BROOTHAERS: 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.
BROOTHAERS
Largest movements
- Tangible fixed assets +€5,385
new in 2025: €5,385
- Cash -€781
down €781 (-2.8%), from €27,951 to €27,171
mainly Contributions, distributions and other (-€13,850) and Investment in fixed assets (net) (-€5,720)
- Receivables within one year -€551
down €551 (-85.1%), from €648 to €97
of which Other amounts receivable: -€487
- Other debts +€16,439
new in 2025: €16,439
- Reserves -€13,850
down €13,850 (-59.7%), from €23,210 to €9,360
of which Distributable reserves: -€13,850
- Profit (loss) carried forward +€1,639
up €1,639 (+12.2%), from -€13,386 to -€11,747
- Tax, wage and social debts -€408
no longer reported in 2025 (was €408)
- Gross operating margin +€5,385
up €5,385, from -€2,642 to €2,743
- Other operating charges +€307
up €307 (+79.2%), from €387 to €694
- Depreciation -€67
down €67 (-16.6%), from €402 to €335
- Financial income -€35
no longer reported in 2025 (was €35)
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 | €28,832 | €32,652 | +€3,820 | +13.2% |
| Fixed assets | 21/28 | - | €5,385 | +€5,385 | |
| Tangible fixed assets | 22/27 | - | €5,385 | +€5,385 | |
| Furniture and vehicles | 24 | - | €5,385 | +€5,385 | |
| Current assets | 29/58 | €28,832 | €27,267 | -€1,565 | -5.4% |
| Amounts receivable within one year | 40/41 | €648 | €97 | -€551 | -85.1% |
| Trade receivables | 40 | €161 | €97 | -€64 | -39.7% |
| Other amounts receivable | 41 | €487 | - | -€487 | |
| Cash at bank and in hand | 54/58 | €27,951 | €27,171 | -€781 | -2.8% |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €28,832 | €32,652 | +€3,820 | +13.2% |
| Equity | 10/15 | €28,424 | €16,213 | -€12,211 | -43.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,210 | €9,360 | -€13,850 | -59.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,350 | €7,500 | -€13,850 | -64.9% |
| Profit (loss) carried forward | 14 | -€13,386 | -€11,747 | +€1,639 | +12.2% |
| Amounts payable | 17/49 | €408 | €16,439 | +€16,031 | +3927.6% |
| Amounts payable within one year | 42/48 | €408 | €16,439 | +€16,031 | +3927.6% |
| Taxes, remuneration and social security | 45 | €408 | - | -€408 | |
| Taxes | 450/3 | €408 | - | -€408 | |
| Other amounts payable | 47/48 | - | €16,439 | +€16,439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €335 | -€67 | -16.6% |
| Other operating charges | 640/8 | €387 | €694 | +€307 | +79.2% |
| Gross operating margin | 9900 | -€2,642 | €2,743 | +€5,385 | |
| Operating profit (loss) | 9901 | -€3,432 | €1,714 | +€5,145 | |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €74 | €75 | +€1 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,470 | €1,639 | +€5,109 | |
| Profit (loss) for the period | 9904 | -€3,470 | €1,639 | +€5,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,470 | €1,639 | +€5,109 |
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 10 October 2026 via checked.be.