Brookville: 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.
Brookville
Largest movements
- Receivables within one year -€2.2m
down €2.2m (-89.6%), from €2.5m to €255,821
of which Other amounts receivable: -€2.2m
- Stocks and contracts -€2.0m
down €2.0m (-15.7%), from €12.5m to €10.6m
of which Stocks: -€2.0m
- Financial fixed assets +€382,663
up €382,663 (+13.2%), from €2.9m to €3.3m
- Debts after one year -€4.2m
down €4.2m (-50.2%), from €8.4m to €4.2m
of which Other amounts payable: -€4.2m
- Short-term financial debts -€3.1m
down €3.1m (-37.8%), from €8.2m to €5.1m
of which Credit institutions: -€3.1m
- Advances received +€1.6m
up €1.6m (+177%), from €893,330 to €2.5m
- Contributions +€1.3m
up €1.3m (+2,154%), from €61,500 to €1.4m
- Reserves +€680,574
up €680,574 (+2,385%), from €28,541 to €709,116
of which Distributable reserves: +€646,546
- Gross operating margin +€893,450
up €893,450 (+29,924%), from €2,986 to €896,436
- Taxes +€230,484
up €230,484 (+23,712%), from €972 to €231,456
- Financial income +€20,789
up €20,789 (+189%), from €11,019 to €31,808
- Other operating charges +€10,931
up €10,931 (+731%), from €1,496 to €12,427
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 | €17,915,781 | €14,125,059 | -€3.8m | -21.2% |
| Formation expenses | 20 | - | €4,600 | +€4,600 | |
| Fixed assets | 21/28 | €2,901,300 | €3,283,963 | +€382,663 | +13.2% |
| Financial fixed assets | 28 | €2,901,300 | €3,283,963 | +€382,663 | +13.2% |
| Current assets | 29/58 | €15,014,481 | €10,836,496 | -€4.2m | -27.8% |
| Stocks and contracts in progress | 3 | €12,519,535 | €10,558,242 | -€2.0m | -15.7% |
| Stocks | 30/36 | €12,519,535 | €10,558,242 | -€2.0m | -15.7% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,467,355 | €255,821 | -€2.2m | -89.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,467,355 | €255,821 | -€2.2m | -89.6% |
| Cash at bank and in hand | 54/58 | €14,920 | €22,433 | +€7,513 | +50.4% |
| Deferred charges and accrued income | 490/1 | €12,671 | €0 | -€12,671 | -100% |
| Total equity and liabilities | 10/49 | €17,915,781 | €14,125,059 | -€3.8m | -21.2% |
| Equity | 10/15 | €90,041 | €2,095,616 | +€2.0m | +2,227% |
| Contributions | 10/11 | €61,500 | €1,386,500 | +€1.3m | +2,154% |
| Capital | 10 | €61,500 | €1,386,500 | +€1.3m | +2,154% |
| Issued capital | 100 | €61,500 | €1,386,500 | +€1.3m | +2,154% |
| Reserves | 13 | €28,541 | €709,116 | +€680,574 | +2,385% |
| Non-distributable reserves | 130/1 | €6,150 | €40,179 | +€34,029 | +553% |
| Legal reserve | 130 | €6,150 | €40,179 | +€34,029 | +553% |
| Distributable reserves | 133 | €22,391 | €668,937 | +€646,546 | +2,887% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,825,739 | €12,029,444 | -€5.8m | -32.5% |
| Amounts payable after more than one year | 17 | €8,444,000 | €4,201,086 | -€4.2m | -50.2% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €8,444,000 | €4,201,086 | -€4.2m | -50.2% |
| Amounts payable within one year | 42/48 | €9,381,739 | €7,762,747 | -€1.6m | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €8,215,000 | €5,111,052 | -€3.1m | -37.8% |
| Credit institutions | 430/8 | €8,215,000 | €5,089,965 | -€3.1m | -38.0% |
| Other loans | 439 | - | €21,087 | +€21,087 | |
| Trade debts | 44 | €265,154 | €142,314 | -€122,839 | -46.3% |
| Suppliers | 440/4 | €265,154 | €142,314 | -€122,839 | -46.3% |
| Advances received on contracts in progress | 46 | €893,330 | €2,477,924 | +€1.6m | +177% |
| Taxes, remuneration and social security | 45 | €8,256 | €31,456 | +€23,201 | +281% |
| Taxes | 450/3 | €8,256 | €31,456 | +€23,201 | +281% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €65,611 | +€65,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €855 | +€855 | |
| Other operating charges | 640/8 | €1,496 | €12,427 | +€10,931 | +731% |
| Gross operating margin | 9900 | €2,986 | €896,436 | +€893,450 | +29,924% |
| Operating profit (loss) | 9901 | €1,490 | €883,153 | +€881,664 | +59,185% |
| Financial income | 75/76B | €11,019 | €31,808 | +€20,789 | +189% |
| Recurring financial income | 75 | €11,019 | €31,808 | +€20,789 | +189% |
| Financial charges | 65/66B | €1,808 | €2,931 | +€1,122 | +62.0% |
| Recurring financial charges | 65 | €1,808 | €2,931 | +€1,122 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €10,700 | €912,031 | +€901,331 | +8,423% |
| Income taxes | 67/77 | €972 | €231,456 | +€230,484 | +23,712% |
| Profit (loss) for the period | 9904 | €9,728 | €680,574 | +€670,846 | +6,896% |
| Profit (loss) for the period to be appropriated | 9905 | €9,728 | €680,574 | +€670,846 | +6,896% |
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 16 October 2026 via checked.be.