BROGILO: 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.
BROGILO
Largest movements
- Tangible fixed assets +€26,938
up €26,938 (+35.8%), from €75,238 to €102,176
of which Furniture and vehicles: +€37,325
- Cash -€26,578
down €26,578 (-4.6%), from €579,392 to €552,814
mainly Investment in fixed assets (net) (-€44,003) and Contributions, distributions and other (-€33,000)
- Other debts +€20,350
up €20,350 (+100.6%), from €20,229 to €40,579
- Tax, wage and social debts -€13,197
down €13,197 (-67.4%), from €19,590 to €6,393
- Financial income +€5,139
up €5,139 (+269.5%), from €1,907 to €7,046
- Other operating charges +€2,621
up €2,621 (+122.8%), from €2,134 to €4,754
- Gross operating margin +€2,096
up €2,096 (+3.4%), from €62,243 to €64,339
- Depreciation +€1,706
up €1,706 (+11.1%), from €15,359 to €17,065
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 | €668,144 | €669,504 | +€1,360 | +0.2% |
| Fixed assets | 21/28 | €76,138 | €103,076 | +€26,938 | +35.4% |
| Tangible fixed assets | 22/27 | €75,238 | €102,176 | +€26,938 | +35.8% |
| Land and buildings | 22 | €74,103 | €64,312 | -€9,792 | -13.2% |
| Plant, machinery and equipment | 23 | €1,134 | €539 | -€596 | -52.5% |
| Furniture and vehicles | 24 | - | €37,325 | +€37,325 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €592,006 | €566,429 | -€25,578 | -4.3% |
| Amounts receivable within one year | 40/41 | €1,932 | €1,339 | -€593 | -30.7% |
| Trade receivables | 40 | €1,932 | €1,339 | -€593 | -30.7% |
| Cash at bank and in hand | 54/58 | €579,392 | €552,814 | -€26,578 | -4.6% |
| Deferred charges and accrued income | 490/1 | €10,683 | €12,276 | +€1,593 | +14.9% |
| Total equity and liabilities | 10/49 | €668,144 | €669,504 | +€1,360 | +0.2% |
| Equity | 10/15 | €620,876 | €620,619 | -€258 | 0.0% |
| 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 | €205,200 | €204,900 | -€300 | -0.1% |
| Non-distributable reserves | 130/1 | €6,373 | €6,373 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €173 | €173 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,626 | €14,626 | = | 0.0% |
| Distributable reserves | 133 | €184,202 | €183,902 | -€300 | -0.2% |
| Profit (loss) carried forward | 14 | €353,676 | €353,718 | +€42 | 0.0% |
| Amounts payable | 17/49 | €47,268 | €48,886 | +€1,618 | +3.4% |
| Amounts payable after more than one year | 17 | €1,273 | €1,273 | = | 0.0% |
| Other amounts payable | 178/9 | €1,273 | €1,273 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,995 | €47,613 | +€1,618 | +3.5% |
| Trade debts | 44 | €6,176 | €641 | -€5,535 | -89.6% |
| Suppliers | 440/4 | €6,176 | €641 | -€5,535 | -89.6% |
| Taxes, remuneration and social security | 45 | €19,590 | €6,393 | -€13,197 | -67.4% |
| Taxes | 450/3 | €19,590 | €6,393 | -€13,197 | -67.4% |
| Other amounts payable | 47/48 | €20,229 | €40,579 | +€20,350 | +100.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,359 | €17,065 | +€1,706 | +11.1% |
| Other operating charges | 640/8 | €2,134 | €4,754 | +€2,621 | +122.8% |
| Gross operating margin | 9900 | €62,243 | €64,339 | +€2,096 | +3.4% |
| Operating profit (loss) | 9901 | €44,751 | €42,520 | -€2,231 | -5.0% |
| Financial income | 75/76B | €1,907 | €7,046 | +€5,139 | +269.5% |
| Recurring financial income | 75 | €1,907 | €7,046 | +€5,139 | +269.5% |
| Financial charges | 65/66B | €142 | €110 | -€32 | -22.9% |
| Recurring financial charges | 65 | €142 | €110 | -€32 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €46,515 | €49,456 | +€2,940 | +6.3% |
| Income taxes | 67/77 | €16,501 | €16,713 | +€212 | +1.3% |
| Profit (loss) for the period | 9904 | €30,014 | €32,742 | +€2,728 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,014 | €32,742 | +€2,728 | +9.1% |
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 29 September 2026 via checked.be.