BROL COFFEE HOUSE: what changed
BROL COFFEE HOUSE
Largest movements
- Tangible fixed assets +€84,795
up €84,795 (+162%), from €52,304 to €137,099
of which Other tangible fixed assets: +€65,758
- Receivables within one year +€36,362
up €36,362 (+289%), from €12,562 to €48,924
of which Trade receivables: +€18,323
- Stocks and contracts -€13,739
down €13,739 (-38.1%), from €36,036 to €22,297
- Cash +€6,376
up €6,376 (+56.6%), from €11,266 to €17,642
mainly Debts after one year (+€75,220) and Tax, wage and social debts (+€36,418)
- Deferred charges and accrued income +€2,631
up €2,631 (+1,474%), from €178 to €2,809
- Debts after one year +€75,220
new in 2025: €75,220
- Tax, wage and social debts +€36,418
up €36,418 (+52.9%), from €68,830 to €105,249
of which Taxes: +€36,805
- Current portion of long-term debt +€5,522
up €5,522 (+37.6%), from €14,695 to €20,217
- Trade debts -€5,487
down €5,487 (-55.5%), from €9,887 to €4,401
- Profit (loss) carried forward +€4,239
up €4,239 (+44.4%), from €9,540 to €13,778
- Turnover +€106,105
up €106,105 (+26.6%), from €399,286 to €505,391
- Purchases and services +€82,871
up €82,871 (+30.4%), from €272,224 to €355,095
- Gross operating margin +€38,201
up €38,201 (+26.3%), from €145,082 to €183,282
- Write-downs +€15,528
no longer reported in 2025 (was -€15,528)
- Taxes +€15,312
up €15,312 (+856%), from €1,789 to €17,101
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,952 | €229,376 | +€116,424 | +103% |
| Fixed assets | 21/28 | €52,909 | €137,704 | +€84,795 | +160% |
| Tangible fixed assets | 22/27 | €52,304 | €137,099 | +€84,795 | +162% |
| Plant, machinery and equipment | 23 | €17,404 | €32,400 | +€14,995 | +86.2% |
| Furniture and vehicles | 24 | - | €4,042 | +€4,042 | |
| Other tangible fixed assets | 26 | €34,900 | €100,657 | +€65,758 | +188% |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €60,042 | €91,672 | +€31,630 | +52.7% |
| Stocks and contracts in progress | 3 | €36,036 | €22,297 | -€13,739 | -38.1% |
| Stocks | 30/36 | €36,036 | €22,297 | -€13,739 | -38.1% |
| Amounts receivable within one year | 40/41 | €12,562 | €48,924 | +€36,362 | +289% |
| Trade receivables | 40 | €2,550 | €20,873 | +€18,323 | +718% |
| Other amounts receivable | 41 | €10,012 | €28,051 | +€18,039 | +180% |
| Cash at bank and in hand | 54/58 | €11,266 | €17,642 | +€6,376 | +56.6% |
| Deferred charges and accrued income | 490/1 | €178 | €2,809 | +€2,631 | +1,474% |
| Total equity and liabilities | 10/49 | €112,952 | €229,376 | +€116,424 | +103% |
| Equity | 10/15 | €19,540 | €23,778 | +€4,239 | +21.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €9,540 | €13,778 | +€4,239 | +44.4% |
| Amounts payable | 17/49 | €93,412 | €205,598 | +€112,186 | +120% |
| Amounts payable after more than one year | 17 | - | €75,220 | +€75,220 | |
| Financial debts | 170/4 | - | €75,220 | +€75,220 | |
| Amounts payable within one year | 42/48 | €93,412 | €129,866 | +€36,454 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €14,695 | €20,217 | +€5,522 | +37.6% |
| Trade debts | 44 | €9,887 | €4,401 | -€5,487 | -55.5% |
| Suppliers | 440/4 | €9,887 | €4,401 | -€5,487 | -55.5% |
| Taxes, remuneration and social security | 45 | €68,830 | €105,249 | +€36,418 | +52.9% |
| Taxes | 450/3 | €17,734 | €54,539 | +€36,805 | +208% |
| Remuneration and social security | 454/9 | €51,096 | €50,710 | -€386 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €512 | +€512 | |
| Turnover | 70 | €399,286 | €505,391 | +€106,105 | +26.6% |
| Non-recurring operating income | 76A | - | €12,563 | +€12,563 | |
| Goods, raw materials, services and sundry goods | 60/61 | €272,224 | €355,095 | +€82,871 | +30.4% |
| Remuneration, social security and pensions | 62 | €136,201 | €140,692 | +€4,491 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,063 | €13,955 | +€6,892 | +97.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,528 | - | +€15,528 | |
| Other operating charges | 640/8 | €587 | €5,638 | +€5,051 | +861% |
| Gross operating margin | 9900 | €145,082 | €183,282 | +€38,201 | +26.3% |
| Operating profit (loss) | 9901 | €16,759 | €22,998 | +€6,239 | +37.2% |
| Financial income | 75/76B | - | €1,375 | +€1,375 | |
| Recurring financial income | 75 | - | €1,375 | +€1,375 | |
| Financial charges | 65/66B | €3,164 | €3,033 | -€131 | -4.1% |
| Recurring financial charges | 65 | €3,164 | €3,033 | -€131 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €13,596 | €21,340 | +€7,744 | +57.0% |
| Income taxes | 67/77 | €1,789 | €17,101 | +€15,312 | +856% |
| Profit (loss) for the period | 9904 | €11,807 | €4,239 | -€7,568 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,807 | €4,239 | -€7,568 | -64.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.