BROPAT SYSTEMS: 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.
BROPAT SYSTEMS
Largest movements
- Tangible fixed assets -€9,330
down €9,330 (-6.0%), from €155,470 to €146,141
- Cash +€6,308
up €6,308 (+35.1%), from €17,979 to €24,288
mainly Depreciation (+€9,330) and Net result for the year (+€5,048)
- Other debts -€8,400
down €8,400 (-16.8%), from €50,068 to €41,668
- Reserves +€5,048
up €5,048 (+4.8%), from €104,556 to €109,604
- Gross operating margin +€8,524
up €8,524 (+93.2%), from €9,147 to €17,671
- Taxes +€505
new in 2025: €505
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 | €173,449 | €170,428 | -€3,021 | -1.7% |
| Fixed assets | 21/28 | €155,470 | €146,141 | -€9,330 | -6.0% |
| Tangible fixed assets | 22/27 | €155,470 | €146,141 | -€9,330 | -6.0% |
| Land and buildings | 22 | €155,470 | €146,141 | -€9,330 | -6.0% |
| Current assets | 29/58 | €17,979 | €24,288 | +€6,308 | +35.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,979 | €24,288 | +€6,308 | +35.1% |
| Total equity and liabilities | 10/49 | €173,449 | €170,428 | -€3,021 | -1.7% |
| Equity | 10/15 | €123,148 | €128,196 | +€5,048 | +4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €104,556 | €109,604 | +€5,048 | +4.8% |
| Distributable reserves | 133 | €104,556 | €109,604 | +€5,048 | +4.8% |
| Amounts payable | 17/49 | €50,301 | €42,233 | -€8,069 | -16.0% |
| Amounts payable within one year | 42/48 | €50,301 | €42,233 | -€8,069 | -16.0% |
| Trade debts | 44 | €234 | €60 | -€174 | -74.2% |
| Suppliers | 440/4 | €234 | €60 | -€174 | -74.2% |
| Taxes, remuneration and social security | 45 | €0 | €505 | +€505 | |
| Taxes | 450/3 | €0 | €505 | +€505 | |
| Other amounts payable | 47/48 | €50,068 | €41,668 | -€8,400 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,330 | €9,330 | = | 0.0% |
| Other operating charges | 640/8 | €2,636 | €2,717 | +€81 | +3.1% |
| Gross operating margin | 9900 | €9,147 | €17,671 | +€8,524 | +93.2% |
| Operating profit (loss) | 9901 | -€2,819 | €5,624 | +€8,443 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,886 | €5,552 | +€8,438 | |
| Income taxes | 67/77 | - | €505 | +€505 | |
| Profit (loss) for the period | 9904 | -€2,886 | €5,048 | +€7,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,886 | €5,048 | +€7,933 |
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.