BROOS: what changed
BROOS
Largest movements
- Receivables within one year -€31,257
down €31,257 (-74.2%), from €42,106 to €10,849
of which Other amounts receivable: -€29,057
- Cash +€17,939
up €17,939 (+20.1%), from €89,055 to €106,994
mainly Receivables within one year (+€31,257) and Net result for the year (+€9,673)
- Receivables after one year +€5,839
up €5,839 (+4.7%), from €123,706 to €129,545
- Reserves -€4,917
down €4,917 (-5.7%), from €85,890 to €80,974
of which Distributable reserves: -€4,917
- Tax, wage and social debts -€2,858
down €2,858 (-79.8%), from €3,582 to €723
- Gross operating margin -€4,150
down €4,150 (-39.6%), from €10,467 to €6,317
- Taxes -€1,933
down €1,933 (-34.8%), from €5,561 to €3,627
- Financial income -€1,135
down €1,135 (-13.6%), from €8,351 to €7,217
- Financial charges -€536
down €536 (-82.5%), from €650 to €114
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,867 | €247,387 | -€7,480 | -2.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €254,867 | €247,387 | -€7,480 | -2.9% |
| Amounts receivable after more than one year | 29 | €123,706 | €129,545 | +€5,839 | +4.7% |
| Other amounts receivable | 291 | €123,706 | €129,545 | +€5,839 | +4.7% |
| Amounts receivable within one year | 40/41 | €42,106 | €10,849 | -€31,257 | -74.2% |
| Trade receivables | 40 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts receivable | 41 | €39,906 | €10,849 | -€29,057 | -72.8% |
| Cash at bank and in hand | 54/58 | €89,055 | €106,994 | +€17,939 | +20.1% |
| Total equity and liabilities | 10/49 | €254,867 | €247,387 | -€7,480 | -2.9% |
| Equity | 10/15 | €251,203 | €246,286 | -€4,917 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,890 | €80,974 | -€4,917 | -5.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €84,031 | €79,114 | -€4,917 | -5.9% |
| Profit (loss) carried forward | 14 | €159,113 | €159,113 | = | 0.0% |
| Amounts payable | 17/49 | €3,664 | €1,101 | -€2,563 | -69.9% |
| Amounts payable within one year | 42/48 | €3,664 | €1,101 | -€2,563 | -69.9% |
| Trade debts | 44 | €83 | €378 | +€295 | +358% |
| Suppliers | 440/4 | €83 | €378 | +€295 | +358% |
| Taxes, remuneration and social security | 45 | €3,582 | €723 | -€2,858 | -79.8% |
| Taxes | 450/3 | €3,582 | €723 | -€2,858 | -79.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €10,467 | €6,317 | -€4,150 | -39.6% |
| Operating profit (loss) | 9901 | €9,961 | €6,197 | -€3,764 | -37.8% |
| Financial income | 75/76B | €8,351 | €7,217 | -€1,135 | -13.6% |
| Recurring financial income | 75 | €8,351 | €7,217 | -€1,135 | -13.6% |
| Financial charges | 65/66B | €650 | €114 | -€536 | -82.5% |
| Recurring financial charges | 65 | €650 | €114 | -€536 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €17,663 | €13,300 | -€4,363 | -24.7% |
| Income taxes | 67/77 | €5,561 | €3,627 | -€1,933 | -34.8% |
| Profit (loss) for the period | 9904 | €12,102 | €9,673 | -€2,429 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,102 | €9,673 | -€2,429 | -20.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.