BROODJESKOERIER: 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.
BROODJESKOERIER
Largest movements
- Cash +€42,050
up €42,050 (+200%), from €21,075 to €63,125
mainly Other debts (+€46,512) and Investment in fixed assets (net) (+€31,310)
- Tangible fixed assets -€31,310
no longer reported in 2025 (was €31,310)
of which Land and buildings: -€17,257
- Receivables within one year -€14,813
down €14,813 (-54.7%), from €27,067 to €12,254
of which Trade receivables: -€7,670
- Deferred charges and accrued income -€3,214
no longer reported in 2025 (was €3,214)
- Reserves -€56,722
no longer reported in 2025 (was €56,722)
- Other debts +€46,512
up €46,512 (+217%), from €21,468 to €67,981
- Tax, wage and social debts +€2,860
up €2,860 (+748%), from €382 to €3,242
- Gross operating margin -€30,847
down €30,847 (-57.5%), from €53,661 to €22,814
- Staff costs -€14,130
down €14,130 (-61.0%), from €23,159 to €9,029
- Depreciation -€11,609
no longer reported in 2025 (was €11,609)
- Financial income -€831
down €831 (-100.0%), from €831 to €0
- Taxes -€758
down €758 (-19.0%), from €4,001 to €3,242
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 | €82,667 | €75,379 | -€7,287 | -8.8% |
| Fixed assets | 21/28 | €31,310 | - | -€31,310 | |
| Tangible fixed assets | 22/27 | €31,310 | - | -€31,310 | |
| Land and buildings | 22 | €17,257 | - | -€17,257 | |
| Plant, machinery and equipment | 23 | €12,449 | - | -€12,449 | |
| Furniture and vehicles | 24 | €1,605 | - | -€1,605 | |
| Current assets | 29/58 | €51,356 | €75,379 | +€24,023 | +46.8% |
| Amounts receivable within one year | 40/41 | €27,067 | €12,254 | -€14,813 | -54.7% |
| Trade receivables | 40 | €7,670 | - | -€7,670 | |
| Other amounts receivable | 41 | €19,397 | €12,254 | -€7,143 | -36.8% |
| Cash at bank and in hand | 54/58 | €21,075 | €63,125 | +€42,050 | +200% |
| Deferred charges and accrued income | 490/1 | €3,214 | - | -€3,214 | |
| Total equity and liabilities | 10/49 | €82,667 | €75,379 | -€7,287 | -8.8% |
| Equity | 10/15 | €59,222 | €2,500 | -€56,722 | -95.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,722 | - | -€56,722 | |
| Distributable reserves | 133 | €56,722 | - | -€56,722 | |
| Amounts payable | 17/49 | €23,444 | €72,879 | +€49,435 | +211% |
| Amounts payable within one year | 42/48 | €23,444 | €72,879 | +€49,435 | +211% |
| Trade debts | 44 | €1,594 | €1,656 | +€63 | +3.9% |
| Suppliers | 440/4 | €1,594 | €1,656 | +€63 | +3.9% |
| Taxes, remuneration and social security | 45 | €382 | €3,242 | +€2,860 | +748% |
| Taxes | 450/3 | €382 | €3,242 | +€2,860 | +748% |
| Other amounts payable | 47/48 | €21,468 | €67,981 | +€46,512 | +217% |
| Non-recurring operating income | 76A | - | €8,690 | +€8,690 | |
| Remuneration, social security and pensions | 62 | €23,159 | €9,029 | -€14,130 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,609 | - | -€11,609 | |
| Other operating charges | 640/8 | €1,047 | €512 | -€535 | -51.1% |
| Gross operating margin | 9900 | €53,661 | €22,814 | -€30,847 | -57.5% |
| Operating profit (loss) | 9901 | €17,845 | €13,274 | -€4,572 | -25.6% |
| Financial income | 75/76B | €831 | €0 | -€831 | -100.0% |
| Recurring financial income | 75 | €831 | €0 | -€831 | -100.0% |
| Financial charges | 65/66B | €27 | €55 | +€28 | +102% |
| Recurring financial charges | 65 | €27 | €55 | +€28 | +102% |
| Profit (loss) for the period before taxes | 9903 | €18,650 | €13,219 | -€5,430 | -29.1% |
| Income taxes | 67/77 | €4,001 | €3,242 | -€758 | -19.0% |
| Profit (loss) for the period | 9904 | €14,649 | €9,977 | -€4,672 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,649 | €9,977 | -€4,672 | -31.9% |
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 25 October 2026 via checked.be.