BROOSEND HOF: 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.
BROOSEND HOF
Largest movements
- Cash -€90,393
down €90,393 (-79.8%), from €113,321 to €22,928
mainly Debts after one year (-€30,675) and Tax, wage and social debts (-€27,715)
- Tangible fixed assets -€21,632
down €21,632 (-17.0%), from €127,264 to €105,632
of which Land and buildings: -€30,684
- Receivables within one year +€7,740
up €7,740 (+28.3%), from €27,397 to €35,138
of which Trade receivables: +€6,479
- Deferred charges and accrued income -€6,572
down €6,572 (-51.0%), from €12,875 to €6,303
- Debts after one year -€30,675
down €30,675 (-28.8%), from €106,491 to €75,815
- Tax, wage and social debts -€27,715
down €27,715 (-83.7%), from €33,119 to €5,405
of which Remuneration and social security: -€19,553
- Trade debts -€27,606
down €27,606 (-68.4%), from €40,344 to €12,738
- Profit (loss) carried forward -€21,657
down €21,657 (-748%), from -€2,896 to -€24,553
- Current portion of long-term debt -€2,922
down €2,922 (-8.7%), from €33,597 to €30,675
- Gross operating margin -€170,706
down €170,706 (-85.9%), from €198,789 to €28,083
- Staff costs -€125,174
down €125,174, from €124,906 to -€269
- Financial charges -€2,843
down €2,843 (-26.8%), from €10,624 to €7,781
- Taxes -€2,815
down €2,815 (-91.0%), from €3,092 to €278
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 | €281,209 | €170,752 | -€110,456 | -39.3% |
| Fixed assets | 21/28 | €127,264 | €105,632 | -€21,632 | -17.0% |
| Tangible fixed assets | 22/27 | €127,264 | €105,632 | -€21,632 | -17.0% |
| Land and buildings | 22 | €105,870 | €75,186 | -€30,684 | -29.0% |
| Plant, machinery and equipment | 23 | €6,210 | €3,939 | -€2,271 | -36.6% |
| Furniture and vehicles | 24 | €7,587 | €2,490 | -€5,097 | -67.2% |
| Other tangible fixed assets | 26 | €7,598 | €24,018 | +€16,420 | +216% |
| Current assets | 29/58 | €153,944 | €65,121 | -€88,824 | -57.7% |
| Stocks and contracts in progress | 3 | €351 | €752 | +€400 | +114% |
| Stocks | 30/36 | €351 | €752 | +€400 | +114% |
| Amounts receivable within one year | 40/41 | €27,397 | €35,138 | +€7,740 | +28.3% |
| Trade receivables | 40 | €18,375 | €24,854 | +€6,479 | +35.3% |
| Other amounts receivable | 41 | €9,022 | €10,283 | +€1,261 | +14.0% |
| Cash at bank and in hand | 54/58 | €113,321 | €22,928 | -€90,393 | -79.8% |
| Deferred charges and accrued income | 490/1 | €12,875 | €6,303 | -€6,572 | -51.0% |
| Total equity and liabilities | 10/49 | €281,209 | €170,752 | -€110,456 | -39.3% |
| Equity | 10/15 | €67,104 | €45,447 | -€21,657 | -32.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,896 | -€24,553 | -€21,657 | -748% |
| Amounts payable | 17/49 | €214,104 | €125,305 | -€88,799 | -41.5% |
| Amounts payable after more than one year | 17 | €106,491 | €75,815 | -€30,675 | -28.8% |
| Financial debts | 170/4 | €106,491 | €75,815 | -€30,675 | -28.8% |
| Amounts payable within one year | 42/48 | €107,061 | €49,217 | -€57,843 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €33,597 | €30,675 | -€2,922 | -8.7% |
| Trade debts | 44 | €40,344 | €12,738 | -€27,606 | -68.4% |
| Suppliers | 440/4 | €40,344 | €12,738 | -€27,606 | -68.4% |
| Taxes, remuneration and social security | 45 | €33,119 | €5,405 | -€27,715 | -83.7% |
| Taxes | 450/3 | €13,320 | €5,158 | -€8,162 | -61.3% |
| Remuneration and social security | 454/9 | €19,799 | €247 | -€19,553 | -98.8% |
| Other amounts payable | 47/48 | €0 | €399 | +€399 | |
| Accrued charges and deferred income | 492/3 | €553 | €272 | -€280 | -50.7% |
| Remuneration, social security and pensions | 62 | €124,906 | -€269 | -€125,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,460 | €38,698 | -€761 | -1.9% |
| Other operating charges | 640/8 | €4,194 | €3,744 | -€449 | -10.7% |
| Gross operating margin | 9900 | €198,789 | €28,083 | -€170,706 | -85.9% |
| Operating profit (loss) | 9901 | €30,230 | -€14,091 | -€44,321 | |
| Financial income | 75/76B | €421 | €492 | +€72 | +17.1% |
| Recurring financial income | 75 | €421 | €492 | +€72 | +17.1% |
| Financial charges | 65/66B | €10,624 | €7,781 | -€2,843 | -26.8% |
| Recurring financial charges | 65 | €10,624 | €7,781 | -€2,843 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €20,026 | -€21,380 | -€41,406 | |
| Income taxes | 67/77 | €3,092 | €278 | -€2,815 | -91.0% |
| Profit (loss) for the period | 9904 | €16,934 | -€21,657 | -€38,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,934 | -€21,657 | -€38,591 |
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 25 October 2026 via checked.be.