BROOD & SPELEN: 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.
BROOD & SPELEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€981
down €981 (-0.9%), from -€104,938 to -€105,919
- Other debts +€933
up €933 (+11.4%), from €8,153 to €9,085
- Trade debts +€48
new in 2025: €48
- Gross operating margin -€105
down €105 (-31.6%), from -€332 to -€437
- Other operating charges +€12
up €12 (+2.3%), from €531 to €544
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,495 | €4,495 | = | 0.0% |
| Current assets | 29/58 | €4,495 | €4,495 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,495 | €4,495 | = | 0.0% |
| Other amounts receivable | 41 | €4,495 | €4,495 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,495 | €4,495 | = | 0.0% |
| Equity | 10/15 | -€3,658 | -€4,639 | -€981 | -26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,080 | €95,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €93,220 | €93,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,938 | -€105,919 | -€981 | -0.9% |
| Amounts payable | 17/49 | €8,153 | €9,133 | +€981 | +12.0% |
| Amounts payable within one year | 42/48 | €8,153 | €9,133 | +€981 | +12.0% |
| Trade debts | 44 | - | €48 | +€48 | |
| Suppliers | 440/4 | - | €48 | +€48 | |
| Other amounts payable | 47/48 | €8,153 | €9,085 | +€933 | +11.4% |
| Other operating charges | 640/8 | €531 | €544 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€332 | -€437 | -€105 | -31.6% |
| Operating profit (loss) | 9901 | -€863 | -€981 | -€117 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€863 | -€981 | -€117 | -13.6% |
| Profit (loss) for the period | 9904 | -€863 | -€981 | -€117 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€863 | -€981 | -€117 | -13.6% |
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 20 October 2026 via checked.be.