BROEKHEIDEHOEVE: 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.
BROEKHEIDEHOEVE
Largest movements
- Tangible fixed assets +€70,363
up €70,363 (+9.9%), from €708,854 to €779,217
of which Land and buildings: +€75,853
- Cash -€40,596
down €40,596 (-53.9%), from €75,374 to €34,778
mainly Investment in fixed assets (net) (-€180,019) and Debts after one year (-€173,655)
- Receivables within one year +€26,143
up €26,143 (+48.1%), from €54,368 to €80,511
of which Trade receivables: +€44,028
- Stocks and contracts -€15,368
down €15,368 (-3.3%), from €463,378 to €448,010
- Debts after one year -€173,655
down €173,655 (-27.3%), from €637,194 to €463,539
- Reserves +€144,176
up €144,176 (+7,209%), from €2,000 to €146,176
- Current portion of long-term debt +€67,282
up €67,282 (+70.9%), from €94,881 to €162,163
- Taxes +€56,665
new in 2025: €56,665
- Gross operating margin -€56,618
down €56,618 (-12.7%), from €445,066 to €388,448
- Financial charges +€12,038
up €12,038 (+38.4%), from €31,352 to €43,390
- Other operating charges -€8,810
down €8,810 (-52.6%), from €16,751 to €7,941
- Depreciation +€8,216
up €8,216 (+8.2%), from €99,893 to €108,109
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 | €1,336,419 | €1,378,441 | +€42,022 | +3.1% |
| Fixed assets | 21/28 | €739,621 | €811,531 | +€71,910 | +9.7% |
| Tangible fixed assets | 22/27 | €708,854 | €779,217 | +€70,363 | +9.9% |
| Land and buildings | 22 | €679,421 | €755,273 | +€75,853 | +11.2% |
| Plant, machinery and equipment | 23 | €19,471 | €12,366 | -€7,104 | -36.5% |
| Furniture and vehicles | 24 | €9,962 | €11,577 | +€1,615 | +16.2% |
| Financial fixed assets | 28 | €30,767 | €32,315 | +€1,547 | +5.0% |
| Current assets | 29/58 | €596,798 | €566,909 | -€29,888 | -5.0% |
| Stocks and contracts in progress | 3 | €463,378 | €448,010 | -€15,368 | -3.3% |
| Stocks | 30/36 | €463,378 | €448,010 | -€15,368 | -3.3% |
| Amounts receivable within one year | 40/41 | €54,368 | €80,511 | +€26,143 | +48.1% |
| Trade receivables | 40 | €0 | €44,028 | +€44,028 | |
| Other amounts receivable | 41 | €54,368 | €36,483 | -€17,884 | -32.9% |
| Cash at bank and in hand | 54/58 | €75,374 | €34,778 | -€40,596 | -53.9% |
| Deferred charges and accrued income | 490/1 | €3,678 | €3,610 | -€68 | -1.8% |
| Total equity and liabilities | 10/49 | €1,336,419 | €1,378,441 | +€42,022 | +3.1% |
| Equity | 10/15 | €208,385 | €364,176 | +€155,790 | +74.8% |
| Contributions | 10/11 | €218,000 | €218,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €146,176 | +€144,176 | +7,209% |
| Distributable reserves | 133 | €2,000 | €146,176 | +€144,176 | +7,209% |
| Profit (loss) carried forward | 14 | -€11,615 | €0 | +€11,615 | |
| Amounts payable | 17/49 | €1,128,033 | €1,014,265 | -€113,768 | -10.1% |
| Amounts payable after more than one year | 17 | €637,194 | €463,539 | -€173,655 | -27.3% |
| Financial debts | 170/4 | €637,194 | €463,539 | -€173,655 | -27.3% |
| Amounts payable within one year | 42/48 | €490,840 | €550,727 | +€59,887 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €94,881 | €162,163 | +€67,282 | +70.9% |
| Financial debts | 43 | €270,000 | €270,000 | = | 0.0% |
| Credit institutions | 430/8 | €270,000 | €270,000 | = | 0.0% |
| Trade debts | 44 | €122,989 | €115,241 | -€7,748 | -6.3% |
| Suppliers | 440/4 | €122,989 | €115,241 | -€7,748 | -6.3% |
| Taxes, remuneration and social security | 45 | €2,969 | €3,323 | +€353 | +11.9% |
| Taxes | 450/3 | €98 | €97 | -€1 | -0.7% |
| Remuneration and social security | 454/9 | €2,872 | €3,226 | +€354 | +12.3% |
| Non-recurring operating income | 76A | €413 | €0 | -€413 | -100% |
| Remuneration, social security and pensions | 62 | €15,048 | €17,439 | +€2,391 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,893 | €108,109 | +€8,216 | +8.2% |
| Other operating charges | 640/8 | €16,751 | €7,941 | -€8,810 | -52.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €445,066 | €388,448 | -€56,618 | -12.7% |
| Operating profit (loss) | 9901 | €313,374 | €254,959 | -€58,415 | -18.6% |
| Financial income | 75/76B | €637 | €887 | +€250 | +39.3% |
| Recurring financial income | 75 | €637 | €887 | +€250 | +39.3% |
| Financial charges | 65/66B | €31,352 | €43,390 | +€12,038 | +38.4% |
| Recurring financial charges | 65 | €31,352 | €43,390 | +€12,038 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €282,659 | €212,455 | -€70,204 | -24.8% |
| Income taxes | 67/77 | - | €56,665 | +€56,665 | |
| Profit (loss) for the period | 9904 | €282,659 | €155,790 | -€126,869 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €282,659 | €155,790 | -€126,869 | -44.9% |
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 17 October 2026 via checked.be.