BROODHUIS: 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.
BROODHUIS
Largest movements
- Cash -€6,153
down €6,153 (-11.0%), from €56,078 to €49,925
mainly Net result for the year (-€7,329) and Trade debts (-€1,571)
- Receivables within one year -€3,074
down €3,074 (-74.6%), from €4,119 to €1,045
of which Trade receivables: -€1,959
- Tangible fixed assets -€1,938
down €1,938 (-16.1%), from €12,031 to €10,094
of which Plant, machinery and equipment: -€1,718
- Profit (loss) carried forward -€7,329
down €7,329 (-35.7%), from -€20,517 to -€27,846
- Trade debts -€1,571
down €1,571 (-25.4%), from €6,188 to €4,617
- Tax, wage and social debts -€1,263
down €1,263 (-17.3%), from €7,294 to €6,031
of which Taxes: -€1,391
- Gross operating margin -€19,844
down €19,844 (-32.9%), from €60,317 to €40,473
- Staff costs +€8,901
up €8,901 (+26.5%), from €33,644 to €42,545
- Depreciation +€839
up €839 (+76.4%), from €1,099 to €1,938
- Other operating charges +€692
up €692 (+34.8%), from €1,992 to €2,684
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 | €76,165 | €66,002 | -€10,163 | -13.3% |
| Fixed assets | 21/28 | €12,036 | €10,099 | -€1,938 | -16.1% |
| Tangible fixed assets | 22/27 | €12,031 | €10,094 | -€1,938 | -16.1% |
| Land and buildings | 22 | €4,188 | €4,188 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,184 | €5,466 | -€1,718 | -23.9% |
| Furniture and vehicles | 24 | €659 | €439 | -€220 | -33.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €64,129 | €55,903 | -€8,226 | -12.8% |
| Stocks and contracts in progress | 3 | €2,748 | €3,019 | +€271 | +9.8% |
| Stocks | 30/36 | €2,748 | €3,019 | +€271 | +9.8% |
| Amounts receivable within one year | 40/41 | €4,119 | €1,045 | -€3,074 | -74.6% |
| Trade receivables | 40 | €2,853 | €894 | -€1,959 | -68.7% |
| Other amounts receivable | 41 | €1,266 | €151 | -€1,115 | -88.1% |
| Cash at bank and in hand | 54/58 | €56,078 | €49,925 | -€6,153 | -11.0% |
| Deferred charges and accrued income | 490/1 | €1,183 | €1,914 | +€730 | +61.7% |
| Total equity and liabilities | 10/49 | €76,165 | €66,002 | -€10,163 | -13.3% |
| Equity | 10/15 | €62,683 | €55,354 | -€7,329 | -11.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,200 | €21,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,517 | -€27,846 | -€7,329 | -35.7% |
| Amounts payable | 17/49 | €13,482 | €10,648 | -€2,834 | -21.0% |
| Amounts payable within one year | 42/48 | €13,482 | €10,648 | -€2,834 | -21.0% |
| Trade debts | 44 | €6,188 | €4,617 | -€1,571 | -25.4% |
| Suppliers | 440/4 | €6,188 | €4,617 | -€1,571 | -25.4% |
| Taxes, remuneration and social security | 45 | €7,294 | €6,031 | -€1,263 | -17.3% |
| Taxes | 450/3 | €1,753 | €361 | -€1,391 | -79.4% |
| Remuneration and social security | 454/9 | €5,541 | €5,669 | +€128 | +2.3% |
| Remuneration, social security and pensions | 62 | €33,644 | €42,545 | +€8,901 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,099 | €1,938 | +€839 | +76.4% |
| Other operating charges | 640/8 | €1,992 | €2,684 | +€692 | +34.8% |
| Gross operating margin | 9900 | €60,317 | €40,473 | -€19,844 | -32.9% |
| Operating profit (loss) | 9901 | €23,583 | -€6,693 | -€30,276 | |
| Financial income | 75/76B | €50 | €140 | +€89 | +177.1% |
| Recurring financial income | 75 | €50 | €140 | +€89 | +177.1% |
| Financial charges | 65/66B | €297 | €382 | +€84 | +28.4% |
| Recurring financial charges | 65 | €297 | €382 | +€84 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €23,336 | -€6,935 | -€30,271 | |
| Income taxes | 67/77 | €387 | €394 | +€7 | +1.8% |
| Profit (loss) for the period | 9904 | €22,949 | -€7,329 | -€30,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,949 | -€7,329 | -€30,278 |
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 8 October 2026 via checked.be.