BROKO: 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.
BROKO
Largest movements
- Tangible fixed assets -€31,595
down €31,595 (-8.5%), from €372,395 to €340,800
of which Land and buildings: -€29,267
- Cash +€7,104
up €7,104 (+6.4%), from €111,769 to €118,873
mainly Net result for the year (+€73,806) and Depreciation (+€32,917)
- Reserves +€49,870
up €49,870 (+52.0%), from €95,984 to €145,854
- Other debts -€40,694
no longer reported in 2025 (was €40,694)
- Debts after one year -€36,895
down €36,895 (-19.4%), from €190,447 to €153,551
- Gross operating margin +€3,626
up €3,626 (+2.5%), from €147,447 to €151,073
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 | €487,388 | €463,777 | -€23,612 | -4.8% |
| Fixed assets | 21/28 | €372,586 | €340,991 | -€31,595 | -8.5% |
| Tangible fixed assets | 22/27 | €372,395 | €340,800 | -€31,595 | -8.5% |
| Land and buildings | 22 | €367,683 | €338,416 | -€29,267 | -8.0% |
| Plant, machinery and equipment | 23 | €4,712 | €2,384 | -€2,328 | -49.4% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €114,802 | €122,786 | +€7,983 | +7.0% |
| Stocks and contracts in progress | 3 | €1,419 | €1,316 | -€103 | -7.3% |
| Stocks | 30/36 | €1,419 | €1,316 | -€103 | -7.3% |
| Amounts receivable within one year | 40/41 | €1,141 | €1,393 | +€253 | +22.2% |
| Trade receivables | 40 | €275 | €1,135 | +€860 | +312.1% |
| Other amounts receivable | 41 | €865 | €258 | -€607 | -70.2% |
| Cash at bank and in hand | 54/58 | €111,769 | €118,873 | +€7,104 | +6.4% |
| Deferred charges and accrued income | 490/1 | €474 | €1,204 | +€730 | +153.9% |
| Total equity and liabilities | 10/49 | €487,388 | €463,777 | -€23,612 | -4.8% |
| Equity | 10/15 | €194,717 | €244,587 | +€49,870 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,984 | €145,854 | +€49,870 | +52.0% |
| Distributable reserves | 133 | €95,984 | €145,854 | +€49,870 | +52.0% |
| Profit (loss) carried forward | 14 | €80,133 | €80,133 | -€0 | 0.0% |
| Amounts payable | 17/49 | €292,672 | €219,190 | -€73,482 | -25.1% |
| Amounts payable after more than one year | 17 | €190,447 | €153,551 | -€36,895 | -19.4% |
| Financial debts | 170/4 | €190,447 | €153,551 | -€36,895 | -19.4% |
| Amounts payable within one year | 42/48 | €102,225 | €64,484 | -€37,741 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €36,569 | €36,895 | +€326 | +0.9% |
| Trade debts | 44 | €844 | €863 | +€19 | +2.3% |
| Suppliers | 440/4 | €844 | €863 | +€19 | +2.3% |
| Taxes, remuneration and social security | 45 | €24,118 | €26,725 | +€2,607 | +10.8% |
| Taxes | 450/3 | €24,118 | €26,725 | +€2,607 | +10.8% |
| Other amounts payable | 47/48 | €40,694 | - | -€40,694 | |
| Accrued charges and deferred income | 492/3 | - | €1,155 | +€1,155 | |
| Non-recurring operating income | 76A | - | €11,145 | +€11,145 | |
| Remuneration, social security and pensions | 62 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,992 | €32,917 | -€75 | -0.2% |
| Other operating charges | 640/8 | €4,297 | €5,235 | +€938 | +21.8% |
| Gross operating margin | 9900 | €147,447 | €151,073 | +€3,626 | +2.5% |
| Operating profit (loss) | 9901 | €110,131 | €112,920 | +€2,789 | +2.5% |
| Financial income | 75/76B | €23 | €79 | +€56 | +245.8% |
| Recurring financial income | 75 | €23 | €79 | +€56 | +245.8% |
| Financial charges | 65/66B | €4,941 | €5,418 | +€477 | +9.7% |
| Recurring financial charges | 65 | €4,941 | €5,418 | +€477 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €105,213 | €107,582 | +€2,369 | +2.3% |
| Income taxes | 67/77 | €35,024 | €33,776 | -€1,248 | -3.6% |
| Profit (loss) for the period | 9904 | €70,189 | €73,806 | +€3,617 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,189 | €73,806 | +€3,617 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.