BROEKVELD: 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.
BROEKVELD
Largest movements
- Tangible fixed assets -€315,272
down €315,272 (-29.4%), from €1.1m to €758,544
of which Land and buildings: -€296,707
- Current investments +€270,000
up €270,000 (+540.0%), from €50,000 to €320,000
- Cash +€83,072
up €83,072 (+270.3%), from €30,735 to €113,807
mainly Other debts (+€327,571) and Investment in fixed assets (net) (+€276,898)
- Other debts +€327,571
up €327,571 (+218.4%), from €150,000 to €477,571
- Reserves -€252,571
down €252,571 (-26.6%), from €949,122 to €696,551
of which Distributable reserves: -€252,571
- Debts after one year -€36,663
down €36,663 (-11.6%), from €316,695 to €280,032
- Taxes +€61,729
up €61,729 (+107.7%), from €57,306 to €119,036
- Gross operating margin +€58,965
up €58,965 (+21.2%), from €278,659 to €337,624
- Depreciation -€10,085
down €10,085 (-20.8%), from €48,460 to €38,375
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 | €1,528,225 | €1,560,369 | +€32,144 | +2.1% |
| Fixed assets | 21/28 | €1,073,817 | €758,544 | -€315,272 | -29.4% |
| Tangible fixed assets | 22/27 | €1,073,817 | €758,544 | -€315,272 | -29.4% |
| Land and buildings | 22 | €1,052,695 | €755,988 | -€296,707 | -28.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €21,122 | €2,556 | -€18,565 | -87.9% |
| Current assets | 29/58 | €454,408 | €801,824 | +€347,416 | +76.5% |
| Amounts receivable after more than one year | 29 | €257,124 | €249,668 | -€7,456 | -2.9% |
| Other amounts receivable | 291 | €257,124 | €249,668 | -€7,456 | -2.9% |
| Amounts receivable within one year | 40/41 | €111,936 | €113,736 | +€1,800 | +1.6% |
| Trade receivables | 40 | €1,936 | €3,736 | +€1,800 | +93.0% |
| Other amounts receivable | 41 | €110,000 | €110,000 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €320,000 | +€270,000 | +540.0% |
| Cash at bank and in hand | 54/58 | €30,735 | €113,807 | +€83,072 | +270.3% |
| Deferred charges and accrued income | 490/1 | €4,614 | €4,614 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,528,225 | €1,560,369 | +€32,144 | +2.1% |
| Equity | 10/15 | €982,922 | €724,837 | -€258,085 | -26.3% |
| Contributions | 10/11 | €33,800 | €33,800 | = | 0.0% |
| Reserves | 13 | €949,122 | €696,551 | -€252,571 | -26.6% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,393 | €59,393 | = | 0.0% |
| Distributable reserves | 133 | €885,979 | €633,408 | -€252,571 | -28.5% |
| Profit (loss) carried forward | 14 | €0 | -€5,514 | -€5,514 | |
| Provisions and deferred taxes | 16 | €37,028 | €37,028 | = | 0.0% |
| Deferred taxes | 168 | €37,028 | €37,028 | = | 0.0% |
| Amounts payable | 17/49 | €508,275 | €798,503 | +€290,229 | +57.1% |
| Amounts payable after more than one year | 17 | €316,695 | €280,032 | -€36,663 | -11.6% |
| Financial debts | 170/4 | €316,695 | €280,032 | -€36,663 | -11.6% |
| Amounts payable within one year | 42/48 | €191,280 | €518,171 | +€326,892 | +170.9% |
| Current portion of amounts payable after more than one year | 42 | €39,996 | €39,996 | = | 0.0% |
| Trade debts | 44 | €684 | €4 | -€679 | -99.4% |
| Suppliers | 440/4 | €684 | €4 | -€679 | -99.4% |
| Taxes, remuneration and social security | 45 | €600 | €600 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €600 | €600 | = | 0.0% |
| Other amounts payable | 47/48 | €150,000 | €477,571 | +€327,571 | +218.4% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Non-recurring operating income | 76A | - | €49,442 | +€49,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,460 | €38,375 | -€10,085 | -20.8% |
| Other operating charges | 640/8 | €960 | €0 | -€960 | -100.0% |
| Gross operating margin | 9900 | €278,659 | €337,624 | +€58,965 | +21.2% |
| Operating profit (loss) | 9901 | €229,239 | €299,250 | +€70,011 | +30.5% |
| Financial income | 75/76B | €1,780 | €165 | -€1,615 | -90.8% |
| Recurring financial income | 75 | €1,780 | €165 | -€1,615 | -90.8% |
| Financial charges | 65/66B | €8,797 | €5,892 | -€2,904 | -33.0% |
| Recurring financial charges | 65 | €8,797 | €5,892 | -€2,904 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €222,222 | €293,522 | +€71,300 | +32.1% |
| Transfer from deferred taxes | 780 | €1,420 | €0 | -€1,420 | -100.0% |
| Income taxes | 67/77 | €57,306 | €119,036 | +€61,729 | +107.7% |
| Profit (loss) for the period | 9904 | €166,336 | €174,486 | +€8,150 | +4.9% |
| Transfer from tax-exempt reserves | 789 | €4,261 | €252,571 | +€248,310 | +5827.9% |
| Profit (loss) for the period to be appropriated | 9905 | €170,597 | €427,057 | +€256,460 | +150.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.