BROOJKESBAAR: 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.
BROOJKESBAAR
Largest movements
- Intangible fixed assets -€14,000
down €14,000 (-49.8%), from €28,115 to €14,115
- Receivables within one year +€11,025
up €11,025 (+20.2%), from €54,521 to €65,546
of which Trade receivables: +€11,094
- Tangible fixed assets -€9,169
down €9,169 (-40.3%), from €22,728 to €13,559
of which Plant, machinery and equipment: -€7,316
- Deferred charges and accrued income +€5,079
up €5,079 (+200%), from €2,541 to €7,620
- Profit (loss) carried forward -€29,786
down €29,786 (-181%), from -€16,444 to -€46,230
- Trade debts +€21,323
up €21,323 (+31.6%), from €67,473 to €88,796
- Tax, wage and social debts +€10,515
up €10,515 (+180%), from €5,841 to €16,356
of which Taxes: +€11,233
- Debts after one year -€9,450
down €9,450 (-30.8%), from €30,663 to €21,212
- Gross operating margin -€24,354
down €24,354 (-33.2%), from €73,311 to €48,957
- Taxes +€14,701
up €14,701 (+11,485%), from €128 to €14,829
- Staff costs +€2,423
up €2,423 (+7.2%), from €33,509 to €35,931
- Financial charges +€1,897
up €1,897 (+101%), from €1,876 to €3,773
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 | €111,775 | €104,585 | -€7,190 | -6.4% |
| Fixed assets | 21/28 | €53,993 | €30,824 | -€23,169 | -42.9% |
| Intangible fixed assets | 21 | €28,115 | €14,115 | -€14,000 | -49.8% |
| Tangible fixed assets | 22/27 | €22,728 | €13,559 | -€9,169 | -40.3% |
| Plant, machinery and equipment | 23 | €18,462 | €11,146 | -€7,316 | -39.6% |
| Furniture and vehicles | 24 | €4,266 | €2,413 | -€1,853 | -43.4% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €57,782 | €73,761 | +€15,979 | +27.7% |
| Amounts receivable within one year | 40/41 | €54,521 | €65,546 | +€11,025 | +20.2% |
| Trade receivables | 40 | €34,301 | €45,395 | +€11,094 | +32.3% |
| Other amounts receivable | 41 | €20,220 | €20,151 | -€69 | -0.3% |
| Cash at bank and in hand | 54/58 | €720 | €596 | -€125 | -17.3% |
| Deferred charges and accrued income | 490/1 | €2,541 | €7,620 | +€5,079 | +200% |
| Total equity and liabilities | 10/49 | €111,775 | €104,585 | -€7,190 | -6.4% |
| Equity | 10/15 | -€1,444 | -€31,230 | -€29,786 | -2,062% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,444 | -€46,230 | -€29,786 | -181% |
| Amounts payable | 17/49 | €113,219 | €135,815 | +€22,596 | +20.0% |
| Amounts payable after more than one year | 17 | €30,663 | €21,212 | -€9,450 | -30.8% |
| Financial debts | 170/4 | €30,663 | €21,212 | -€9,450 | -30.8% |
| Amounts payable within one year | 42/48 | €82,557 | €114,603 | +€32,046 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €9,242 | €9,450 | +€208 | +2.3% |
| Trade debts | 44 | €67,473 | €88,796 | +€21,323 | +31.6% |
| Suppliers | 440/4 | €67,473 | €88,796 | +€21,323 | +31.6% |
| Taxes, remuneration and social security | 45 | €5,841 | €16,356 | +€10,515 | +180% |
| Taxes | 450/3 | €2,130 | €13,363 | +€11,233 | +527% |
| Remuneration and social security | 454/9 | €3,711 | €2,993 | -€718 | -19.3% |
| Remuneration, social security and pensions | 62 | €33,509 | €35,931 | +€2,423 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,738 | €23,169 | +€432 | +1.9% |
| Other operating charges | 640/8 | €2,108 | €2,305 | +€197 | +9.4% |
| Gross operating margin | 9900 | €73,311 | €48,957 | -€24,354 | -33.2% |
| Operating profit (loss) | 9901 | €14,957 | -€12,449 | -€27,406 | |
| Financial income | 75/76B | €1,196 | €1,265 | +€69 | +5.7% |
| Recurring financial income | 75 | €1,196 | €1,265 | +€69 | +5.7% |
| Financial charges | 65/66B | €1,876 | €3,773 | +€1,897 | +101% |
| Recurring financial charges | 65 | €1,876 | €3,773 | +€1,897 | +101% |
| Profit (loss) for the period before taxes | 9903 | €14,278 | -€14,956 | -€29,234 | |
| Income taxes | 67/77 | €128 | €14,829 | +€14,701 | +11,485% |
| Profit (loss) for the period | 9904 | €14,150 | -€29,786 | -€43,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,150 | -€29,786 | -€43,935 |
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 28 October 2026 via checked.be.