BROES INGREDIENTS: what changed
What changed
BROES INGREDIENTS
NACE 46.900, Non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€388,509
2024 · €645,726-€257,217
Equity
€3.7m
2024 · €5.8m-€2.1m
Cash
€439,928
2024 · €1.5m-€1.1m
Balance sheet total
€7.1m
2024 · €8.2m-€1.0m
Largest movements
Assets
- Cash -€1.1m
down €1.1m (-71.5%), from €1.5m to €439,928
mainly Contributions, distributions and other (-€2.5m) and Receivables within one year (-€493,788)
- Stocks and contracts -€687,943
down €687,943 (-21.6%), from €3.2m to €2.5m
- Receivables within one year +€493,788
up €493,788 (+26.4%), from €1.9m to €2.4m
of which Trade receivables: +€347,782
- Deferred charges and accrued income +€281,327
up €281,327 (+215%), from €131,009 to €412,337
Equity and liabilities
- Reserves -€2.1m
down €2.1m (-36.9%), from €5.7m to €3.6m
of which Distributable reserves: -€2.2m
- Debts after one year +€1.4m
up €1.4m (+750%), from €192,856 to €1.6m
- Trade debts -€424,519
down €424,519 (-29.6%), from €1.4m to €1.0m
- Current portion of long-term debt +€259,293
up €259,293 (+126%), from €205,066 to €464,359
- Other debts -€174,892
down €174,892 (-35.5%), from €492,311 to €317,418
Income statement
- Gross operating margin -€197,962
down €197,962 (-22.4%), from €883,711 to €685,749
- Financial charges +€74,702
up €74,702 (+122%), from €61,274 to €135,976
- Taxes +€28,331
up €28,331 (+42.7%), from €66,284 to €94,615
- Financial income +€13,132
up €13,132 (+4.1%), from €320,319 to €333,450
- Depreciation +€12,043
up €12,043 (+23.6%), from €50,995 to €63,039
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€645,726
Gross operating margin
-€197,962
Staff costs
-€2,851
Depreciation
-€12,043
Other operating charges
-€2,059
Other operating items
+€47,600
Financial income
+€13,132
Financial charges
-€74,702
Taxes
-€28,331
Result 2025
€388,509
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€235,686
Investment
-€73,325
Financing
-€794,362
Cash 2024
€1.5m
From operations (derived)
-€235,686
Net result for the year
+€388,509
Depreciation
+€63,039
Stocks and contracts
+€687,943
Receivables within one year
-€493,788
Deferred charges and accrued income
-€281,327
Trade debts
-€424,519
Smaller working-capital items
-€649
Other debts
-€174,892
Investment (derived)
-€73,325
Investment in fixed assets (net)
-€73,325
Financing
-€794,362
Debts after one year
+€1.4m
Current portion of long-term debt
+€259,293
Contributions, distributions and other
-€2.5m
Cash 2025
€439,928
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,154,369 | €7,148,455 | -€1.0m | -12.3% |
| Fixed assets | 21/28 | €1,421,451 | €1,431,738 | +€10,286 | +0.7% |
| Tangible fixed assets | 22/27 | €271,451 | €281,738 | +€10,286 | +3.8% |
| Land and buildings | 22 | €188,732 | €161,713 | -€27,019 | -14.3% |
| Plant, machinery and equipment | 23 | - | €11,513 | +€11,513 | |
| Furniture and vehicles | 24 | €82,719 | €108,511 | +€25,792 | +31.2% |
| Financial fixed assets | 28 | €1,150,000 | €1,150,000 | = | 0.0% |
| Current assets | 29/58 | €6,732,918 | €5,716,717 | -€1.0m | -15.1% |
| Stocks and contracts in progress | 3 | €3,189,693 | €2,501,750 | -€687,943 | -21.6% |
| Stocks | 30/36 | €3,189,693 | €2,501,750 | -€687,943 | -21.6% |
| Amounts receivable within one year | 40/41 | €1,868,914 | €2,362,702 | +€493,788 | +26.4% |
| Trade receivables | 40 | €1,691,977 | €2,039,759 | +€347,782 | +20.6% |
| Other amounts receivable | 41 | €176,937 | €322,943 | +€146,007 | +82.5% |
| Cash at bank and in hand | 54/58 | €1,543,301 | €439,928 | -€1.1m | -71.5% |
| Deferred charges and accrued income | 490/1 | €131,009 | €412,337 | +€281,327 | +215% |
| Total equity and liabilities | 10/49 | €8,154,369 | €7,148,455 | -€1.0m | -12.3% |
| Equity | 10/15 | €5,783,256 | €3,671,765 | -€2.1m | -36.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,721,256 | €3,609,765 | -€2.1m | -36.9% |
| Non-distributable reserves | 130/1 | €19,800 | €19,800 | = | 0.0% |
| Legal reserve | 130 | €19,800 | €19,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,423,920 | €1,539,588 | +€115,668 | +8.1% |
| Distributable reserves | 133 | €4,277,536 | €2,050,377 | -€2.2m | -52.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,371,112 | €3,476,690 | +€1.1m | +46.6% |
| Amounts payable after more than one year | 17 | €192,856 | €1,639,201 | +€1.4m | +750% |
| Financial debts | 170/4 | €192,856 | €1,639,201 | +€1.4m | +750% |
| Amounts payable within one year | 42/48 | €2,158,763 | €1,815,638 | -€343,125 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €205,066 | €464,359 | +€259,293 | +126% |
| Trade debts | 44 | €1,435,510 | €1,010,991 | -€424,519 | -29.6% |
| Suppliers | 440/4 | €1,435,510 | €1,010,991 | -€424,519 | -29.6% |
| Taxes, remuneration and social security | 45 | €25,876 | €22,870 | -€3,006 | -11.6% |
| Taxes | 450/3 | €19,340 | €16,545 | -€2,795 | -14.5% |
| Remuneration and social security | 454/9 | €6,536 | €6,325 | -€212 | -3.2% |
| Other amounts payable | 47/48 | €492,311 | €317,418 | -€174,892 | -35.5% |
| Accrued charges and deferred income | 492/3 | €19,493 | €21,850 | +€2,357 | +12.1% |
| Remuneration, social security and pensions | 62 | €322,333 | €325,184 | +€2,851 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,995 | €63,039 | +€12,043 | +23.6% |
| Other operating charges | 640/8 | €9,818 | €11,877 | +€2,059 | +21.0% |
| Non-recurring operating charges | 66A | €47,600 | €0 | -€47,600 | -100% |
| Gross operating margin | 9900 | €883,711 | €685,749 | -€197,962 | -22.4% |
| Operating profit (loss) | 9901 | €452,965 | €285,649 | -€167,316 | -36.9% |
| Financial income | 75/76B | €320,319 | €333,450 | +€13,132 | +4.1% |
| Recurring financial income | 75 | €320,319 | €333,450 | +€13,132 | +4.1% |
| Financial charges | 65/66B | €61,274 | €135,976 | +€74,702 | +122% |
| Recurring financial charges | 65 | €61,274 | €135,976 | +€74,702 | +122% |
| Profit (loss) for the period before taxes | 9903 | €712,010 | €483,123 | -€228,886 | -32.1% |
| Income taxes | 67/77 | €66,284 | €94,615 | +€28,331 | +42.7% |
| Profit (loss) for the period | 9904 | €645,726 | €388,509 | -€257,217 | -39.8% |
| Transfer from tax-exempt reserves | 789 | €631,500 | €0 | -€631,500 | -100% |
| Transfer to tax-exempt reserves | 689 | €160,920 | €115,668 | -€45,253 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,116,306 | €272,841 | -€843,465 | -75.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.