BROOD & SPELEN: what changed
BROOD & SPELEN
Largest movements
- Cash +€9,884
up €9,884 (+112%), from €8,816 to €18,700
mainly Net result for the year (+€17,172) and Deferred charges and accrued income (+€1,415)
- Tangible fixed assets +€3,019
up €3,019 (+134%), from €2,245 to €5,264
of which Furniture and vehicles: +€3,680
- Deferred charges and accrued income -€1,415
down €1,415 (-100%), from €1,415 to €0
- Profit (loss) carried forward +€17,172
up €17,172 (+48.9%), from -€35,118 to -€17,946
- Other debts -€6,185
down €6,185 (-38.4%), from €16,094 to €9,909
- Tax, wage and social debts +€1,297
up €1,297 (+125%), from €1,039 to €2,336
of which Remuneration and social security: +€898
- Trade debts -€905
down €905 (-34.1%), from €2,656 to €1,751
- Gross operating margin +€20,375
up €20,375 (+187%), from €10,912 to €31,287
- Staff costs +€7,188
up €7,188 (+208%), from €3,461 to €10,649
- Financial charges -€738
down €738 (-34.8%), from €2,122 to €1,384
- Depreciation +€731
up €731 (+311%), from €236 to €967
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 | €17,777 | €29,156 | +€11,379 | +64.0% |
| Fixed assets | 21/28 | €4,075 | €7,094 | +€3,019 | +74.1% |
| Tangible fixed assets | 22/27 | €2,245 | €5,264 | +€3,019 | +134% |
| Plant, machinery and equipment | 23 | €1,350 | €888 | -€462 | -34.2% |
| Furniture and vehicles | 24 | - | €3,680 | +€3,680 | |
| Other tangible fixed assets | 26 | €895 | €696 | -€199 | -22.2% |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €13,702 | €22,062 | +€8,360 | +61.0% |
| Stocks and contracts in progress | 3 | €1,726 | €1,525 | -€200 | -11.6% |
| Stocks | 30/36 | €1,726 | €1,525 | -€200 | -11.6% |
| Amounts receivable within one year | 40/41 | €1,745 | €1,837 | +€91 | +5.2% |
| Trade receivables | 40 | €1,696 | €475 | -€1,221 | -72.0% |
| Other amounts receivable | 41 | €49 | €1,362 | +€1,312 | +2,664% |
| Cash at bank and in hand | 54/58 | €8,816 | €18,700 | +€9,884 | +112% |
| Deferred charges and accrued income | 490/1 | €1,415 | €0 | -€1,415 | -100% |
| Total equity and liabilities | 10/49 | €17,777 | €29,156 | +€11,379 | +64.0% |
| Equity | 10/15 | -€2,011 | €15,161 | +€17,172 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,507 | €14,507 | = | 0.0% |
| Non-distributable reserves | 130/1 | €966 | €966 | = | 0.0% |
| Reserves not available under the articles | 1311 | €966 | €966 | = | 0.0% |
| Distributable reserves | 133 | €13,540 | €13,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,118 | -€17,946 | +€17,172 | +48.9% |
| Amounts payable | 17/49 | €19,788 | €13,995 | -€5,793 | -29.3% |
| Amounts payable within one year | 42/48 | €19,788 | €13,995 | -€5,793 | -29.3% |
| Trade debts | 44 | €2,656 | €1,751 | -€905 | -34.1% |
| Suppliers | 440/4 | €2,656 | €1,751 | -€905 | -34.1% |
| Taxes, remuneration and social security | 45 | €1,039 | €2,336 | +€1,297 | +125% |
| Taxes | 450/3 | €624 | €1,023 | +€399 | +64.0% |
| Remuneration and social security | 454/9 | €415 | €1,313 | +€898 | +216% |
| Other amounts payable | 47/48 | €16,094 | €9,909 | -€6,185 | -38.4% |
| Remuneration, social security and pensions | 62 | €3,461 | €10,649 | +€7,188 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €967 | +€731 | +311% |
| Other operating charges | 640/8 | €852 | €1,146 | +€294 | +34.5% |
| Gross operating margin | 9900 | €10,912 | €31,287 | +€20,375 | +187% |
| Operating profit (loss) | 9901 | €6,364 | €18,525 | +€12,161 | +191% |
| Financial income | 75/76B | €20 | €31 | +€11 | +52.3% |
| Recurring financial income | 75 | €20 | €31 | +€11 | +52.3% |
| Financial charges | 65/66B | €2,122 | €1,384 | -€738 | -34.8% |
| Recurring financial charges | 65 | €2,122 | €1,384 | -€738 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €4,262 | €17,172 | +€12,910 | +303% |
| Profit (loss) for the period | 9904 | €4,262 | €17,172 | +€12,910 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €4,262 | €17,172 | +€12,910 | +303% |
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 3 November 2026 via checked.be.