BROIGNIEZ: 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.
BROIGNIEZ
Largest movements
- Receivables within one year -€40,962
down €40,962 (-12.4%), from €330,378 to €289,417
of which Other amounts receivable: -€28,649
- Cash +€20,015
up €20,015 (+354%), from €5,658 to €25,673
mainly Receivables within one year (+€40,962) and Stocks and contracts (+€15,755)
- Stocks and contracts -€15,755
down €15,755 (-27.8%), from €56,737 to €40,982
- Trade debts -€42,152
down €42,152 (-29.0%), from €145,478 to €103,326
- Gross operating margin +€4,088
up €4,088 (+3.1%), from €130,931 to €135,019
- Staff costs +€2,013
up €2,013 (+1.7%), from €118,560 to €120,573
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 | €436,289 | €398,024 | -€38,265 | -8.8% |
| Fixed assets | 21/28 | €27,453 | €25,848 | -€1,606 | -5.8% |
| Tangible fixed assets | 22/27 | €27,453 | €25,848 | -€1,606 | -5.8% |
| Land and buildings | 22 | €22,056 | €19,605 | -€2,451 | -11.1% |
| Plant, machinery and equipment | 23 | €5,397 | €6,243 | +€845 | +15.7% |
| Current assets | 29/58 | €408,836 | €372,176 | -€36,660 | -9.0% |
| Stocks and contracts in progress | 3 | €56,737 | €40,982 | -€15,755 | -27.8% |
| Stocks | 30/36 | €56,737 | €40,982 | -€15,755 | -27.8% |
| Amounts receivable within one year | 40/41 | €330,378 | €289,417 | -€40,962 | -12.4% |
| Trade receivables | 40 | €112,464 | €100,151 | -€12,313 | -10.9% |
| Other amounts receivable | 41 | €217,915 | €189,266 | -€28,649 | -13.1% |
| Cash at bank and in hand | 54/58 | €5,658 | €25,673 | +€20,015 | +354% |
| Deferred charges and accrued income | 490/1 | €16,063 | €16,105 | +€41 | +0.3% |
| Total equity and liabilities | 10/49 | €436,289 | €398,024 | -€38,265 | -8.8% |
| Equity | 10/15 | €119,682 | €123,414 | +€3,732 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,020 | €67,752 | +€3,732 | +5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,020 | €67,752 | +€3,732 | +5.8% |
| Profit (loss) carried forward | 14 | €49,462 | €49,462 | = | 0.0% |
| Provisions and deferred taxes | 16 | €20,110 | €20,110 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,110 | €20,110 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,110 | €20,110 | = | 0.0% |
| Amounts payable | 17/49 | €296,497 | €254,500 | -€41,997 | -14.2% |
| Amounts payable within one year | 42/48 | €294,654 | €252,158 | -€42,496 | -14.4% |
| Trade debts | 44 | €145,478 | €103,326 | -€42,152 | -29.0% |
| Suppliers | 440/4 | €145,478 | €103,326 | -€42,152 | -29.0% |
| Advances received on contracts in progress | 46 | €48,500 | €46,000 | -€2,500 | -5.2% |
| Taxes, remuneration and social security | 45 | €6,269 | €8,239 | +€1,970 | +31.4% |
| Taxes | 450/3 | €3,337 | €3,982 | +€645 | +19.3% |
| Remuneration and social security | 454/9 | €2,931 | €4,256 | +€1,325 | +45.2% |
| Other amounts payable | 47/48 | €94,407 | €94,593 | +€186 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,843 | €2,342 | +€499 | +27.1% |
| Remuneration, social security and pensions | 62 | €118,560 | €120,573 | +€2,013 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,393 | €3,870 | +€477 | +14.1% |
| Other operating charges | 640/8 | €599 | €502 | -€97 | -16.2% |
| Gross operating margin | 9900 | €130,931 | €135,019 | +€4,088 | +3.1% |
| Operating profit (loss) | 9901 | €8,379 | €10,075 | +€1,696 | +20.2% |
| Financial income | 75/76B | - | €237 | +€237 | |
| Recurring financial income | 75 | - | €237 | +€237 | |
| Financial charges | 65/66B | €2,059 | €2,645 | +€587 | +28.5% |
| Recurring financial charges | 65 | €2,059 | €2,645 | +€587 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €6,321 | €7,666 | +€1,346 | +21.3% |
| Income taxes | 67/77 | €3,364 | €3,935 | +€570 | +16.9% |
| Profit (loss) for the period | 9904 | €2,956 | €3,732 | +€775 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,956 | €3,732 | +€775 | +26.2% |
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 25 October 2026 via checked.be.