BROODTIEK: 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.
BROODTIEK
Largest movements
- Cash +€39,506
up €39,506 (+107.4%), from €36,781 to €76,287
mainly Other debts (+€39,279) and Net result for the year (+€32,260)
- Tangible fixed assets -€17,640
down €17,640 (-32.0%), from €55,051 to €37,411
of which Furniture and vehicles: -€19,471
- Deferred charges and accrued income +€1,584
new in 2025: €1,584
- Other debts +€39,279
up €39,279 (+1694.5%), from €2,318 to €41,597
- Profit (loss) carried forward -€17,740
down €17,740 (-54.4%), from €32,591 to €14,851
- Accrued charges and deferred income +€6,554
up €6,554 (+646.4%), from €1,014 to €7,568
- Tax, wage and social debts +€5,509
up €5,509 (+36.2%), from €15,231 to €20,740
of which Taxes: +€5,650
- Trade debts -€5,314
down €5,314 (-14.8%), from €35,847 to €30,533
of which Bills of exchange payable: -€5,584
- Staff costs +€5,483
up €5,483 (+20.7%), from €26,430 to €31,913
- Gross operating margin +€4,532
up €4,532 (+4.7%), from €96,367 to €100,899
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 | €94,316 | €118,289 | +€23,973 | +25.4% |
| Fixed assets | 21/28 | €55,051 | €37,411 | -€17,640 | -32.0% |
| Tangible fixed assets | 22/27 | €55,051 | €37,411 | -€17,640 | -32.0% |
| Land and buildings | 22 | - | €1,947 | +€1,947 | |
| Plant, machinery and equipment | 23 | €15,247 | €15,837 | +€590 | +3.9% |
| Furniture and vehicles | 24 | €35,971 | €16,500 | -€19,471 | -54.1% |
| Other tangible fixed assets | 26 | €3,833 | €3,127 | -€706 | -18.4% |
| Current assets | 29/58 | €39,265 | €80,878 | +€41,613 | +106.0% |
| Amounts receivable within one year | 40/41 | €2,484 | €3,007 | +€523 | +21.1% |
| Trade receivables | 40 | - | €2,144 | +€2,144 | |
| Other amounts receivable | 41 | €2,484 | €863 | -€1,621 | -65.3% |
| Cash at bank and in hand | 54/58 | €36,781 | €76,287 | +€39,506 | +107.4% |
| Deferred charges and accrued income | 490/1 | - | €1,584 | +€1,584 | |
| Total equity and liabilities | 10/49 | €94,316 | €118,289 | +€23,973 | +25.4% |
| Equity | 10/15 | €35,591 | €17,851 | -€17,740 | -49.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,591 | €14,851 | -€17,740 | -54.4% |
| Amounts payable | 17/49 | €58,725 | €100,438 | +€41,713 | +71.0% |
| Amounts payable within one year | 42/48 | €57,711 | €92,870 | +€35,159 | +60.9% |
| Current portion of amounts payable after more than one year | 42 | €4,315 | - | -€4,315 | |
| Trade debts | 44 | €35,847 | €30,533 | -€5,314 | -14.8% |
| Suppliers | 440/4 | €30,263 | €30,533 | +€270 | +0.9% |
| Bills of exchange payable | 441 | €5,584 | - | -€5,584 | |
| Taxes, remuneration and social security | 45 | €15,231 | €20,740 | +€5,509 | +36.2% |
| Taxes | 450/3 | €9,590 | €15,240 | +€5,650 | +58.9% |
| Remuneration and social security | 454/9 | €5,641 | €5,500 | -€141 | -2.5% |
| Other amounts payable | 47/48 | €2,318 | €41,597 | +€39,279 | +1694.5% |
| Accrued charges and deferred income | 492/3 | €1,014 | €7,568 | +€6,554 | +646.4% |
| Remuneration, social security and pensions | 62 | €26,430 | €31,913 | +€5,483 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,772 | €24,041 | -€731 | -3.0% |
| Other operating charges | 640/8 | €2,439 | €2,238 | -€201 | -8.2% |
| Gross operating margin | 9900 | €96,367 | €100,899 | +€4,532 | +4.7% |
| Operating profit (loss) | 9901 | €42,726 | €42,707 | -€19 | 0.0% |
| Financial income | 75/76B | €1,002 | €1,603 | +€601 | +60.0% |
| Recurring financial income | 75 | €1,002 | €1,603 | +€601 | +60.0% |
| Financial charges | 65/66B | €1,869 | €2,213 | +€344 | +18.4% |
| Recurring financial charges | 65 | €1,869 | €2,213 | +€344 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €41,859 | €42,097 | +€238 | +0.6% |
| Income taxes | 67/77 | €9,268 | €9,837 | +€569 | +6.1% |
| Profit (loss) for the period | 9904 | €32,591 | €32,260 | -€331 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,591 | €32,260 | -€331 | -1.0% |
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 6 October 2026 via checked.be.