BROODKAST: 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.
BROODKAST
Largest movements
- Receivables within one year +€35,160
up €35,160 (+203%), from €17,325 to €52,485
of which Trade receivables: +€35,545
- Cash +€12,962
up €12,962 (+48.4%), from €26,762 to €39,725
mainly Advances received (+€35,000) and Depreciation (+€10,732)
- Tangible fixed assets -€10,732
down €10,732 (-7.0%), from €152,901 to €142,169
of which Other tangible fixed assets: -€8,655
- Deferred charges and accrued income +€9,637
up €9,637 (+554%), from €1,739 to €11,376
- Profit (loss) carried forward +€88,275
up €88,275, from -€88,275 to €0
- Reserves -€83,215
down €83,215 (-95.7%), from €86,963 to €3,748
of which Distributable reserves: -€83,215
- Advances received +€35,000
new in 2025: €35,000
- Other debts +€9,130
up €9,130 (+9.4%), from €97,284 to €106,414
- Gross operating margin +€49,661
up €49,661, from -€29,836 to €19,826
- Taxes -€13,052
down €13,052 (-84.5%), from €15,444 to €2,392
- Other operating charges -€10,385
down €10,385 (-88.2%), from €11,769 to €1,383
- Depreciation +€903
up €903 (+9.2%), from €9,829 to €10,732
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 | €208,727 | €255,754 | +€47,027 | +22.5% |
| Fixed assets | 21/28 | €162,901 | €152,169 | -€10,732 | -6.6% |
| Tangible fixed assets | 22/27 | €152,901 | €142,169 | -€10,732 | -7.0% |
| Plant, machinery and equipment | 23 | €30,514 | €28,921 | -€1,593 | -5.2% |
| Furniture and vehicles | 24 | €1,049 | €566 | -€484 | -46.1% |
| Other tangible fixed assets | 26 | €121,338 | €112,683 | -€8,655 | -7.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €45,827 | €103,585 | +€57,759 | +126% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,325 | €52,485 | +€35,160 | +203% |
| Trade receivables | 40 | €16,940 | €52,485 | +€35,545 | +210% |
| Other amounts receivable | 41 | €385 | €0 | -€385 | -100% |
| Cash at bank and in hand | 54/58 | €26,762 | €39,725 | +€12,962 | +48.4% |
| Deferred charges and accrued income | 490/1 | €1,739 | €11,376 | +€9,637 | +554% |
| Total equity and liabilities | 10/49 | €208,727 | €255,754 | +€47,027 | +22.5% |
| Equity | 10/15 | €4,886 | €9,945 | +€5,060 | +104% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €86,963 | €3,748 | -€83,215 | -95.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €86,963 | €3,748 | -€83,215 | -95.7% |
| Profit (loss) carried forward | 14 | -€88,275 | €0 | +€88,275 | |
| Amounts payable | 17/49 | €203,842 | €245,809 | +€41,968 | +20.6% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,842 | €155,809 | +€41,968 | +36.9% |
| Trade debts | 44 | €14,970 | €13,029 | -€1,942 | -13.0% |
| Suppliers | 440/4 | €14,970 | €13,029 | -€1,942 | -13.0% |
| Advances received on contracts in progress | 46 | - | €35,000 | +€35,000 | |
| Taxes, remuneration and social security | 45 | €1,587 | €1,366 | -€221 | -13.9% |
| Taxes | 450/3 | €1,587 | €1,366 | -€221 | -13.9% |
| Other amounts payable | 47/48 | €97,284 | €106,414 | +€9,130 | +9.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,829 | €10,732 | +€903 | +9.2% |
| Other operating charges | 640/8 | €11,769 | €1,383 | -€10,385 | -88.2% |
| Gross operating margin | 9900 | -€29,836 | €19,826 | +€49,661 | |
| Operating profit (loss) | 9901 | -€51,433 | €7,711 | +€59,144 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €173 | €259 | +€86 | +50.0% |
| Recurring financial charges | 65 | €173 | €259 | +€86 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€51,606 | €7,452 | +€59,058 | |
| Income taxes | 67/77 | €15,444 | €2,392 | -€13,052 | -84.5% |
| Profit (loss) for the period | 9904 | -€67,050 | €5,060 | +€72,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,050 | €5,060 | +€72,109 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.