BROLUTIONS: 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.
BROLUTIONS
Largest movements
- Stocks and contracts +€967,504
up €967,504 (+60.8%), from €1.6m to €2.6m
of which Stocks: +€967,504
- Receivables within one year +€511,306
up €511,306 (+46.4%), from €1.1m to €1.6m
of which Trade receivables: +€510,628
- Current investments +€250,000
up €250,000 (+100%), from €250,000 to €500,000
- Cash +€184,901
up €184,901 (+37.2%), from €497,271 to €682,171
mainly Net result for the year (+€1.3m) and Other debts (+€736,429)
- Deferred charges and accrued income -€150,877
down €150,877 (-62.6%), from €240,838 to €89,962
- Other debts +€736,429
up €736,429 (+17,416%), from €4,228 to €740,657
- Reserves +€505,200
new in 2025: €505,200
- Trade debts +€429,287
up €429,287 (+53.3%), from €805,156 to €1.2m
- Tax, wage and social debts +€191,136
up €191,136 (+59.1%), from €323,231 to €514,367
of which Taxes: +€146,387
- Profit (loss) carried forward -€98,217
down €98,217 (-3.8%), from €2.6m to €2.5m
- Gross operating margin +€536,393
up €536,393 (+28.8%), from €1.9m to €2.4m
- Taxes +€166,396
up €166,396 (+47.0%), from €353,742 to €520,137
- Financial income +€82,040
up €82,040 (+294%), from €27,948 to €109,988
of which Financial income: +€82,040
- Staff costs +€81,807
up €81,807 (+15.6%), from €523,840 to €605,647
- Write-downs +€41,348
up €41,348 (+89.9%), from -€46,019 to -€4,671
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 | €3,712,379 | €5,476,783 | +€1.8m | +47.5% |
| Fixed assets | 21/28 | €32,870 | €34,440 | +€1,570 | +4.8% |
| Intangible fixed assets | 21 | €16,102 | €18,480 | +€2,378 | +14.8% |
| Tangible fixed assets | 22/27 | €6,039 | €5,181 | -€858 | -14.2% |
| Plant, machinery and equipment | 23 | €6,039 | €5,181 | -€858 | -14.2% |
| Financial fixed assets | 28 | €10,730 | €10,780 | +€50 | +0.5% |
| Current assets | 29/58 | €3,679,510 | €5,442,343 | +€1.8m | +47.9% |
| Stocks and contracts in progress | 3 | €1,590,433 | €2,557,937 | +€967,504 | +60.8% |
| Stocks | 30/36 | €1,590,433 | €2,557,937 | +€967,504 | +60.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,100,968 | €1,612,274 | +€511,306 | +46.4% |
| Trade receivables | 40 | €980,612 | €1,491,240 | +€510,628 | +52.1% |
| Other amounts receivable | 41 | €120,355 | €121,034 | +€678 | +0.6% |
| Current investments | 50/53 | €250,000 | €500,000 | +€250,000 | +100% |
| Cash at bank and in hand | 54/58 | €497,271 | €682,171 | +€184,901 | +37.2% |
| Deferred charges and accrued income | 490/1 | €240,838 | €89,962 | -€150,877 | -62.6% |
| Total equity and liabilities | 10/49 | €3,712,379 | €5,476,783 | +€1.8m | +47.5% |
| Equity | 10/15 | €2,579,732 | €2,986,715 | +€406,983 | +15.8% |
| Reserves | 13 | - | €505,200 | +€505,200 | |
| Tax-exempt reserves | 132 | - | €505,200 | +€505,200 | |
| Profit (loss) carried forward | 14 | €2,579,732 | €2,481,515 | -€98,217 | -3.8% |
| Amounts payable | 17/49 | €1,132,647 | €2,490,068 | +€1.4m | +120% |
| Amounts payable within one year | 42/48 | €1,132,615 | €2,489,903 | +€1.4m | +120% |
| Financial debts | 43 | - | €436 | +€436 | |
| Other loans | 439 | - | €436 | +€436 | |
| Trade debts | 44 | €805,156 | €1,234,443 | +€429,287 | +53.3% |
| Suppliers | 440/4 | €805,156 | €1,234,443 | +€429,287 | +53.3% |
| Taxes, remuneration and social security | 45 | €323,231 | €514,367 | +€191,136 | +59.1% |
| Taxes | 450/3 | €258,689 | €405,076 | +€146,387 | +56.6% |
| Remuneration and social security | 454/9 | €64,541 | €109,291 | +€44,749 | +69.3% |
| Other amounts payable | 47/48 | €4,228 | €740,657 | +€736,429 | +17,416% |
| Accrued charges and deferred income | 492/3 | €32 | €165 | +€133 | +422% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €523,840 | €605,647 | +€81,807 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,350 | €9,375 | +€25 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€46,019 | -€4,671 | +€41,348 | +89.9% |
| Other operating charges | 640/8 | €2,565 | €9,979 | +€7,413 | +289% |
| Non-recurring operating charges | 66A | €5,200 | €2,051 | -€3,149 | -60.6% |
| Gross operating margin | 9900 | €1,863,300 | €2,399,693 | +€536,393 | +28.8% |
| Operating profit (loss) | 9901 | €1,368,363 | €1,777,312 | +€408,948 | +29.9% |
| Financial income | 75/76B | €27,948 | €109,988 | +€82,040 | +294% |
| Recurring financial income | 75 | €27,948 | €109,988 | +€82,040 | +294% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €36,194 | €70,679 | +€34,485 | +95.3% |
| Recurring financial charges | 65 | €36,194 | €70,679 | +€34,485 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €1,360,118 | €1,816,620 | +€456,502 | +33.6% |
| Income taxes | 67/77 | €353,742 | €520,137 | +€166,396 | +47.0% |
| Profit (loss) for the period | 9904 | €1,006,376 | €1,296,483 | +€290,107 | +28.8% |
| Transfer to tax-exempt reserves | 689 | - | €505,200 | +€505,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,006,376 | €791,283 | -€215,093 | -21.4% |
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 14 October 2026 via checked.be.