BROQUESOY: 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.
BROQUESOY
Largest movements
- Current investments +€58,411
new in 2026: €58,411
- Cash -€19,427
down €19,427 (-28.7%), from €67,574 to €48,147
mainly Current investments (-€58,411) and Trade debts (-€3,893)
- Receivables within one year -€6,975
down €6,975 (-21.6%), from €32,240 to €25,265
of which Trade receivables: -€7,065
- Tangible fixed assets -€2,700
down €2,700 (-11.0%), from €24,607 to €21,908
of which Plant, machinery and equipment: -€10,051
- Reserves +€34,000
up €34,000 (+8.3%), from €410,044 to €444,044
of which Distributable reserves: +€34,000
- Trade debts -€3,893
down €3,893 (-82.3%), from €4,731 to €838
- Tax, wage and social debts -€3,731
down €3,731 (-35.2%), from €10,608 to €6,877
of which Remuneration and social security: -€4,000
- Other debts +€2,168
up €2,168 (+463.6%), from €468 to €2,636
- Depreciation -€8,200
down €8,200 (-56.9%), from €14,409 to €6,209
- Financial charges +€4,556
up €4,556 (+494.2%), from €922 to €5,478
- Gross operating margin +€3,639
up €3,639 (+7.6%), from €47,771 to €51,410
- Taxes +€900
up €900 (+36.0%), from €2,500 to €3,400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,495 | €159,677 | +€29,181 | +22.4% |
| Fixed assets | 21/28 | €24,742 | €22,043 | -€2,700 | -10.9% |
| Tangible fixed assets | 22/27 | €24,607 | €21,908 | -€2,700 | -11.0% |
| Plant, machinery and equipment | 23 | €13,591 | €3,540 | -€10,051 | -74.0% |
| Furniture and vehicles | 24 | €11,017 | €18,368 | +€7,351 | +66.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €105,753 | €137,634 | +€31,881 | +30.1% |
| Stocks and contracts in progress | 3 | €5,939 | €5,811 | -€128 | -2.2% |
| Stocks | 30/36 | €5,939 | €5,811 | -€128 | -2.2% |
| Amounts receivable within one year | 40/41 | €32,240 | €25,265 | -€6,975 | -21.6% |
| Trade receivables | 40 | €31,516 | €24,452 | -€7,065 | -22.4% |
| Other amounts receivable | 41 | €724 | €813 | +€90 | +12.4% |
| Current investments | 50/53 | - | €58,411 | +€58,411 | |
| Cash at bank and in hand | 54/58 | €67,574 | €48,147 | -€19,427 | -28.7% |
| Total equity and liabilities | 10/49 | €130,495 | €159,677 | +€29,181 | +22.4% |
| Equity | 10/15 | €114,653 | €149,325 | +€34,673 | +30.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €410,044 | €444,044 | +€34,000 | +8.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €226,255 | €226,255 | = | 0.0% |
| Distributable reserves | 133 | €177,589 | €211,589 | +€34,000 | +19.1% |
| Profit (loss) carried forward | 14 | -€357,391 | -€356,719 | +€673 | +0.2% |
| Amounts payable | 17/49 | €15,843 | €10,351 | -€5,491 | -34.7% |
| Amounts payable within one year | 42/48 | €15,806 | €10,351 | -€5,455 | -34.5% |
| Trade debts | 44 | €4,731 | €838 | -€3,893 | -82.3% |
| Suppliers | 440/4 | €4,731 | €838 | -€3,893 | -82.3% |
| Taxes, remuneration and social security | 45 | €10,608 | €6,877 | -€3,731 | -35.2% |
| Taxes | 450/3 | €6,608 | €6,877 | +€269 | +4.1% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €468 | €2,636 | +€2,168 | +463.6% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Non-recurring operating income | 76A | - | €3,005 | +€3,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,409 | €6,209 | -€8,200 | -56.9% |
| Other operating charges | 640/8 | €1,340 | €1,650 | +€310 | +23.1% |
| Gross operating margin | 9900 | €47,771 | €51,410 | +€3,639 | +7.6% |
| Operating profit (loss) | 9901 | €32,022 | €43,551 | +€11,529 | +36.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €922 | €5,478 | +€4,556 | +494.2% |
| Recurring financial charges | 65 | €922 | €5,478 | +€4,556 | +494.2% |
| Profit (loss) for the period before taxes | 9903 | €31,100 | €38,073 | +€6,973 | +22.4% |
| Income taxes | 67/77 | €2,500 | €3,400 | +€900 | +36.0% |
| Profit (loss) for the period | 9904 | €28,600 | €34,673 | +€6,073 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,600 | €34,673 | +€6,073 | +21.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.