 | +€14,272 | +48.2% |
| Trade receivables | 40 | €18,514 | €21,114 | +€2,600 | +14.0% |
| Other amounts receivable | 41 | €11,119 | €22,792 | +€11,672 | +105% |
| Cash at bank and in hand | 54/58 | €52,564 | €60,328 | +€7,764 | +14.8% |
| Total equity and liabilities | 10/49 | €102,470 | €117,045 | +€14,574 | +14.2% |
| Equity | 10/15 | €80,648 | €88,720 | +€8,072 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,448 | €82,520 | +€8,072 | +10.8% |
| Distributable reserves | 133 | €74,448 | €82,520 | +€8,072 | +10.8% |
| Amounts payable | 17/49 | €21,822 | €28,325 | +€6,503 | +29.8% |
| Amounts payable within one year | 42/48 | €21,822 | €28,325 | +€6,503 | +29.8% |
| Trade debts | 44 | €12,099 | €19,342 | +€7,243 | +59.9% |
| Suppliers | 440/4 | €12,099 | €19,342 | +€7,243 | +59.9% |
| Taxes, remuneration and social security | 45 | €9,723 | €8,983 | -€740 | -7.6% |
| Taxes | 450/3 | €9,723 | €8,983 | -€740 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,993 | €7,462 | -€1,531 | -17.0% |
| Other operating charges | 640/8 | €5,081 | €4,351 | -€731 | -14.4% |
| Gross operating margin | 9900 | €27,610 | €24,382 | -€3,228 | -11.7% |
| Operating profit (loss) | 9901 | €13,535 | €12,569 | -€966 | -7.1% |
| Financial income | 75/76B | €382 | €925 | +€544 | +142% |
| Recurring financial income | 75 | €382 | €925 | +€544 | +142% |
| Financial charges | 65/66B | €325 | €275 | -€49 | -15.2% |
| Recurring financial charges | 65 | €325 | €275 | -€49 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €13,593 | €13,219 | -€373 | -2.7% |
| Income taxes | 67/77 | €3,035 | €5,148 | +€2,113 | +69.6% |
| Profit (loss) for the period | 9904 | €10,558 | €8,072 | -€2,486 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,558 | €8,072 | -€2,486 | -23.5% |
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 14 October 2026 via checked.be.