BROOK'S: 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.
BROOK'S
Largest movements
- Receivables within one year -€891,172
down €891,172 (-76.4%), from €1.2m to €275,311
- Cash +€857,878
up €857,878 (+1010.4%), from €84,909 to €942,787
mainly Receivables within one year (+€891,172) and Depreciation (+€131,977)
- Tangible fixed assets -€66,300
down €66,300 (-1.8%), from €3.7m to €3.6m
of which Land and buildings: -€100,615
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€18,128
up €18,128 (+447.9%), from €4,048 to €22,176
- Depreciation +€12,321
up €12,321 (+10.3%), from €119,655 to €131,977
- Financial income +€11,899
up €11,899 (+34.1%), from €34,844 to €46,743
- Gross operating margin -€1,936
down €1,936 (-2.0%), from €94,671 to €92,735
- Financial charges -€1,190
down €1,190 (-4.9%), from €24,284 to €23,093
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 | €4,944,796 | €4,845,202 | -€99,594 | -2.0% |
| Fixed assets | 21/28 | €3,693,405 | €3,627,105 | -€66,300 | -1.8% |
| Tangible fixed assets | 22/27 | €3,693,315 | €3,627,015 | -€66,300 | -1.8% |
| Land and buildings | 22 | €3,691,975 | €3,591,359 | -€100,615 | -2.7% |
| Furniture and vehicles | 24 | €1,340 | €35,656 | +€34,315 | +2560.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €1,251,391 | €1,218,097 | -€33,294 | -2.7% |
| Amounts receivable within one year | 40/41 | €1,166,482 | €275,311 | -€891,172 | -76.4% |
| Other amounts receivable | 41 | €1,166,482 | €275,311 | -€891,172 | -76.4% |
| Cash at bank and in hand | 54/58 | €84,909 | €942,787 | +€857,878 | +1010.4% |
| Total equity and liabilities | 10/49 | €4,944,796 | €4,845,202 | -€99,594 | -2.0% |
| Equity | 10/15 | €3,801,685 | €3,782,091 | -€19,595 | -0.5% |
| Contributions | 10/11 | €3,456,600 | €3,456,600 | = | 0.0% |
| Reserves | 13 | €569,575 | €525,127 | -€44,448 | -7.8% |
| Tax-exempt reserves | 132 | €533,375 | €488,927 | -€44,448 | -8.3% |
| Distributable reserves | 133 | €36,200 | €36,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,490 | -€199,636 | +€24,853 | +11.1% |
| Provisions and deferred taxes | 16 | €228,590 | €209,541 | -€19,049 | -8.3% |
| Deferred taxes | 168 | €228,590 | €209,541 | -€19,049 | -8.3% |
| Amounts payable | 17/49 | €914,520 | €853,570 | -€60,950 | -6.7% |
| Amounts payable after more than one year | 17 | €798,391 | €753,644 | -€44,748 | -5.6% |
| Financial debts | 170/4 | €798,391 | €753,644 | -€44,748 | -5.6% |
| Amounts payable within one year | 42/48 | €103,379 | €99,926 | -€3,453 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €43,567 | €44,748 | +€1,180 | +2.7% |
| Trade debts | 44 | €59,169 | €28,298 | -€30,871 | -52.2% |
| Suppliers | 440/4 | €59,169 | €28,298 | -€30,871 | -52.2% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €643 | €26,581 | +€25,938 | +4034.2% |
| Accrued charges and deferred income | 492/3 | €12,750 | - | -€12,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,655 | €131,977 | +€12,321 | +10.3% |
| Other operating charges | 640/8 | €4,048 | €22,176 | +€18,128 | +447.9% |
| Gross operating margin | 9900 | €94,671 | €92,735 | -€1,936 | -2.0% |
| Operating profit (loss) | 9901 | -€29,032 | -€61,417 | -€32,385 | -111.5% |
| Financial income | 75/76B | €34,844 | €46,743 | +€11,899 | +34.1% |
| Recurring financial income | 75 | €34,844 | €46,743 | +€11,899 | +34.1% |
| Financial charges | 65/66B | €24,284 | €23,093 | -€1,190 | -4.9% |
| Recurring financial charges | 65 | €24,284 | €23,093 | -€1,190 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,472 | -€37,768 | -€19,296 | -104.5% |
| Transfer from deferred taxes | 780 | €19,049 | €19,049 | = | 0.0% |
| Income taxes | 67/77 | €334 | €875 | +€542 | +162.3% |
| Profit (loss) for the period | 9904 | €243 | -€19,595 | -€19,838 | |
| Transfer from tax-exempt reserves | 789 | €44,448 | €44,448 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,691 | €24,853 | -€19,838 | -44.4% |
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 5 October 2026 via checked.be.