BROS-AFDL: 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.
BROS-AFDL
Largest movements
- Receivables within one year +€13,846
up €13,846 (+89.3%), from €15,498 to €29,345
of which Other amounts receivable: +€10,438
- Tangible fixed assets -€10,263
down €10,263 (-26.2%), from €39,103 to €28,840
of which Furniture and vehicles: -€9,390
- Tax, wage and social debts -€4,340
down €4,340 (-18.6%), from €23,293 to €18,954
- Trade debts +€3,096
up €3,096 (+267%), from €1,160 to €4,256
- Reserves +€2,887
up €2,887 (+2.1%), from €140,442 to €143,329
- Gross operating margin -€50,313
down €50,313 (-74.0%), from €67,992 to €17,679
- Taxes -€11,762
down €11,762 (-87.1%), from €13,510 to €1,748
- Depreciation -€7,560
down €7,560 (-42.2%), from €17,907 to €10,347
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 | €216,795 | €220,455 | +€3,659 | +1.7% |
| Fixed assets | 21/28 | €39,187 | €28,840 | -€10,347 | -26.4% |
| Intangible fixed assets | 21 | €84 | €0 | -€84 | -100% |
| Tangible fixed assets | 22/27 | €39,103 | €28,840 | -€10,263 | -26.2% |
| Land and buildings | 22 | €4,450 | €3,911 | -€539 | -12.1% |
| Plant, machinery and equipment | 23 | €1,620 | €1,288 | -€333 | -20.5% |
| Furniture and vehicles | 24 | €33,032 | €23,642 | -€9,390 | -28.4% |
| Current assets | 29/58 | €177,608 | €191,614 | +€14,006 | +7.9% |
| Amounts receivable within one year | 40/41 | €15,498 | €29,345 | +€13,846 | +89.3% |
| Trade receivables | 40 | €15,498 | €18,907 | +€3,408 | +22.0% |
| Other amounts receivable | 41 | - | €10,438 | +€10,438 | |
| Cash at bank and in hand | 54/58 | €159,736 | €159,470 | -€266 | -0.2% |
| Deferred charges and accrued income | 490/1 | €2,374 | €2,799 | +€426 | +17.9% |
| Total equity and liabilities | 10/49 | €216,795 | €220,455 | +€3,659 | +1.7% |
| Equity | 10/15 | €146,442 | €149,329 | +€2,887 | +2.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €140,442 | €143,329 | +€2,887 | +2.1% |
| Distributable reserves | 133 | €140,442 | €143,329 | +€2,887 | +2.1% |
| Amounts payable | 17/49 | €70,353 | €71,125 | +€772 | +1.1% |
| Amounts payable within one year | 42/48 | €67,147 | €68,027 | +€880 | +1.3% |
| Trade debts | 44 | €1,160 | €4,256 | +€3,096 | +267% |
| Suppliers | 440/4 | €1,160 | €4,256 | +€3,096 | +267% |
| Taxes, remuneration and social security | 45 | €23,293 | €18,954 | -€4,340 | -18.6% |
| Taxes | 450/3 | €23,293 | €18,954 | -€4,340 | -18.6% |
| Other amounts payable | 47/48 | €42,693 | €44,817 | +€2,124 | +5.0% |
| Accrued charges and deferred income | 492/3 | €3,206 | €3,098 | -€108 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,907 | €10,347 | -€7,560 | -42.2% |
| Gross operating margin | 9900 | €67,992 | €17,679 | -€50,313 | -74.0% |
| Operating profit (loss) | 9901 | €50,085 | €7,332 | -€42,753 | -85.4% |
| Financial income | 75/76B | €573 | €620 | +€48 | +8.3% |
| Recurring financial income | 75 | €573 | €620 | +€48 | +8.3% |
| Financial charges | 65/66B | €3,424 | €3,317 | -€107 | -3.1% |
| Recurring financial charges | 65 | €3,424 | €3,317 | -€107 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €47,233 | €4,635 | -€42,598 | -90.2% |
| Income taxes | 67/77 | €13,510 | €1,748 | -€11,762 | -87.1% |
| Profit (loss) for the period | 9904 | €33,723 | €2,887 | -€30,836 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,723 | €2,887 | -€30,836 | -91.4% |
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 14 October 2026 via checked.be.