BROES & CY: 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.
BROES & CY
Largest movements
- Tangible fixed assets -€670
down €670 (-10.0%), from €6,694 to €6,023
- Receivables within one year +€289
up €289 (+44.3%), from €652 to €941
- Other debts +€19,924
up €19,924 (+134%), from €14,885 to €34,809
- Debts after one year -€12,005
no longer reported in 2025 (was €12,005)
- Current portion of long-term debt -€5,769
down €5,769 (-32.5%), from €17,774 to €12,005
- Profit (loss) carried forward -€2,532
down €2,532 (-1.8%), from -€144,028 to -€146,560
- Gross operating margin -€6,488
down €6,488, from €5,238 to -€1,250
- Financial charges -€317
down €317 (-38.9%), from €815 to €498
- Other operating charges -€110
down €110 (-49.0%), from €224 to €114
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,346 | €6,964 | -€382 | -5.2% |
| Fixed assets | 21/28 | €6,694 | €6,023 | -€670 | -10.0% |
| Tangible fixed assets | 22/27 | €6,694 | €6,023 | -€670 | -10.0% |
| Furniture and vehicles | 24 | €6,694 | €6,023 | -€670 | -10.0% |
| Current assets | 29/58 | €652 | €941 | +€289 | +44.3% |
| Amounts receivable within one year | 40/41 | €652 | €941 | +€289 | +44.3% |
| Other amounts receivable | 41 | €652 | €941 | +€289 | +44.3% |
| Total equity and liabilities | 10/49 | €7,346 | €6,964 | -€382 | -5.2% |
| Equity | 10/15 | -€38,568 | -€41,100 | -€2,532 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,860 | €86,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,028 | -€146,560 | -€2,532 | -1.8% |
| Amounts payable | 17/49 | €45,914 | €48,064 | +€2,150 | +4.7% |
| Amounts payable after more than one year | 17 | €12,005 | - | -€12,005 | |
| Financial debts | 170/4 | €12,005 | - | -€12,005 | |
| Amounts payable within one year | 42/48 | €33,909 | €48,064 | +€14,156 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €17,774 | €12,005 | -€5,769 | -32.5% |
| Trade debts | 44 | €1,250 | €1,250 | = | 0.0% |
| Suppliers | 440/4 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €14,885 | €34,809 | +€19,924 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670 | €670 | = | 0.0% |
| Other operating charges | 640/8 | €224 | €114 | -€110 | -49.0% |
| Gross operating margin | 9900 | €5,238 | -€1,250 | -€6,488 | |
| Operating profit (loss) | 9901 | €4,344 | -€2,034 | -€6,378 | |
| Financial charges | 65/66B | €815 | €498 | -€317 | -38.9% |
| Recurring financial charges | 65 | €815 | €498 | -€317 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €3,529 | -€2,532 | -€6,061 | |
| Profit (loss) for the period | 9904 | €3,529 | -€2,532 | -€6,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,529 | -€2,532 | -€6,061 |
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 17 October 2026 via checked.be.