BroerBroer: 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.
BroerBroer
Largest movements
- Stocks and contracts -€53,447
down €53,447 (-88.5%), from €60,361 to €6,914
- Tangible fixed assets +€22,428
up €22,428 (+267.0%), from €8,400 to €30,828
of which Furniture and vehicles: +€27,005
- Intangible fixed assets -€12,896
down €12,896 (-50.7%), from €25,439 to €12,543
- Receivables within one year -€10,067
down €10,067 (-100.0%), from €10,067 to €0
- Profit (loss) carried forward -€77,869
down €77,869 (-18.7%), from -€416,619 to -€494,488
- Debts after one year +€19,400
up €19,400 (+13.2%), from €146,575 to €165,975
- Short-term financial debts +€7,181
new in 2025: €7,181
- Other debts -€3,853
down €3,853 (-1.0%), from €374,866 to €371,013
- Write-downs +€52,482
new in 2025: €52,482
- Gross operating margin +€21,917
up €21,917, from -€8,490 to €13,427
- Depreciation +€3,172
up €3,172 (+13.9%), from €22,753 to €25,925
- Financial charges +€398
up €398 (+4.2%), from €9,533 to €9,931
- Taxes -€275
down €275 (-69.4%), from €397 to €121
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 | €116,345 | €61,639 | -€54,705 | -47.0% |
| Fixed assets | 21/28 | €35,480 | €45,012 | +€9,532 | +26.9% |
| Intangible fixed assets | 21 | €25,439 | €12,543 | -€12,896 | -50.7% |
| Tangible fixed assets | 22/27 | €8,400 | €30,828 | +€22,428 | +267.0% |
| Plant, machinery and equipment | 23 | €8,400 | €3,822 | -€4,577 | -54.5% |
| Furniture and vehicles | 24 | €0 | €27,005 | +€27,005 | |
| Financial fixed assets | 28 | €1,641 | €1,641 | = | 0.0% |
| Current assets | 29/58 | €80,865 | €16,628 | -€64,237 | -79.4% |
| Stocks and contracts in progress | 3 | €60,361 | €6,914 | -€53,447 | -88.5% |
| Stocks | 30/36 | €60,361 | €6,914 | -€53,447 | -88.5% |
| Amounts receivable within one year | 40/41 | €10,067 | €0 | -€10,067 | -100.0% |
| Trade receivables | 40 | €10,067 | €0 | -€10,067 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,437 | €9,714 | -€722 | -6.9% |
| Total equity and liabilities | 10/49 | €116,345 | €61,639 | -€54,705 | -47.0% |
| Equity | 10/15 | -€410,419 | -€488,288 | -€77,869 | -19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€416,619 | -€494,488 | -€77,869 | -18.7% |
| Amounts payable | 17/49 | €526,764 | €549,928 | +€23,164 | +4.4% |
| Amounts payable after more than one year | 17 | €146,575 | €165,975 | +€19,400 | +13.2% |
| Financial debts | 170/4 | €146,575 | €165,975 | +€19,400 | +13.2% |
| Amounts payable within one year | 42/48 | €379,689 | €383,453 | +€3,764 | +1.0% |
| Financial debts | 43 | - | €7,181 | +€7,181 | |
| Credit institutions | 430/8 | - | €7,181 | +€7,181 | |
| Trade debts | 44 | €1,448 | €2,252 | +€804 | +55.6% |
| Suppliers | 440/4 | €1,448 | €2,252 | +€804 | +55.6% |
| Taxes, remuneration and social security | 45 | €3,375 | €3,006 | -€369 | -10.9% |
| Taxes | 450/3 | €3,375 | €3,006 | -€369 | -10.9% |
| Other amounts payable | 47/48 | €374,866 | €371,013 | -€3,853 | -1.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €16,988 | +€16,988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,753 | €25,925 | +€3,172 | +13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €52,482 | +€52,482 | |
| Other operating charges | 640/8 | €3,023 | €2,836 | -€186 | -6.2% |
| Non-recurring operating charges | 66A | €57,500 | €0 | -€57,500 | -100.0% |
| Gross operating margin | 9900 | -€8,490 | €13,427 | +€21,917 | |
| Operating profit (loss) | 9901 | -€91,765 | -€67,817 | +€23,948 | +26.1% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €9,533 | €9,931 | +€398 | +4.2% |
| Recurring financial charges | 65 | €9,533 | €9,931 | +€398 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€101,291 | -€77,748 | +€23,544 | +23.2% |
| Income taxes | 67/77 | €397 | €121 | -€275 | -69.4% |
| Profit (loss) for the period | 9904 | -€101,688 | -€77,869 | +€23,819 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€101,688 | -€77,869 | +€23,819 | +23.4% |
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 11 October 2026 via checked.be.