BROOX: 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.
What changed
BROOX
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€334,418
2024 · €333,496+€921
Equity
€999,434
2024 · €1.0m-€15,435
Cash
€610,008
2024 · €615,528-€5,520
Balance sheet total
€1.2m
2024 · €1.2m-€47,220
Largest movements
Assets
- Receivables within one year -€43,360
down €43,360 (-16.8%), from €258,178 to €214,819
of which Other amounts receivable: -€57,919
Equity and liabilities
- Profit (loss) carried forward -€225,935
down €225,935 (-97.0%), from €232,849 to €6,914
- Reserves +€210,500
up €210,500 (+30.9%), from €682,020 to €892,520
of which Distributable reserves: +€134,720
- Current portion of long-term debt -€50,795
down €50,795 (-88.0%), from €57,697 to €6,902
- Trade debts +€23,935
up €23,935 (+26.6%), from €89,890 to €113,825
Income statement
- Gross operating margin +€75,316
up €75,316 (+5.5%), from €1.4m to €1.4m
- Staff costs +€67,319
up €67,319 (+7.9%), from €850,807 to €918,126
- Financial income -€37,899
down €37,899 (-70.3%), from €53,890 to €15,992
of which Financial income: -€37,899
- Depreciation -€15,052
down €15,052 (-17.4%), from €86,413 to €71,361
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.
Result 2024
€333,496
Gross operating margin
+€75,316
Staff costs
-€67,319
Depreciation
+€15,052
Other operating charges
+€268
Other operating items
+€10,615
Financial income
-€37,899
Financial charges
+€9,779
Taxes
-€4,890
Result 2025
€334,418
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.
From operations
+€469,079
Investment
-€67,050
Financing
-€407,549
Cash 2024
€615,528
From operations (derived)
+€469,079
Net result for the year
+€334,418
Depreciation
+€71,361
Stocks and contracts
-€6,232
Receivables within one year
+€43,360
Deferred charges and accrued income
+€261
Trade debts
+€23,935
Tax, wage and social debts
+€1,977
Investment (derived)
-€67,050
Investment in fixed assets (net)
-€67,050
Financing
-€407,549
Debts after one year
-€6,902
Current portion of long-term debt
-€50,795
Contributions, distributions and other
-€349,852
Cash 2025
€610,008
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,249,683 | €1,202,463 | -€47,220 | -3.8% |
| Fixed assets | 21/28 | €308,929 | €304,617 | -€4,311 | -1.4% |
| Tangible fixed assets | 22/27 | €308,929 | €302,117 | -€6,811 | -2.2% |
| Plant, machinery and equipment | 23 | €83,140 | €75,791 | -€7,348 | -8.8% |
| Furniture and vehicles | 24 | €14,779 | €45,191 | +€30,412 | +205.8% |
| Leasing and similar rights | 25 | €130,387 | €102,645 | -€27,742 | -21.3% |
| Other tangible fixed assets | 26 | €80,624 | €78,491 | -€2,133 | -2.6% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €940,754 | €897,846 | -€42,908 | -4.6% |
| Stocks and contracts in progress | 3 | €65,800 | €72,032 | +€6,232 | +9.5% |
| Stocks | 30/36 | €65,800 | €72,032 | +€6,232 | +9.5% |
| Amounts receivable within one year | 40/41 | €258,178 | €214,819 | -€43,360 | -16.8% |
| Trade receivables | 40 | €37,751 | €52,310 | +€14,560 | +38.6% |
| Other amounts receivable | 41 | €220,428 | €162,508 | -€57,919 | -26.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €615,528 | €610,008 | -€5,520 | -0.9% |
| Deferred charges and accrued income | 490/1 | €1,248 | €987 | -€261 | -20.9% |
| Total equity and liabilities | 10/49 | €1,249,683 | €1,202,463 | -€47,220 | -3.8% |
| Equity | 10/15 | €1,014,869 | €999,434 | -€15,435 | -1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €682,020 | €892,520 | +€210,500 | +30.9% |
| Tax-exempt reserves | 132 | €682,020 | €757,800 | +€75,780 | +11.1% |
| Distributable reserves | 133 | - | €134,720 | +€134,720 | |
| Profit (loss) carried forward | 14 | €232,849 | €6,914 | -€225,935 | -97.0% |
| Amounts payable | 17/49 | €234,814 | €203,029 | -€31,785 | -13.5% |
| Amounts payable after more than one year | 17 | €6,902 | €0 | -€6,902 | -100.0% |
| Financial debts | 170/4 | €6,902 | €0 | -€6,902 | -100.0% |
| Amounts payable within one year | 42/48 | €227,912 | €203,029 | -€24,883 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €57,697 | €6,902 | -€50,795 | -88.0% |
| Trade debts | 44 | €89,890 | €113,825 | +€23,935 | +26.6% |
| Suppliers | 440/4 | €89,890 | €113,825 | +€23,935 | +26.6% |
| Taxes, remuneration and social security | 45 | €80,325 | €82,302 | +€1,977 | +2.5% |
| Taxes | 450/3 | €16,359 | €14,252 | -€2,107 | -12.9% |
| Remuneration and social security | 454/9 | €63,966 | €68,050 | +€4,084 | +6.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,000 | €11,102 | +€8,102 | +270.1% |
| Remuneration, social security and pensions | 62 | €850,807 | €918,126 | +€67,319 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,413 | €71,361 | -€15,052 | -17.4% |
| Other operating charges | 640/8 | €7,837 | €7,569 | -€268 | -3.4% |
| Non-recurring operating charges | 66A | €10,615 | €0 | -€10,615 | -100.0% |
| Gross operating margin | 9900 | €1,369,994 | €1,445,309 | +€75,316 | +5.5% |
| Operating profit (loss) | 9901 | €414,323 | €448,253 | +€33,931 | +8.2% |
| Financial income | 75/76B | €53,890 | €15,992 | -€37,899 | -70.3% |
| Recurring financial income | 75 | €53,890 | €15,992 | -€37,899 | -70.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €26,274 | €16,494 | -€9,779 | -37.2% |
| Recurring financial charges | 65 | €26,274 | €16,494 | -€9,779 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €441,939 | €447,751 | +€5,811 | +1.3% |
| Income taxes | 67/77 | €108,443 | €113,333 | +€4,890 | +4.5% |
| Profit (loss) for the period | 9904 | €333,496 | €334,418 | +€921 | +0.3% |
| Transfer from tax-exempt reserves | 789 | - | €134,720 | +€134,720 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | €210,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,996 | €258,638 | +€135,641 | +110.3% |
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 12 October 2026 via checked.be.