BROFLAM: 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.
BROFLAM
Largest movements
- Cash -€9,599
down €9,599 (-25.4%), from €37,746 to €28,148
mainly Net result for the year (-€13,327) and Receivables within one year (-€7,244)
- Receivables within one year +€7,244
new in 2025: €7,244
- Stocks and contracts -€6,600
down €6,600 (-34.0%), from €19,400 to €12,800
- Tangible fixed assets -€3,298
down €3,298 (-88.1%), from €3,743 to €445
of which Plant, machinery and equipment: -€2,800
- Profit (loss) carried forward -€13,327
down €13,327 (-41.5%), from €32,142 to €18,815
- Other debts +€6,500
new in 2025: €6,500
- Trade debts -€2,397
down €2,397 (-19.2%), from €12,504 to €10,107
- Tax, wage and social debts -€1,687
down €1,687 (-22.5%), from €7,499 to €5,811
- Advances received -€1,373
no longer reported in 2025 (was €1,373)
- Gross operating margin +€16,538
up €16,538 (+64.6%), from -€25,594 to -€9,056
- Financial charges +€2,602
up €2,602 (+194%), from €1,340 to €3,942
- Financial income -€2,422
down €2,422 (-41.0%), from €5,909 to €3,488
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 | €61,578 | €49,293 | -€12,285 | -19.9% |
| Fixed assets | 21/28 | €3,743 | €445 | -€3,298 | -88.1% |
| Tangible fixed assets | 22/27 | €3,743 | €445 | -€3,298 | -88.1% |
| Plant, machinery and equipment | 23 | €3,245 | €445 | -€2,800 | -86.3% |
| Furniture and vehicles | 24 | €498 | - | -€498 | |
| Current assets | 29/58 | €57,835 | €48,848 | -€8,987 | -15.5% |
| Stocks and contracts in progress | 3 | €19,400 | €12,800 | -€6,600 | -34.0% |
| Stocks | 30/36 | €19,400 | €12,800 | -€6,600 | -34.0% |
| Amounts receivable within one year | 40/41 | - | €7,244 | +€7,244 | |
| Trade receivables | 40 | - | €7,244 | +€7,244 | |
| Cash at bank and in hand | 54/58 | €37,746 | €28,148 | -€9,599 | -25.4% |
| Deferred charges and accrued income | 490/1 | €689 | €657 | -€32 | -4.7% |
| Total equity and liabilities | 10/49 | €61,578 | €49,293 | -€12,285 | -19.9% |
| Equity | 10/15 | €40,202 | €26,875 | -€13,327 | -33.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €32,142 | €18,815 | -€13,327 | -41.5% |
| Amounts payable | 17/49 | €21,376 | €22,419 | +€1,043 | +4.9% |
| Amounts payable within one year | 42/48 | €21,376 | €22,419 | +€1,043 | +4.9% |
| Trade debts | 44 | €12,504 | €10,107 | -€2,397 | -19.2% |
| Suppliers | 440/4 | €12,504 | €10,107 | -€2,397 | -19.2% |
| Advances received on contracts in progress | 46 | €1,373 | - | -€1,373 | |
| Taxes, remuneration and social security | 45 | €7,499 | €5,811 | -€1,687 | -22.5% |
| Taxes | 450/3 | €7,499 | €5,811 | -€1,687 | -22.5% |
| Other amounts payable | 47/48 | - | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,464 | €3,298 | -€166 | -4.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€25,594 | -€9,056 | +€16,538 | +64.6% |
| Operating profit (loss) | 9901 | -€29,563 | -€12,874 | +€16,689 | +56.5% |
| Financial income | 75/76B | €5,909 | €3,488 | -€2,422 | -41.0% |
| Recurring financial income | 75 | €5,909 | €3,488 | -€2,422 | -41.0% |
| Financial charges | 65/66B | €1,340 | €3,942 | +€2,602 | +194% |
| Recurring financial charges | 65 | €1,340 | €3,942 | +€2,602 | +194% |
| Profit (loss) for the period before taxes | 9903 | -€24,993 | -€13,327 | +€11,666 | +46.7% |
| Profit (loss) for the period | 9904 | -€24,993 | -€13,327 | +€11,666 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,993 | -€13,327 | +€11,666 | +46.7% |
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 15 October 2026 via checked.be.