BROEKMAN LOGISTICS: 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.
BROEKMAN LOGISTICS
Largest movements
- Receivables within one year +€272,586
up €272,586 (+71.8%), from €379,722 to €652,308
of which Trade receivables: +€154,106
- Cash +€45,242
up €45,242 (+34.3%), from €132,036 to €177,279
mainly Debts after one year (+€700,680) and Trade debts (+€331,699)
- Deferred charges and accrued income -€38,264
down €38,264 (-73.0%), from €52,445 to €14,181
- Debts after one year +€700,680
up €700,680 (+44.4%), from €1.6m to €2.3m
- Profit (loss) carried forward -€495,642
down €495,642 (-22.6%), from -€2.2m to -€2.7m
- Trade debts +€331,699
up €331,699 (+84.8%), from €391,327 to €723,026
- Tax, wage and social debts -€287,884
down €287,884 (-85.3%), from €337,305 to €49,421
of which Remuneration and social security: -€192,202
- Provisions +€15,000
new in 2025: €15,000
- Purchases and services +€2.3m
new in 2025: €2.3m
- Turnover -€826,958
down €826,958 (-27.2%), from €3.0m to €2.2m
- Staff costs -€314,824
down €314,824 (-42.1%), from €747,104 to €432,279
- Gross operating margin -€228,546
down €228,546, from €227,102 to -€1,443
- Other operating charges -€199,061
down €199,061 (-98.7%), from €201,636 to €2,575
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 | €575,360 | €853,500 | +€278,140 | +48.3% |
| Fixed assets | 21/28 | €11,157 | €9,732 | -€1,424 | -12.8% |
| Tangible fixed assets | 22/27 | €8,419 | €6,995 | -€1,424 | -16.9% |
| Plant, machinery and equipment | 23 | €468 | €468 | = | 0.0% |
| Furniture and vehicles | 24 | €7,951 | €6,526 | -€1,424 | -17.9% |
| Financial fixed assets | 28 | €2,738 | €2,738 | = | 0.0% |
| Current assets | 29/58 | €564,203 | €843,768 | +€279,564 | +49.6% |
| Amounts receivable within one year | 40/41 | €379,722 | €652,308 | +€272,586 | +71.8% |
| Trade receivables | 40 | €367,192 | €521,298 | +€154,106 | +42.0% |
| Other amounts receivable | 41 | €12,531 | €131,010 | +€118,480 | +946% |
| Cash at bank and in hand | 54/58 | €132,036 | €177,279 | +€45,242 | +34.3% |
| Deferred charges and accrued income | 490/1 | €52,445 | €14,181 | -€38,264 | -73.0% |
| Total equity and liabilities | 10/49 | €575,360 | €853,500 | +€278,140 | +48.3% |
| Equity | 10/15 | -€1,820,756 | -€2,316,398 | -€495,642 | -27.2% |
| Contributions | 10/11 | €331,000 | €331,000 | = | 0.0% |
| Capital | 10 | €331,000 | €331,000 | = | 0.0% |
| Issued capital | 100 | €331,000 | €331,000 | = | 0.0% |
| Reserves | 13 | €37,299 | €37,299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,100 | €33,100 | = | 0.0% |
| Legal reserve | 130 | €33,100 | €33,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,776 | €2,776 | = | 0.0% |
| Distributable reserves | 133 | €1,423 | €1,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,189,055 | -€2,684,698 | -€495,642 | -22.6% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Other liabilities and charges | 164/5 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €2,396,116 | €3,154,898 | +€758,782 | +31.7% |
| Amounts payable after more than one year | 17 | €1,576,583 | €2,277,263 | +€700,680 | +44.4% |
| Other amounts payable | 178/9 | €1,576,583 | €2,277,263 | +€700,680 | +44.4% |
| Amounts payable within one year | 42/48 | €728,632 | €772,448 | +€43,816 | +6.0% |
| Trade debts | 44 | €391,327 | €723,026 | +€331,699 | +84.8% |
| Suppliers | 440/4 | €391,327 | €723,026 | +€331,699 | +84.8% |
| Taxes, remuneration and social security | 45 | €337,305 | €49,421 | -€287,884 | -85.3% |
| Taxes | 450/3 | €95,682 | - | -€95,682 | |
| Remuneration and social security | 454/9 | €241,623 | €49,421 | -€192,202 | -79.5% |
| Accrued charges and deferred income | 492/3 | €90,901 | €105,188 | +€14,287 | +15.7% |
| Turnover | 70 | €3,038,129 | €2,211,170 | -€826,958 | -27.2% |
| Non-recurring operating income | 76A | €130,648 | - | -€130,648 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,261,649 | +€2.3m | |
| Remuneration, social security and pensions | 62 | €747,104 | €432,279 | -€314,824 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,023 | €1,424 | -€599 | -29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€192,997 | -€21,537 | +€171,460 | +88.8% |
| Other operating charges | 640/8 | €201,636 | €2,575 | -€199,061 | -98.7% |
| Gross operating margin | 9900 | €227,102 | -€1,443 | -€228,546 | |
| Operating profit (loss) | 9901 | -€530,664 | -€416,185 | +€114,479 | +21.6% |
| Financial income | 75/76B | €14,425 | €4,202 | -€10,223 | -70.9% |
| Recurring financial income | 75 | €14,425 | €4,202 | -€10,223 | -70.9% |
| Financial charges | 65/66B | €29,078 | €83,659 | +€54,581 | +188% |
| Recurring financial charges | 65 | €29,078 | €83,659 | +€54,581 | +188% |
| Profit (loss) for the period before taxes | 9903 | -€545,317 | -€495,642 | +€49,675 | +9.1% |
| Income taxes | 67/77 | €882 | - | -€882 | |
| Profit (loss) for the period | 9904 | -€546,200 | -€495,642 | +€50,557 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€546,200 | -€495,642 | +€50,557 | +9.3% |
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 23 October 2026 via checked.be.