BROOS-TRADING: 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-TRADING
Largest movements
- Receivables within one year -€50,753
down €50,753 (-29.0%), from €175,045 to €124,292
of which Trade receivables: -€45,621
- Tangible fixed assets -€42,533
down €42,533 (-33.2%), from €128,167 to €85,634
of which Furniture and vehicles: -€36,611
- Cash -€42,249
down €42,249 (-65.6%), from €64,430 to €22,181
mainly Net result for the year (-€200,644) and Trade debts (-€56,315)
- Stocks and contracts -€26,972
down €26,972 (-43.4%), from €62,083 to €35,111
- Profit (loss) carried forward -€200,644
down €200,644 (-550%), from -€36,487 to -€237,131
- Debts after one year +€140,857
up €140,857 (+470%), from €30,000 to €170,857
of which Other amounts payable: +€140,857
- Trade debts -€56,315
down €56,315 (-49.8%), from €113,145 to €56,831
- Other debts -€40,525
down €40,525 (-97.3%), from €41,639 to €1,114
- Tax, wage and social debts -€9,423
down €9,423 (-10.0%), from €93,921 to €84,498
of which Taxes: -€30,922
- Gross operating margin -€196,312
down €196,312 (-61.4%), from €319,706 to €123,394
- Staff costs -€28,616
down €28,616 (-9.1%), from €313,192 to €284,577
- Financial charges -€5,031
down €5,031 (-44.2%), from €11,390 to €6,360
- Depreciation +€3,469
up €3,469 (+8.9%), from €39,064 to €42,533
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 | €448,789 | €283,390 | -€165,400 | -36.9% |
| Fixed assets | 21/28 | €131,127 | €88,594 | -€42,533 | -32.4% |
| Tangible fixed assets | 22/27 | €128,167 | €85,634 | -€42,533 | -33.2% |
| Plant, machinery and equipment | 23 | €17,283 | €11,361 | -€5,922 | -34.3% |
| Furniture and vehicles | 24 | €110,884 | €74,273 | -€36,611 | -33.0% |
| Financial fixed assets | 28 | €2,960 | €2,960 | = | 0.0% |
| Current assets | 29/58 | €317,663 | €194,796 | -€122,867 | -38.7% |
| Stocks and contracts in progress | 3 | €62,083 | €35,111 | -€26,972 | -43.4% |
| Stocks | 30/36 | €62,083 | €35,111 | -€26,972 | -43.4% |
| Amounts receivable within one year | 40/41 | €175,045 | €124,292 | -€50,753 | -29.0% |
| Trade receivables | 40 | €165,571 | €119,950 | -€45,621 | -27.6% |
| Other amounts receivable | 41 | €9,474 | €4,342 | -€5,132 | -54.2% |
| Cash at bank and in hand | 54/58 | €64,430 | €22,181 | -€42,249 | -65.6% |
| Deferred charges and accrued income | 490/1 | €16,104 | €13,212 | -€2,892 | -18.0% |
| Total equity and liabilities | 10/49 | €448,789 | €283,390 | -€165,400 | -36.9% |
| Equity | 10/15 | €169,593 | -€31,051 | -€200,644 | |
| Contributions | 10/11 | €119,000 | €119,000 | = | 0.0% |
| Reserves | 13 | €87,080 | €87,080 | = | 0.0% |
| Distributable reserves | 133 | €87,080 | €87,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,487 | -€237,131 | -€200,644 | -550% |
| Amounts payable | 17/49 | €279,196 | €314,441 | +€35,244 | +12.6% |
| Amounts payable after more than one year | 17 | €30,000 | €170,857 | +€140,857 | +470% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | - | €140,857 | +€140,857 | |
| Amounts payable within one year | 42/48 | €248,705 | €142,443 | -€106,262 | -42.7% |
| Trade debts | 44 | €113,145 | €56,831 | -€56,315 | -49.8% |
| Suppliers | 440/4 | €113,145 | €56,831 | -€56,315 | -49.8% |
| Taxes, remuneration and social security | 45 | €93,921 | €84,498 | -€9,423 | -10.0% |
| Taxes | 450/3 | €57,464 | €26,541 | -€30,922 | -53.8% |
| Remuneration and social security | 454/9 | €36,457 | €57,957 | +€21,500 | +59.0% |
| Other amounts payable | 47/48 | €41,639 | €1,114 | -€40,525 | -97.3% |
| Accrued charges and deferred income | 492/3 | €492 | €1,141 | +€650 | +132% |
| Non-recurring operating income | 76A | €596 | €4,632 | +€4,036 | +677% |
| Remuneration, social security and pensions | 62 | €313,192 | €284,577 | -€28,616 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,064 | €42,533 | +€3,469 | +8.9% |
| Other operating charges | 640/8 | €5,344 | €4,351 | -€993 | -18.6% |
| Gross operating margin | 9900 | €319,706 | €123,394 | -€196,312 | -61.4% |
| Operating profit (loss) | 9901 | -€37,895 | -€208,067 | -€170,172 | -449% |
| Financial income | 75/76B | €12,987 | €14,407 | +€1,420 | +10.9% |
| Recurring financial income | 75 | €12,987 | €14,407 | +€1,420 | +10.9% |
| Financial charges | 65/66B | €11,390 | €6,360 | -€5,031 | -44.2% |
| Recurring financial charges | 65 | €11,390 | €6,360 | -€5,031 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,298 | -€200,020 | -€163,721 | -451% |
| Income taxes | 67/77 | €553 | €625 | +€72 | +13.0% |
| Profit (loss) for the period | 9904 | -€36,851 | -€200,644 | -€163,793 | -444% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,851 | -€200,644 | -€163,793 | -444% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.