BROOTHAERS: what changed
Two fiscal 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.
BROOTHAERS
Largest movements
- Receivables within one year +€22,501
up €22,501 (+6.0%), from €373,378 to €395,878
of which Trade receivables: +€33,194
- Cash -€18,085
down €18,085 (-91.6%), from €19,751 to €1,666
mainly Receivables within one year (-€22,501) and Other debts (-€9,145)
- Intangible fixed assets -€12,810
down €12,810 (-50.0%), from €25,620 to €12,810
- Other debts -€9,145
down €9,145 (-20.8%), from €43,896 to €34,751
- Tax, wage and social debts -€5,065
down €5,065 (-59.0%), from €8,592 to €3,527
of which Taxes: -€7,047
- Other operating charges -€7,636
down €7,636 (-71.8%), from €10,632 to €2,996
- Gross operating margin -€5,676
down €5,676 (-9.8%), from €58,024 to €52,348
- Taxes -€3,578
no longer reported in 2025 (was €3,578)
- Staff costs +€3,048
up €3,048 (+11.4%), from €26,733 to €29,780
- Financial income -€760
down €760 (-75.6%), from €1,005 to €245
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.
Cash bridge derived
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 | €451,238 | €440,442 | -€10,795 | -2.4% |
| Fixed assets | 21/28 | €57,639 | €42,334 | -€15,304 | -26.6% |
| Intangible fixed assets | 21 | €25,620 | €12,810 | -€12,810 | -50.0% |
| Tangible fixed assets | 22/27 | €28,767 | €26,273 | -€2,494 | -8.7% |
| Land and buildings | 22 | €24,713 | €24,041 | -€671 | -2.7% |
| Plant, machinery and equipment | 23 | €3,081 | €2,129 | -€952 | -30.9% |
| Furniture and vehicles | 24 | €974 | €103 | -€871 | -89.5% |
| Financial fixed assets | 28 | €3,251 | €3,251 | = | 0.0% |
| Current assets | 29/58 | €393,599 | €398,108 | +€4,509 | +1.1% |
| Amounts receivable within one year | 40/41 | €373,378 | €395,878 | +€22,501 | +6.0% |
| Trade receivables | 40 | €47,455 | €80,650 | +€33,194 | +69.9% |
| Other amounts receivable | 41 | €325,922 | €315,229 | -€10,694 | -3.3% |
| Cash at bank and in hand | 54/58 | €19,751 | €1,666 | -€18,085 | -91.6% |
| Deferred charges and accrued income | 490/1 | €470 | €564 | +€93 | +19.8% |
| Total equity and liabilities | 10/49 | €451,238 | €440,442 | -€10,795 | -2.4% |
| Equity | 10/15 | €388,385 | €392,165 | +€3,779 | +1.0% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | €64,000 | €64,000 | = | 0.0% |
| Issued capital | 100 | €64,000 | €64,000 | = | 0.0% |
| Reserves | 13 | €315,473 | €315,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,400 | €6,400 | = | 0.0% |
| Legal reserve | 130 | €6,400 | €6,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,440 | €13,440 | = | 0.0% |
| Distributable reserves | 133 | €295,633 | €295,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,912 | €12,692 | +€3,779 | +42.4% |
| Amounts payable | 17/49 | €62,852 | €48,277 | -€14,575 | -23.2% |
| Amounts payable within one year | 42/48 | €62,852 | €48,277 | -€14,575 | -23.2% |
| Trade debts | 44 | €10,364 | €10,000 | -€364 | -3.5% |
| Suppliers | 440/4 | €10,364 | €10,000 | -€364 | -3.5% |
| Taxes, remuneration and social security | 45 | €8,592 | €3,527 | -€5,065 | -59.0% |
| Taxes | 450/3 | €7,296 | €249 | -€7,047 | -96.6% |
| Remuneration and social security | 454/9 | €1,296 | €3,278 | +€1,982 | +152.9% |
| Other amounts payable | 47/48 | €43,896 | €34,751 | -€9,145 | -20.8% |
| Remuneration, social security and pensions | 62 | €26,733 | €29,780 | +€3,048 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,676 | €15,304 | -€372 | -2.4% |
| Other operating charges | 640/8 | €10,632 | €2,996 | -€7,636 | -71.8% |
| Gross operating margin | 9900 | €58,024 | €52,348 | -€5,676 | -9.8% |
| Operating profit (loss) | 9901 | €4,983 | €4,268 | -€716 | -14.4% |
| Financial income | 75/76B | €1,005 | €245 | -€760 | -75.6% |
| Recurring financial income | 75 | €1,005 | €245 | -€760 | -75.6% |
| Financial charges | 65/66B | €1,490 | €733 | -€757 | -50.8% |
| Recurring financial charges | 65 | €1,490 | €733 | -€757 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €4,498 | €3,779 | -€719 | -16.0% |
| Income taxes | 67/77 | €3,578 | - | -€3,578 | |
| Profit (loss) for the period | 9904 | €920 | €3,779 | +€2,859 | +310.9% |
| Profit (loss) for the period to be appropriated | 9905 | €920 | €3,779 | +€2,859 | +310.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.