BROEKLAND: 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.
BROEKLAND
Largest movements
- Current investments +€14.6m
new in 2025: €14.6m
- Receivables within one year -€1.7m
down €1.7m (-87.7%), from €2.0m to €243,616
of which Other amounts receivable: -€1.7m
- Financial fixed assets -€600,000
down €600,000 (-93.6%), from €641,010 to €41,010
- Cash +€224,132
up €224,132 (+147%), from €152,560 to €376,692
mainly Net result for the year (+€12.0m) and Receivables within one year (+€1.7m)
- Reserves +€12.0m
up €12.0m (+540%), from €2.2m to €14.2m
- Tax, wage and social debts +€902,513
up €902,513 (+414%), from €218,180 to €1.1m
of which Taxes: +€905,317
- Other debts -€475,193
down €475,193 (-100%), from €475,193 to €0
- Financial income +€13.8m
up €13.8m (+33,794%), from €40,934 to €13.9m
- Taxes +€1.2m
up €1.2m (+3,122%), from €37,632 to €1.2m
- Financial charges +€578,950
up €578,950 (+4,254%), from €13,610 to €592,559
- Gross operating margin -€298,764
down €298,764, from €286,344 to -€12,420
- Staff costs -€46,087
down €46,087 (-67.2%), from €68,575 to €22,488
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 | €3,374,248 | €15,799,781 | +€12.4m | +368% |
| Fixed assets | 21/28 | €1,241,779 | €623,152 | -€618,627 | -49.8% |
| Tangible fixed assets | 22/27 | €600,769 | €582,142 | -€18,627 | -3.1% |
| Land and buildings | 22 | €554,735 | €554,735 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24,929 | €14,109 | -€10,820 | -43.4% |
| Furniture and vehicles | 24 | €21,105 | €13,298 | -€7,807 | -37.0% |
| Financial fixed assets | 28 | €641,010 | €41,010 | -€600,000 | -93.6% |
| Current assets | 29/58 | €2,132,469 | €15,176,629 | +€13.0m | +612% |
| Amounts receivable within one year | 40/41 | €1,975,740 | €243,616 | -€1.7m | -87.7% |
| Trade receivables | 40 | €32,541 | €572 | -€31,969 | -98.2% |
| Other amounts receivable | 41 | €1,943,199 | €243,044 | -€1.7m | -87.5% |
| Current investments | 50/53 | - | €14,555,152 | +€14.6m | |
| Cash at bank and in hand | 54/58 | €152,560 | €376,692 | +€224,132 | +147% |
| Deferred charges and accrued income | 490/1 | €4,169 | €1,169 | -€3,000 | -72.0% |
| Total equity and liabilities | 10/49 | €3,374,248 | €15,799,781 | +€12.4m | +368% |
| Equity | 10/15 | €2,359,131 | €14,371,930 | +€12.0m | +509% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Revaluation surpluses | 12 | €91,286 | €91,286 | = | 0.0% |
| Reserves | 13 | €2,224,245 | €14,237,044 | +€12.0m | +540% |
| Distributable reserves | 133 | €2,224,245 | €14,237,044 | +€12.0m | +540% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,015,117 | €1,427,851 | +€412,734 | +40.7% |
| Amounts payable after more than one year | 17 | €305,929 | €291,533 | -€14,396 | -4.7% |
| Financial debts | 170/4 | €305,929 | €291,533 | -€14,396 | -4.7% |
| Amounts payable within one year | 42/48 | €709,188 | €1,136,318 | +€427,131 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €14,031 | €14,396 | +€366 | +2.6% |
| Trade debts | 44 | €1,785 | €1,230 | -€555 | -31.1% |
| Suppliers | 440/4 | €1,785 | €1,230 | -€555 | -31.1% |
| Taxes, remuneration and social security | 45 | €218,180 | €1,120,692 | +€902,513 | +414% |
| Taxes | 450/3 | €215,375 | €1,120,692 | +€905,317 | +420% |
| Remuneration and social security | 454/9 | €2,804 | €0 | -€2,804 | -100% |
| Other amounts payable | 47/48 | €475,193 | €0 | -€475,193 | -100% |
| Non-recurring operating income | 76A | €153,857 | €2,627 | -€151,230 | -98.3% |
| Remuneration, social security and pensions | 62 | €68,575 | €22,488 | -€46,087 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,625 | €16,963 | -€23,662 | -58.2% |
| Other operating charges | 640/8 | €6,693 | €2,745 | -€3,948 | -59.0% |
| Non-recurring operating charges | 66A | €1,475 | €1,664 | +€189 | +12.8% |
| Gross operating margin | 9900 | €286,344 | -€12,420 | -€298,764 | |
| Operating profit (loss) | 9901 | €168,976 | -€56,280 | -€225,256 | |
| Financial income | 75/76B | €40,934 | €13,874,038 | +€13.8m | +33,794% |
| Recurring financial income | 75 | €40,934 | €13,874,038 | +€13.8m | +33,794% |
| Financial charges | 65/66B | €13,610 | €592,559 | +€578,950 | +4,254% |
| Recurring financial charges | 65 | €13,610 | €592,559 | +€578,950 | +4,254% |
| Profit (loss) for the period before taxes | 9903 | €196,300 | €13,225,198 | +€13.0m | +6,637% |
| Income taxes | 67/77 | €37,632 | €1,212,399 | +€1.2m | +3,122% |
| Profit (loss) for the period | 9904 | €158,669 | €12,012,799 | +€11.9m | +7,471% |
| Profit (loss) for the period to be appropriated | 9905 | €158,669 | €12,012,799 | +€11.9m | +7,471% |
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 22 October 2026 via checked.be.