Brooks 'n' Fields: 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.
Brooks 'n' Fields
Largest movements
- Receivables within one year +€19,805
up €19,805 (+112.4%), from €17,622 to €37,428
of which Trade receivables: +€20,889
- Cash -€6,513
down €6,513 (-32.6%), from €19,996 to €13,483
mainly Receivables within one year (-€19,805) and Investment in fixed assets (net) (-€1,831)
- Contributions +€4,000
up €4,000 (+66.7%), from €6,000 to €10,000
- Reserves +€3,696
up €3,696 (+13.3%), from €27,693 to €31,388
- Tax, wage and social debts +€3,653
up €3,653 (+45.7%), from €8,000 to €11,653
- Trade debts +€2,670
up €2,670 (+211.3%), from €1,264 to €3,933
- Other debts -€826
down €826 (-71.0%), from €1,162 to €337
- Gross operating margin -€32,512
down €32,512 (-72.0%), from €45,136 to €12,623
- Taxes -€5,376
down €5,376 (-67.2%), from €8,000 to €2,624
- Financial charges -€3,361
down €3,361 (-48.7%), from €6,899 to €3,538
- Depreciation +€756
up €756 (+64.1%), from €1,179 to €1,935
- Other operating charges -€532
down €532 (-39.0%), from €1,365 to €833
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 | €44,119 | €57,311 | +€13,193 | +29.9% |
| Fixed assets | 21/28 | €6,361 | €6,257 | -€104 | -1.6% |
| Tangible fixed assets | 22/27 | €5,926 | €5,822 | -€104 | -1.8% |
| Furniture and vehicles | 24 | €5,926 | €5,322 | -€604 | -10.2% |
| Other tangible fixed assets | 26 | - | €500 | +€500 | |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €37,758 | €51,055 | +€13,297 | +35.2% |
| Amounts receivable within one year | 40/41 | €17,622 | €37,428 | +€19,805 | +112.4% |
| Trade receivables | 40 | €16,539 | €37,428 | +€20,889 | +126.3% |
| Other amounts receivable | 41 | €1,084 | €0 | -€1,084 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,996 | €13,483 | -€6,513 | -32.6% |
| Deferred charges and accrued income | 490/1 | €140 | €145 | +€5 | +3.4% |
| Total equity and liabilities | 10/49 | €44,119 | €57,311 | +€13,193 | +29.9% |
| Equity | 10/15 | €33,693 | €41,388 | +€7,696 | +22.8% |
| Contributions | 10/11 | €6,000 | €10,000 | +€4,000 | +66.7% |
| Reserves | 13 | €27,693 | €31,388 | +€3,696 | +13.3% |
| Distributable reserves | 133 | €27,693 | €31,388 | +€3,696 | +13.3% |
| Amounts payable | 17/49 | €10,426 | €15,923 | +€5,497 | +52.7% |
| Amounts payable within one year | 42/48 | €10,426 | €15,923 | +€5,497 | +52.7% |
| Trade debts | 44 | €1,264 | €3,933 | +€2,670 | +211.3% |
| Suppliers | 440/4 | €1,264 | €3,933 | +€2,670 | +211.3% |
| Taxes, remuneration and social security | 45 | €8,000 | €11,653 | +€3,653 | +45.7% |
| Taxes | 450/3 | €8,000 | €11,653 | +€3,653 | +45.7% |
| Other amounts payable | 47/48 | €1,162 | €337 | -€826 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,179 | €1,935 | +€756 | +64.1% |
| Other operating charges | 640/8 | €1,365 | €833 | -€532 | -39.0% |
| Gross operating margin | 9900 | €45,136 | €12,623 | -€32,512 | -72.0% |
| Operating profit (loss) | 9901 | €42,591 | €9,855 | -€32,736 | -76.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €6,899 | €3,538 | -€3,361 | -48.7% |
| Recurring financial charges | 65 | €6,899 | €3,538 | -€3,361 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €35,693 | €6,320 | -€29,372 | -82.3% |
| Income taxes | 67/77 | €8,000 | €2,624 | -€5,376 | -67.2% |
| Profit (loss) for the period | 9904 | €27,693 | €3,696 | -€23,997 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,693 | €3,696 | -€23,997 | -86.7% |
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.