BROOSJES: 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.
BROOSJES
Largest movements
- Receivables within one year +€3,633
up €3,633 (+95.4%), from €3,809 to €7,443
of which Trade receivables: +€3,587
- Cash +€1,277
up €1,277 (+34.0%), from €3,758 to €5,035
mainly Trade debts (+€3,513) and Tax, wage and social debts (+€3,078)
- Intangible fixed assets -€660
down €660 (-65.4%), from €1,010 to €350
- Accrued charges and deferred income -€5,777
down €5,777 (-100%), from €5,777 to €0
- Trade debts +€3,513
up €3,513 (+45.8%), from €7,667 to €11,180
- Tax, wage and social debts +€3,078
up €3,078 (+66.3%), from €4,643 to €7,721
of which Remuneration and social security: +€2,808
- Profit (loss) carried forward +€2,594
up €2,594 (+11.4%), from -€22,844 to -€20,250
- Other debts +€843
up €843 (+39.3%), from €2,145 to €2,988
- Gross operating margin +€23,498
up €23,498 (+396%), from €5,933 to €29,431
- Staff costs +€20,675
up €20,675 (+703%), from €2,940 to €23,615
- Financial income -€4,658
down €4,658 (-100%), from €4,658 to €0
- Financial charges +€984
up €984 (+118%), from €831 to €1,816
- Taxes -€428
down €428 (-100%), from €428 to €0
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 | €15,989 | €20,240 | +€4,250 | +26.6% |
| Fixed assets | 21/28 | €4,660 | €4,000 | -€660 | -14.2% |
| Intangible fixed assets | 21 | €1,010 | €350 | -€660 | -65.4% |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €11,329 | €16,240 | +€4,910 | +43.3% |
| Stocks and contracts in progress | 3 | €3,762 | €3,762 | = | 0.0% |
| Stocks | 30/36 | €3,762 | €3,762 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,809 | €7,443 | +€3,633 | +95.4% |
| Trade receivables | 40 | €3,809 | €7,396 | +€3,587 | +94.2% |
| Other amounts receivable | 41 | €0 | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €3,758 | €5,035 | +€1,277 | +34.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €15,989 | €20,240 | +€4,250 | +26.6% |
| Equity | 10/15 | -€4,244 | -€1,650 | +€2,594 | +61.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,844 | -€20,250 | +€2,594 | +11.4% |
| Amounts payable | 17/49 | €20,233 | €21,889 | +€1,656 | +8.2% |
| Amounts payable within one year | 42/48 | €14,456 | €21,889 | +€7,434 | +51.4% |
| Trade debts | 44 | €7,667 | €11,180 | +€3,513 | +45.8% |
| Suppliers | 440/4 | €7,667 | €11,180 | +€3,513 | +45.8% |
| Taxes, remuneration and social security | 45 | €4,643 | €7,721 | +€3,078 | +66.3% |
| Taxes | 450/3 | €843 | €1,112 | +€270 | +32.0% |
| Remuneration and social security | 454/9 | €3,800 | €6,608 | +€2,808 | +73.9% |
| Other amounts payable | 47/48 | €2,145 | €2,988 | +€843 | +39.3% |
| Accrued charges and deferred income | 492/3 | €5,777 | €0 | -€5,777 | -100% |
| Remuneration, social security and pensions | 62 | €2,940 | €23,615 | +€20,675 | +703% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €660 | = | 0.0% |
| Other operating charges | 640/8 | €928 | €746 | -€181 | -19.5% |
| Gross operating margin | 9900 | €5,933 | €29,431 | +€23,498 | +396% |
| Operating profit (loss) | 9901 | €1,406 | €4,410 | +€3,004 | +214% |
| Financial income | 75/76B | €4,658 | €0 | -€4,658 | -100% |
| Recurring financial income | 75 | €4,658 | €0 | -€4,658 | -100% |
| Financial charges | 65/66B | €831 | €1,816 | +€984 | +118% |
| Recurring financial charges | 65 | €831 | €1,816 | +€984 | +118% |
| Profit (loss) for the period before taxes | 9903 | €5,232 | €2,594 | -€2,638 | -50.4% |
| Income taxes | 67/77 | €428 | €0 | -€428 | -100% |
| Profit (loss) for the period | 9904 | €4,804 | €2,594 | -€2,210 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,804 | €2,594 | -€2,210 | -46.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.