BROOTHAERTS ELEKTRO: 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.
BROOTHAERTS ELEKTRO
Largest movements
- Cash -€51,841
down €51,841 (-10.1%), from €512,378 to €460,537
mainly Investment in fixed assets (net) (-€67,074) and Debts after one year (-€46,734)
- Stocks and contracts +€36,466
up €36,466 (+7.2%), from €506,913 to €543,379
- Current investments +€30,000
new in 2025: €30,000
- Reserves +€82,448
up €82,448 (+16.2%), from €509,653 to €592,102
- Debts after one year -€46,734
down €46,734 (-6.3%), from €738,820 to €692,087
of which Financial debts: -€46,734
- Gross operating margin -€39,631
down €39,631 (-13.7%), from €288,918 to €249,287
- Taxes -€18,265
down €18,265 (-35.3%), from €51,733 to €33,468
- Depreciation +€9,509
up €9,509 (+12.8%), from €74,508 to €84,017
- Staff costs +€8,111
up €8,111 (+55.4%), from €14,653 to €22,764
- Financial charges -€3,394
down €3,394 (-22.4%), from €15,146 to €11,752
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 | €2,366,310 | €2,372,151 | +€5,840 | +0.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,287,343 | €1,270,400 | -€16,943 | -1.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,262,720 | €1,246,752 | -€15,968 | -1.3% |
| Land and buildings | 22 | €936,839 | €906,559 | -€30,279 | -3.2% |
| Plant, machinery and equipment | 23 | €281,322 | €274,538 | -€6,784 | -2.4% |
| Furniture and vehicles | 24 | €44,559 | €65,655 | +€21,096 | +47.3% |
| Financial fixed assets | 28 | €24,623 | €23,648 | -€975 | -4.0% |
| Current assets | 29/58 | €1,078,967 | €1,101,751 | +€22,783 | +2.1% |
| Stocks and contracts in progress | 3 | €506,913 | €543,379 | +€36,466 | +7.2% |
| Stocks | 30/36 | €506,913 | €543,379 | +€36,466 | +7.2% |
| Amounts receivable within one year | 40/41 | €56,254 | €64,797 | +€8,543 | +15.2% |
| Trade receivables | 40 | €56,254 | €57,869 | +€1,615 | +2.9% |
| Other amounts receivable | 41 | - | €6,927 | +€6,927 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €512,378 | €460,537 | -€51,841 | -10.1% |
| Deferred charges and accrued income | 490/1 | €3,421 | €3,038 | -€383 | -11.2% |
| Total equity and liabilities | 10/49 | €2,366,310 | €2,372,151 | +€5,840 | +0.2% |
| Equity | 10/15 | €1,176,244 | €1,258,693 | +€82,448 | +7.0% |
| Contributions | 10/11 | €666,591 | €666,591 | = | 0.0% |
| Reserves | 13 | €509,653 | €592,102 | +€82,448 | +16.2% |
| Distributable reserves | 133 | €509,653 | €592,102 | +€82,448 | +16.2% |
| Amounts payable | 17/49 | €1,190,066 | €1,113,458 | -€76,608 | -6.4% |
| Amounts payable after more than one year | 17 | €738,820 | €692,087 | -€46,734 | -6.3% |
| Financial debts | 170/4 | €449,041 | €402,307 | -€46,734 | -10.4% |
| Other amounts payable | 178/9 | €289,780 | €289,780 | = | 0.0% |
| Amounts payable within one year | 42/48 | €451,246 | €421,372 | -€29,874 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €46,962 | €46,734 | -€228 | -0.5% |
| Trade debts | 44 | €35,072 | €35,445 | +€373 | +1.1% |
| Suppliers | 440/4 | €35,072 | €35,445 | +€373 | +1.1% |
| Advances received on contracts in progress | 46 | €21,759 | €11,505 | -€10,253 | -47.1% |
| Taxes, remuneration and social security | 45 | €77,295 | €57,119 | -€20,176 | -26.1% |
| Taxes | 450/3 | €55,815 | €49,457 | -€6,358 | -11.4% |
| Remuneration and social security | 454/9 | €21,479 | €7,661 | -€13,818 | -64.3% |
| Other amounts payable | 47/48 | €270,158 | €270,568 | +€410 | +0.2% |
| Remuneration, social security and pensions | 62 | €14,653 | €22,764 | +€8,111 | +55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,508 | €84,017 | +€9,509 | +12.8% |
| Other operating charges | 640/8 | €18,813 | €18,255 | -€558 | -3.0% |
| Non-recurring operating charges | 66A | €567 | - | -€567 | |
| Gross operating margin | 9900 | €288,918 | €249,287 | -€39,631 | -13.7% |
| Operating profit (loss) | 9901 | €180,377 | €124,251 | -€56,126 | -31.1% |
| Financial income | 75/76B | €820 | €3,418 | +€2,598 | +317% |
| Recurring financial income | 75 | €820 | €3,418 | +€2,598 | +317% |
| Financial charges | 65/66B | €15,146 | €11,752 | -€3,394 | -22.4% |
| Recurring financial charges | 65 | €15,146 | €11,752 | -€3,394 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €166,050 | €115,916 | -€50,134 | -30.2% |
| Income taxes | 67/77 | €51,733 | €33,468 | -€18,265 | -35.3% |
| Profit (loss) for the period | 9904 | €114,317 | €82,448 | -€31,869 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,317 | €82,448 | -€31,869 | -27.9% |
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 22 October 2026 via checked.be.