BROOKLYN: 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.
What changed
BROOKLYN
NACE 14.210, Manufacture of outerwear
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · €176,973-€1.3m
Equity
€2.9m
2024 · €4.0m-€1.1m
Cash
€450,773
2024 · €601,416-€150,642
Balance sheet total
€7.1m
2024 · €7.2m-€130,090
Largest movements
Assets
- Tangible fixed assets +€228,008
up €228,008 (+10.2%), from €2.2m to €2.5m
of which Land and buildings: +€353,593
- Stocks and contracts -€197,347
down €197,347 (-13.0%), from €1.5m to €1.3m
- Cash -€150,642
down €150,642 (-25.0%), from €601,416 to €450,773
mainly Net result for the year (-€1.1m) and Investment in fixed assets (net) (-€834,284)
- Receivables within one year -€102,738
down €102,738 (-10.8%), from €955,340 to €852,602
of which Trade receivables: -€108,964
- Deferred charges and accrued income +€80,175
up €80,175 (+111.5%), from €71,896 to €152,071
Equity and liabilities
- Profit (loss) carried forward -€1.1m
new in 2025: -€1.1m
- Debts after one year +€432,870
up €432,870 (+55.8%), from €775,879 to €1.2m
- Short-term financial debts +€306,505
up €306,505 (+33.6%), from €912,559 to €1.2m
- Current portion of long-term debt +€262,993
up €262,993 (+110.8%), from €237,392 to €500,384
Income statement
- Turnover -€1.0m
down €1.0m (-8.5%), from €12.3m to €11.2m
- Goods and materials +€344,609
up €344,609 (+4.4%), from €7.8m to €8.1m
of which Change in stocks: decrease (increase): +€307,178
- Other operating income +€332,518
up €332,518 (+73.4%), from €453,052 to €785,571
- Staff costs +€196,357
up €196,357 (+9.8%), from €2.0m to €2.2m
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.
Result 2024
€176,973
Turnover
-€1.0m
Other operating income
+€332,518
Goods and materials
-€344,609
Services and other goods
-€50,694
Staff costs
-€196,357
Depreciation
-€39,958
Other operating charges
-€820
Other operating items
-€735
Financial income
+€13,310
Financial charges
+€13,881
Result 2025
-€1.1m
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.
From operations
-€318,727
Investment
-€834,284
Financing
+€1.0m
Cash 2024
€601,416
From operations (derived)
-€318,727
Net result for the year
-€1.1m
Depreciation
+€593,820
Stocks and contracts
+€197,347
Receivables within one year
+€102,738
Deferred charges and accrued income
-€80,175
Trade debts
-€35,491
Tax, wage and social debts
+€5,089
Advances received
+€14,133
Other debts
+€35,512
Accrued charges and deferred income
-€16,363
Investment (derived)
-€834,284
Investment in fixed assets (net)
-€834,284
Financing
+€1.0m
Debts after one year
+€432,870
Current portion of long-term debt
+€262,993
Short-term financial debts
+€306,505
Cash 2025
€450,773
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,243,558 | €7,113,468 | -€130,090 | -1.8% |
| Fixed assets | 21/28 | €4,098,689 | €4,339,152 | +€240,463 | +5.9% |
| Intangible fixed assets | 21 | €342,319 | €333,100 | -€9,219 | -2.7% |
| Tangible fixed assets | 22/27 | €2,229,579 | €2,457,586 | +€228,008 | +10.2% |
| Land and buildings | 22 | €1,666,043 | €2,019,636 | +€353,593 | +21.2% |
| Plant, machinery and equipment | 23 | €18,342 | €22,876 | +€4,534 | +24.7% |
| Furniture and vehicles | 24 | €123,493 | €65,175 | -€58,318 | -47.2% |
| Leasing and similar rights | 25 | €421,701 | €349,899 | -€71,802 | -17.0% |
| Financial fixed assets | 28 | €1,526,791 | €1,548,466 | +€21,675 | +1.4% |
| Affiliated companies | 280/1 | €1,495,880 | €1,517,555 | +€21,675 | +1.4% |
| Amounts receivable | 281 | €1,495,880 | €1,517,555 | +€21,675 | +1.4% |
| Other financial fixed assets | 284/8 | €30,911 | €30,911 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €30,911 | €30,911 | = | 0.0% |
| Current assets | 29/58 | €3,144,869 | €2,774,316 | -€370,553 | -11.8% |
| Stocks and contracts in progress | 3 | €1,516,217 | €1,318,870 | -€197,347 | -13.0% |
| Stocks | 30/36 | €1,516,217 | €1,318,870 | -€197,347 | -13.0% |
| Goods purchased for resale | 34 | €1,516,217 | €1,318,870 | -€197,347 | -13.0% |
| Amounts receivable within one year | 40/41 | €955,340 | €852,602 | -€102,738 | -10.8% |
| Trade receivables | 40 | €952,039 | €843,075 | -€108,964 | -11.4% |
| Other amounts receivable | 41 | €3,302 | €9,527 | +€6,226 | +188.6% |
| Cash at bank and in hand | 54/58 | €601,416 | €450,773 | -€150,642 | -25.0% |
| Deferred charges and accrued income | 490/1 | €71,896 | €152,071 | +€80,175 | +111.5% |
| Total equity and liabilities | 10/49 | €7,243,558 | €7,113,468 | -€130,090 | -1.8% |
| Equity | 10/15 | €4,029,682 | €2,894,345 | -€1.1m | -28.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €3,779,682 | €3,779,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,479 | €82,479 | = | 0.0% |
| Distributable reserves | 133 | €3,672,202 | €3,672,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,135,337 | -€1.1m | |
| Amounts payable | 17/49 | €3,213,876 | €4,219,123 | +€1.0m | +31.3% |
| Amounts payable after more than one year | 17 | €775,879 | €1,208,749 | +€432,870 | +55.8% |
| Financial debts | 170/4 | €775,879 | €1,208,749 | +€432,870 | +55.8% |
| Leasing and similar obligations | 172 | €309,671 | €235,793 | -€73,878 | -23.9% |
| Credit institutions | 173 | €466,208 | €962,956 | +€496,748 | +106.6% |
| Other loans | 174 | €0 | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €2,414,909 | €3,003,649 | +€588,740 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €237,392 | €500,384 | +€262,993 | +110.8% |
| Financial debts | 43 | €912,559 | €1,219,065 | +€306,505 | +33.6% |
| Credit institutions | 430/8 | €912,559 | €1,219,065 | +€306,505 | +33.6% |
| Trade debts | 44 | €496,749 | €461,257 | -€35,491 | -7.1% |
| Suppliers | 440/4 | €496,749 | €461,257 | -€35,491 | -7.1% |
| Advances received on contracts in progress | 46 | €237,402 | €251,535 | +€14,133 | +6.0% |
| Taxes, remuneration and social security | 45 | €487,116 | €492,205 | +€5,089 | +1.0% |
| Taxes | 450/3 | €229,276 | €205,549 | -€23,727 | -10.3% |
| Remuneration and social security | 454/9 | €257,839 | €286,656 | +€28,817 | +11.2% |
| Other amounts payable | 47/48 | €43,692 | €79,203 | +€35,512 | +81.3% |
| Accrued charges and deferred income | 492/3 | €23,088 | €6,725 | -€16,363 | -70.9% |
| Operating income | 70/76A | €12,723,239 | €12,016,912 | -€706,327 | -5.6% |
| Turnover | 70 | €12,270,187 | €11,231,342 | -€1.0m | -8.5% |
| Other operating income | 74 | €453,052 | €785,571 | +€332,518 | +73.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €12,540,662 | €13,173,836 | +€633,173 | +5.0% |
| Goods for resale, raw materials and consumables | 60 | €7,786,878 | €8,131,487 | +€344,609 | +4.4% |
| Purchases | 600/8 | €7,896,709 | €7,934,139 | +€37,431 | +0.5% |
| Change in stocks: decrease (increase) | 609 | -€109,831 | €197,347 | +€307,178 | |
| Services and other goods | 61 | €2,183,194 | €2,233,888 | +€50,694 | +2.3% |
| Remuneration, social security and pensions | 62 | €2,010,454 | €2,206,811 | +€196,357 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553,862 | €593,820 | +€39,958 | +7.2% |
| Other operating charges | 640/8 | €6,274 | €7,094 | +€820 | +13.1% |
| Non-recurring operating charges | 66A | €0 | €735 | +€735 | |
| Operating profit (loss) | 9901 | €182,577 | -€1,156,923 | -€1.3m | |
| Financial income | 75/76B | €117,228 | €130,537 | +€13,310 | +11.4% |
| Recurring financial income | 75 | €117,228 | €130,537 | +€13,310 | +11.4% |
| Income from financial fixed assets | 750 | €21,675 | €21,675 | = | 0.0% |
| Other financial income | 752/9 | €95,553 | €108,863 | +€13,310 | +13.9% |
| Financial charges | 65/66B | €122,832 | €108,951 | -€13,881 | -11.3% |
| Recurring financial charges | 65 | €122,832 | €108,951 | -€13,881 | -11.3% |
| Debt charges | 650 | €73,901 | €70,030 | -€3,871 | -5.2% |
| Other financial charges | 652/9 | €48,931 | €38,921 | -€10,010 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €176,973 | -€1,135,337 | -€1.3m | |
| Profit (loss) for the period | 9904 | €176,973 | -€1,135,337 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €176,973 | -€1,135,337 | -€1.3m |
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 7 October 2026 via checked.be.