BROOS JP: 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.
BROOS JP
Largest movements
- Receivables within one year +€59,857
up €59,857 (+74.4%), from €80,464 to €140,321
of which Other amounts receivable: +€120,368
- Stocks and contracts -€17,501
down €17,501 (-28.7%), from €60,949 to €43,449
- Cash +€15,211
up €15,211 (+281.4%), from €5,405 to €20,616
mainly Other debts (+€30,000) and Net result for the year (+€22,752)
- Other debts +€30,000
new in 2024: €30,000
- Trade debts +€19,451
up €19,451 (+114.5%), from €16,990 to €36,441
- Advances received +€13,209
new in 2024: €13,209
- Tax, wage and social debts +€10,899
up €10,899 (+38.7%), from €28,181 to €39,081
of which Taxes: +€11,208
- Profit (loss) carried forward -€7,248
down €7,248 (-7.9%), from €92,202 to €84,954
- Gross operating margin -€12,497
down €12,497 (-21.5%), from €58,243 to €45,746
- Financial income +€4,091
up €4,091 (+55583.0%), from €7 to €4,098
- Other operating charges +€2,790
up €2,790 (+72.5%), from €3,847 to €6,637
- Staff costs -€977
down €977 (-13.5%), from €7,232 to €6,255
- Taxes +€630
up €630 (+6.0%), from €10,578 to €11,208
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,053 | €230,138 | +€56,084 | +32.2% |
| Fixed assets | 21/28 | €25,700 | €23,423 | -€2,277 | -8.9% |
| Tangible fixed assets | 22/27 | €5,900 | €3,623 | -€2,277 | -38.6% |
| Land and buildings | 22 | €2,500 | €2,186 | -€314 | -12.6% |
| Furniture and vehicles | 24 | €3,400 | €1,436 | -€1,963 | -57.7% |
| Financial fixed assets | 28 | €19,800 | €19,800 | = | 0.0% |
| Current assets | 29/58 | €148,353 | €206,715 | +€58,362 | +39.3% |
| Stocks and contracts in progress | 3 | €60,949 | €43,449 | -€17,501 | -28.7% |
| Stocks | 30/36 | €60,949 | €43,449 | -€17,501 | -28.7% |
| Amounts receivable within one year | 40/41 | €80,464 | €140,321 | +€59,857 | +74.4% |
| Trade receivables | 40 | €71,428 | €10,917 | -€60,511 | -84.7% |
| Other amounts receivable | 41 | €9,037 | €129,405 | +€120,368 | +1332.0% |
| Cash at bank and in hand | 54/58 | €5,405 | €20,616 | +€15,211 | +281.4% |
| Deferred charges and accrued income | 490/1 | €1,535 | €2,329 | +€794 | +51.7% |
| Total equity and liabilities | 10/49 | €174,053 | €230,138 | +€56,084 | +32.2% |
| Equity | 10/15 | €97,202 | €89,954 | -€7,248 | -7.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,202 | €84,954 | -€7,248 | -7.9% |
| Amounts payable | 17/49 | €76,851 | €140,184 | +€63,333 | +82.4% |
| Amounts payable after more than one year | 17 | €21,453 | €18,000 | -€3,453 | -16.1% |
| Financial debts | 170/4 | €3,453 | - | -€3,453 | |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,398 | €122,184 | +€66,786 | +120.6% |
| Current portion of amounts payable after more than one year | 42 | €10,226 | €3,453 | -€6,773 | -66.2% |
| Trade debts | 44 | €16,990 | €36,441 | +€19,451 | +114.5% |
| Suppliers | 440/4 | €16,990 | €36,441 | +€19,451 | +114.5% |
| Advances received on contracts in progress | 46 | - | €13,209 | +€13,209 | |
| Taxes, remuneration and social security | 45 | €28,181 | €39,081 | +€10,899 | +38.7% |
| Taxes | 450/3 | €20,924 | €32,133 | +€11,208 | +53.6% |
| Remuneration and social security | 454/9 | €7,257 | €6,948 | -€309 | -4.3% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €7,232 | €6,255 | -€977 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,425 | €2,277 | -€148 | -6.1% |
| Other operating charges | 640/8 | €3,847 | €6,637 | +€2,790 | +72.5% |
| Gross operating margin | 9900 | €58,243 | €45,746 | -€12,497 | -21.5% |
| Operating profit (loss) | 9901 | €44,739 | €30,577 | -€14,162 | -31.7% |
| Financial income | 75/76B | €7 | €4,098 | +€4,091 | +55583.0% |
| Recurring financial income | 75 | €7 | €4,098 | +€4,091 | +55583.0% |
| Financial charges | 65/66B | €1,031 | €715 | -€316 | -30.7% |
| Recurring financial charges | 65 | €1,031 | €715 | -€316 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €43,715 | €33,960 | -€9,755 | -22.3% |
| Income taxes | 67/77 | €10,578 | €11,208 | +€630 | +6.0% |
| Profit (loss) for the period | 9904 | €33,137 | €22,752 | -€10,386 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,137 | €22,752 | -€10,386 | -31.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.