BROLI: 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.
BROLI
Largest movements
- Cash -€31,425
down €31,425 (-55.2%), from €56,904 to €25,479
mainly Receivables within one year (-€26,134) and Other debts (-€14,938)
- Receivables within one year +€26,134
up €26,134 (+120.6%), from €21,671 to €47,806
of which Other amounts receivable: +€23,184
- Tangible fixed assets -€7,656
down €7,656 (-18.2%), from €41,981 to €34,325
of which Land and buildings: -€4,811
- Stocks and contracts +€3,399
up €3,399 (+24.7%), from €13,740 to €17,139
- Deferred charges and accrued income +€2,533
up €2,533, from €0 to €2,533
- Other debts -€14,938
down €14,938 (-94.7%), from €15,771 to €833
- Debts after one year -€8,385
down €8,385 (-32.3%), from €25,973 to €17,587
- Trade debts +€7,834
up €7,834 (+37.4%), from €20,927 to €28,761
- Profit (loss) carried forward +€7,747
up €7,747 (+111.1%), from €6,971 to €14,718
- Reserves +€5,000
up €5,000, from €0 to €5,000
- Gross operating margin +€34,012
up €34,012 (+24.7%), from €137,590 to €171,602
- Staff costs +€11,376
up €11,376 (+9.3%), from €122,271 to €133,647
- Other operating charges -€5,809
down €5,809 (-47.4%), from €12,250 to €6,442
- Taxes +€3,316
up €3,316 (+330.9%), from €1,002 to €4,318
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 | €136,329 | €129,314 | -€7,014 | -5.1% |
| Fixed assets | 21/28 | €44,013 | €36,357 | -€7,656 | -17.4% |
| Tangible fixed assets | 22/27 | €41,981 | €34,325 | -€7,656 | -18.2% |
| Land and buildings | 22 | €22,025 | €17,214 | -€4,811 | -21.8% |
| Plant, machinery and equipment | 23 | €14,249 | €11,578 | -€2,671 | -18.7% |
| Furniture and vehicles | 24 | €5,707 | €5,533 | -€174 | -3.0% |
| Financial fixed assets | 28 | €2,032 | €2,032 | = | 0.0% |
| Current assets | 29/58 | €92,316 | €92,958 | +€642 | +0.7% |
| Stocks and contracts in progress | 3 | €13,740 | €17,139 | +€3,399 | +24.7% |
| Stocks | 30/36 | €13,740 | €17,139 | +€3,399 | +24.7% |
| Amounts receivable within one year | 40/41 | €21,671 | €47,806 | +€26,134 | +120.6% |
| Trade receivables | 40 | €11,053 | €14,004 | +€2,950 | +26.7% |
| Other amounts receivable | 41 | €10,618 | €33,802 | +€23,184 | +218.3% |
| Cash at bank and in hand | 54/58 | €56,904 | €25,479 | -€31,425 | -55.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,533 | +€2,533 | |
| Total equity and liabilities | 10/49 | €136,329 | €129,314 | -€7,014 | -5.1% |
| Equity | 10/15 | €25,571 | €38,318 | +€12,747 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €5,000 | +€5,000 | |
| Distributable reserves | 133 | €0 | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €6,971 | €14,718 | +€7,747 | +111.1% |
| Amounts payable | 17/49 | €110,758 | €90,996 | -€19,762 | -17.8% |
| Amounts payable after more than one year | 17 | €25,973 | €17,587 | -€8,385 | -32.3% |
| Financial debts | 170/4 | €25,973 | €17,587 | -€8,385 | -32.3% |
| Amounts payable within one year | 42/48 | €84,785 | €70,409 | -€14,376 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €11,938 | €8,943 | -€2,996 | -25.1% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Credit institutions | 430/8 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €20,927 | €28,761 | +€7,834 | +37.4% |
| Suppliers | 440/4 | €20,927 | €28,761 | +€7,834 | +37.4% |
| Taxes, remuneration and social security | 45 | €28,648 | €24,372 | -€4,276 | -14.9% |
| Taxes | 450/3 | €19,022 | €6,185 | -€12,837 | -67.5% |
| Remuneration and social security | 454/9 | €9,626 | €18,188 | +€8,561 | +88.9% |
| Other amounts payable | 47/48 | €15,771 | €833 | -€14,938 | -94.7% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €122,271 | €133,647 | +€11,376 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,624 | €10,584 | -€1,039 | -8.9% |
| Other operating charges | 640/8 | €12,250 | €6,442 | -€5,809 | -47.4% |
| Gross operating margin | 9900 | €137,590 | €171,602 | +€34,012 | +24.7% |
| Operating profit (loss) | 9901 | -€8,555 | €20,929 | +€29,484 | |
| Financial income | 75/76B | €86 | €803 | +€717 | +834.1% |
| Recurring financial income | 75 | €86 | €803 | +€717 | +834.1% |
| Financial charges | 65/66B | €3,163 | €3,834 | +€671 | +21.2% |
| Recurring financial charges | 65 | €3,163 | €3,834 | +€671 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,631 | €17,899 | +€29,530 | |
| Income taxes | 67/77 | €1,002 | €4,318 | +€3,316 | +330.9% |
| Profit (loss) for the period | 9904 | -€12,634 | €13,580 | +€26,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,634 | €13,580 | +€26,214 |
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 6 October 2026 via checked.be.