BROOMCORNER: 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.
BROOMCORNER
Largest movements
- Receivables within one year +€557,669
up €557,669 (+86.8%), from €642,421 to €1.2m
of which Other amounts receivable: +€556,643
- Cash -€366,002
down €366,002 (-86.9%), from €421,204 to €55,202
mainly Receivables within one year (-€557,669) and Contributions, distributions and other (-€275,000)
- Tangible fixed assets -€136,826
down €136,826 (-21.9%), from €625,776 to €488,950
of which Plant, machinery and equipment: -€78,750
- Stocks and contracts +€26,194
up €26,194 (+12.0%), from €219,110 to €245,304
- Other debts +€275,897
up €275,897 (+400.0%), from €68,981 to €344,879
- Debts after one year -€122,606
down €122,606 (-22.7%), from €540,439 to €417,833
- Trade debts -€61,266
down €61,266 (-13.7%), from €448,118 to €386,852
- Staff costs +€34,558
up €34,558 (+11.6%), from €298,608 to €333,167
- Financial income +€22,325
up €22,325 (+2130.6%), from €1,048 to €23,373
- Gross operating margin -€18,994
down €18,994 (-2.3%), from €833,913 to €814,919
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 | €2,051,724 | €2,150,631 | +€98,907 | +4.8% |
| Fixed assets | 21/28 | €625,776 | €488,950 | -€136,826 | -21.9% |
| Tangible fixed assets | 22/27 | €625,776 | €488,950 | -€136,826 | -21.9% |
| Land and buildings | 22 | €316,137 | €261,137 | -€55,000 | -17.4% |
| Plant, machinery and equipment | 23 | €299,188 | €220,437 | -€78,750 | -26.3% |
| Furniture and vehicles | 24 | €2,620 | €2,757 | +€136 | +5.2% |
| Other tangible fixed assets | 26 | €7,832 | €4,620 | -€3,212 | -41.0% |
| Current assets | 29/58 | €1,425,948 | €1,661,681 | +€235,733 | +16.5% |
| Amounts receivable after more than one year | 29 | €118,000 | €118,000 | = | 0.0% |
| Trade receivables | 290 | €118,000 | €118,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €219,110 | €245,304 | +€26,194 | +12.0% |
| Stocks | 30/36 | €219,110 | €245,304 | +€26,194 | +12.0% |
| Amounts receivable within one year | 40/41 | €642,421 | €1,200,090 | +€557,669 | +86.8% |
| Trade receivables | 40 | €44,579 | €45,606 | +€1,026 | +2.3% |
| Other amounts receivable | 41 | €597,842 | €1,154,484 | +€556,643 | +93.1% |
| Cash at bank and in hand | 54/58 | €421,204 | €55,202 | -€366,002 | -86.9% |
| Deferred charges and accrued income | 490/1 | €25,213 | €43,086 | +€17,872 | +70.9% |
| Total equity and liabilities | 10/49 | €2,051,724 | €2,150,631 | +€98,907 | +4.8% |
| Equity | 10/15 | €837,562 | €848,257 | +€10,695 | +1.3% |
| Contributions | 10/11 | €818,600 | €818,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,962 | €29,657 | +€10,695 | +56.4% |
| Amounts payable | 17/49 | €1,214,162 | €1,302,375 | +€88,213 | +7.3% |
| Amounts payable after more than one year | 17 | €540,439 | €417,833 | -€122,606 | -22.7% |
| Financial debts | 170/4 | €540,439 | €417,833 | -€122,606 | -22.7% |
| Amounts payable within one year | 42/48 | €666,221 | €879,412 | +€213,192 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €117,909 | €122,606 | +€4,697 | +4.0% |
| Trade debts | 44 | €448,118 | €386,852 | -€61,266 | -13.7% |
| Suppliers | 440/4 | €448,118 | €386,852 | -€61,266 | -13.7% |
| Taxes, remuneration and social security | 45 | €31,212 | €25,076 | -€6,136 | -19.7% |
| Taxes | 450/3 | €352 | €3,607 | +€3,255 | +925.7% |
| Remuneration and social security | 454/9 | €30,860 | €21,469 | -€9,391 | -30.4% |
| Other amounts payable | 47/48 | €68,981 | €344,879 | +€275,897 | +400.0% |
| Accrued charges and deferred income | 492/3 | €7,502 | €5,129 | -€2,373 | -31.6% |
| Remuneration, social security and pensions | 62 | €298,608 | €333,167 | +€34,558 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,261 | €147,235 | +€1,974 | +1.4% |
| Other operating charges | 640/8 | €28,642 | €36,155 | +€7,513 | +26.2% |
| Gross operating margin | 9900 | €833,913 | €814,919 | -€18,994 | -2.3% |
| Operating profit (loss) | 9901 | €361,403 | €298,363 | -€63,040 | -17.4% |
| Financial income | 75/76B | €1,048 | €23,373 | +€22,325 | +2130.6% |
| Recurring financial income | 75 | €1,048 | €23,373 | +€22,325 | +2130.6% |
| Financial charges | 65/66B | €37,224 | €35,542 | -€1,683 | -4.5% |
| Recurring financial charges | 65 | €37,224 | €35,542 | -€1,683 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €325,226 | €286,195 | -€39,031 | -12.0% |
| Income taxes | 67/77 | €174 | €500 | +€326 | +186.7% |
| Profit (loss) for the period | 9904 | €325,052 | €285,695 | -€39,357 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €325,052 | €285,695 | -€39,357 | -12.1% |
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 11 October 2026 via checked.be.