BROHEZ: 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.
BROHEZ
Largest movements
- Cash +€164,840
up €164,840 (+18.5%), from €893,036 to €1.1m
mainly Net result for the year (+€140,308) and Trade debts (+€77,908)
- Receivables within one year +€62,736
up €62,736 (+70.3%), from €89,269 to €152,004
of which Trade receivables: +€32,356
- Reserves +€140,308
up €140,308 (+12.5%), from €1.1m to €1.3m
of which Distributable reserves: +€140,308
- Trade debts +€77,908
up €77,908 (+917%), from €8,496 to €86,404
- Tax, wage and social debts +€15,984
up €15,984 (+42.7%), from €37,394 to €53,378
of which Taxes: +€14,256
- Gross operating margin -€56,790
down €56,790 (-18.3%), from €310,348 to €253,558
- Taxes -€23,677
down €23,677 (-28.0%), from €84,669 to €60,992
- Staff costs +€15,048
up €15,048 (+39.5%), from €38,108 to €53,156
- Write-downs +€6,573
up €6,573, from -€3,433 to €3,140
- Financial income +€6,114
up €6,114 (+39.6%), from €15,453 to €21,567
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,349,276 | €1,581,553 | +€232,277 | +17.2% |
| Fixed assets | 21/28 | €340,751 | €338,074 | -€2,677 | -0.8% |
| Tangible fixed assets | 22/27 | €40,058 | €37,381 | -€2,677 | -6.7% |
| Plant, machinery and equipment | 23 | €30,381 | €25,083 | -€5,298 | -17.4% |
| Furniture and vehicles | 24 | €9,677 | €7,721 | -€1,957 | -20.2% |
| Leasing and similar rights | 25 | - | €4,578 | +€4,578 | |
| Financial fixed assets | 28 | €300,693 | €300,693 | = | 0.0% |
| Current assets | 29/58 | €1,008,525 | €1,243,479 | +€234,954 | +23.3% |
| Stocks and contracts in progress | 3 | €12,941 | €17,675 | +€4,733 | +36.6% |
| Stocks | 30/36 | €12,941 | €17,675 | +€4,733 | +36.6% |
| Amounts receivable within one year | 40/41 | €89,269 | €152,004 | +€62,736 | +70.3% |
| Trade receivables | 40 | €85,626 | €117,981 | +€32,356 | +37.8% |
| Other amounts receivable | 41 | €3,643 | €34,023 | +€30,380 | +834% |
| Cash at bank and in hand | 54/58 | €893,036 | €1,057,875 | +€164,840 | +18.5% |
| Deferred charges and accrued income | 490/1 | €13,279 | €15,924 | +€2,645 | +19.9% |
| Total equity and liabilities | 10/49 | €1,349,276 | €1,581,553 | +€232,277 | +17.2% |
| Equity | 10/15 | €1,180,542 | €1,320,850 | +€140,308 | +11.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,118,568 | €1,258,877 | +€140,308 | +12.5% |
| Non-distributable reserves | 130/1 | €29,996 | €29,996 | = | 0.0% |
| Legal reserve | 130 | €29,996 | €29,996 | = | 0.0% |
| Distributable reserves | 133 | €1,088,572 | €1,228,880 | +€140,308 | +12.9% |
| Amounts payable | 17/49 | €168,734 | €260,703 | +€91,969 | +54.5% |
| Amounts payable within one year | 42/48 | €156,463 | €256,929 | +€100,466 | +64.2% |
| Trade debts | 44 | €8,496 | €86,404 | +€77,908 | +917% |
| Suppliers | 440/4 | €8,496 | €86,404 | +€77,908 | +917% |
| Advances received on contracts in progress | 46 | €1,060 | €1,060 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €37,394 | €53,378 | +€15,984 | +42.7% |
| Taxes | 450/3 | €37,360 | €51,615 | +€14,256 | +38.2% |
| Remuneration and social security | 454/9 | €34 | €1,762 | +€1,728 | +5,055% |
| Other amounts payable | 47/48 | €109,513 | €116,088 | +€6,575 | +6.0% |
| Accrued charges and deferred income | 492/3 | €12,271 | €3,774 | -€8,497 | -69.2% |
| Remuneration, social security and pensions | 62 | €38,108 | €53,156 | +€15,048 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,947 | €8,550 | -€3,397 | -28.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,433 | €3,140 | +€6,573 | |
| Other operating charges | 640/8 | €3,009 | €3,026 | +€17 | +0.6% |
| Gross operating margin | 9900 | €310,348 | €253,558 | -€56,790 | -18.3% |
| Operating profit (loss) | 9901 | €260,717 | €185,686 | -€75,031 | -28.8% |
| Financial income | 75/76B | €15,453 | €21,567 | +€6,114 | +39.6% |
| Recurring financial income | 75 | €15,453 | €21,567 | +€6,114 | +39.6% |
| Financial charges | 65/66B | €5,098 | €5,952 | +€855 | +16.8% |
| Recurring financial charges | 65 | €5,098 | €5,952 | +€855 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €271,073 | €201,300 | -€69,772 | -25.7% |
| Income taxes | 67/77 | €84,669 | €60,992 | -€23,677 | -28.0% |
| Profit (loss) for the period | 9904 | €186,404 | €140,308 | -€46,096 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €186,404 | €140,308 | -€46,096 | -24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.