BROOM: 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.
BROOM
Largest movements
- Receivables within one year +€3,542
up €3,542 (+1182.0%), from €300 to €3,842
of which Trade receivables: +€3,842
- Cash +€2,441
up €2,441 (+45.7%), from €5,337 to €7,778
mainly Other debts (+€3,194) and Net result for the year (+€2,105)
- Other debts +€3,194
up €3,194 (+249.9%), from €1,278 to €4,472
- Reserves +€2,105
up €2,105 (+256.8%), from €820 to €2,925
- Tax, wage and social debts +€1,490
up €1,490 (+641.9%), from €232 to €1,722
- Accrued charges and deferred income -€500
down €500 (-25.0%), from €2,000 to €1,500
- Trade debts -€319
no longer reported in 2025 (was €319)
- Gross operating margin +€1,771
up €1,771 (+165.1%), from €1,073 to €2,844
- Taxes +€365
up €365 (+157.3%), from €232 to €597
- Other operating charges +€88
new in 2025: €88
- Financial charges +€33
up €33 (+157.1%), from €21 to €54
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 | €5,649 | €11,620 | +€5,971 | +105.7% |
| Current assets | 29/58 | €5,649 | €11,620 | +€5,971 | +105.7% |
| Amounts receivable within one year | 40/41 | €300 | €3,842 | +€3,542 | +1182.0% |
| Trade receivables | 40 | - | €3,842 | +€3,842 | |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €5,337 | €7,778 | +€2,441 | +45.7% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €5,649 | €11,620 | +€5,971 | +105.7% |
| Equity | 10/15 | €1,820 | €3,925 | +€2,105 | +115.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €820 | €2,925 | +€2,105 | +256.8% |
| Distributable reserves | 133 | €820 | €2,925 | +€2,105 | +256.8% |
| Amounts payable | 17/49 | €3,829 | €7,695 | +€3,866 | +101.0% |
| Amounts payable within one year | 42/48 | €1,829 | €6,195 | +€4,366 | +238.7% |
| Trade debts | 44 | €319 | - | -€319 | |
| Suppliers | 440/4 | €319 | - | -€319 | |
| Taxes, remuneration and social security | 45 | €232 | €1,722 | +€1,490 | +641.9% |
| Taxes | 450/3 | €232 | €1,722 | +€1,490 | +641.9% |
| Other amounts payable | 47/48 | €1,278 | €4,472 | +€3,194 | +249.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Other operating charges | 640/8 | - | €88 | +€88 | |
| Gross operating margin | 9900 | €1,073 | €2,844 | +€1,771 | +165.1% |
| Operating profit (loss) | 9901 | €1,073 | €2,757 | +€1,684 | +156.9% |
| Financial charges | 65/66B | €21 | €54 | +€33 | +157.1% |
| Recurring financial charges | 65 | €21 | €54 | +€33 | +157.1% |
| Profit (loss) for the period before taxes | 9903 | €1,052 | €2,703 | +€1,651 | +156.9% |
| Income taxes | 67/77 | €232 | €597 | +€365 | +157.3% |
| Profit (loss) for the period | 9904 | €820 | €2,105 | +€1,286 | +156.8% |
| Profit (loss) for the period to be appropriated | 9905 | €820 | €2,105 | +€1,286 | +156.8% |
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 10 October 2026 via checked.be.