BROKERS TRADING: 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.
BROKERS TRADING
Largest movements
- Deferred charges and accrued income -€13,393
no longer reported in 2025 (was €13,393)
- Cash +€10,593
up €10,593 (+272%), from €3,890 to €14,483
mainly Net result for the year (+€61,118) and Deferred charges and accrued income (+€13,393)
- Receivables within one year +€1,641
up €1,641 (+14.9%), from €11,030 to €12,671
of which Trade receivables: +€1,639
- Other debts -€64,056
down €64,056 (-57.0%), from €112,436 to €48,380
- Profit (loss) carried forward +€61,118
up €61,118 (+35.0%), from -€174,575 to -€113,456
- Tax, wage and social debts +€2,669
up €2,669 (+69.8%), from €3,821 to €6,489
- Trade debts -€890
down €890 (-13.4%), from €6,631 to €5,741
- Gross operating margin -€3,216
down €3,216 (-4.9%), from €65,931 to €62,715
- Other operating charges +€1,203
up €1,203 (+414%), from €291 to €1,494
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 | €28,313 | €27,154 | -€1,159 | -4.1% |
| Current assets | 29/58 | €28,313 | €27,154 | -€1,159 | -4.1% |
| Amounts receivable within one year | 40/41 | €11,030 | €12,671 | +€1,641 | +14.9% |
| Trade receivables | 40 | €11,026 | €12,665 | +€1,639 | +14.9% |
| Other amounts receivable | 41 | €4 | €6 | +€2 | +50.0% |
| Cash at bank and in hand | 54/58 | €3,890 | €14,483 | +€10,593 | +272% |
| Deferred charges and accrued income | 490/1 | €13,393 | - | -€13,393 | |
| Total equity and liabilities | 10/49 | €28,313 | €27,154 | -€1,159 | -4.1% |
| Equity | 10/15 | -€94,575 | -€33,456 | +€61,118 | +64.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,575 | -€113,456 | +€61,118 | +35.0% |
| Amounts payable | 17/49 | €122,888 | €60,611 | -€62,277 | -50.7% |
| Amounts payable within one year | 42/48 | €122,888 | €60,611 | -€62,277 | -50.7% |
| Trade debts | 44 | €6,631 | €5,741 | -€890 | -13.4% |
| Suppliers | 440/4 | €6,631 | €5,741 | -€890 | -13.4% |
| Taxes, remuneration and social security | 45 | €3,821 | €6,489 | +€2,669 | +69.8% |
| Taxes | 450/3 | €3,821 | €6,489 | +€2,669 | +69.8% |
| Other amounts payable | 47/48 | €112,436 | €48,380 | -€64,056 | -57.0% |
| Other operating charges | 640/8 | €291 | €1,494 | +€1,203 | +414% |
| Gross operating margin | 9900 | €65,931 | €62,715 | -€3,216 | -4.9% |
| Operating profit (loss) | 9901 | €65,641 | €61,222 | -€4,419 | -6.7% |
| Financial charges | 65/66B | €92 | €103 | +€11 | +12.3% |
| Recurring financial charges | 65 | €92 | €103 | +€11 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €65,549 | €61,118 | -€4,431 | -6.8% |
| Profit (loss) for the period | 9904 | €65,549 | €61,118 | -€4,431 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,549 | €61,118 | -€4,431 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.