BROS & CO: 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 & CO
Largest movements
- Receivables within one year -€53,832
down €53,832 (-64.9%), from €82,987 to €29,155
of which Trade receivables: -€37,151
- Tangible fixed assets -€28,013
down €28,013 (-36.9%), from €75,930 to €47,917
of which Furniture and vehicles: -€14,139
- Stocks and contracts +€23,689
up €23,689 (+66.3%), from €35,714 to €59,403
- Deferred charges and accrued income +€8,173
up €8,173 (+776.2%), from €1,053 to €9,226
- Trade debts -€82,534
down €82,534 (-76.4%), from €108,089 to €25,555
- Profit (loss) carried forward +€19,317
up €19,317 (+17.5%), from €110,154 to €129,471
- Current portion of long-term debt +€11,014
new in 2025: €11,014
- Accrued charges and deferred income -€9,458
down €9,458 (-41.0%), from €23,063 to €13,606
- Tax, wage and social debts +€6,571
up €6,571 (+21.0%), from €31,300 to €37,871
of which Taxes: +€6,083
- Staff costs +€17,904
up €17,904 (+15.2%), from €118,003 to €135,907
- Gross operating margin +€9,081
up €9,081 (+4.9%), from €185,676 to €194,757
- Depreciation -€5,184
down €5,184 (-15.6%), from €33,197 to €28,013
- Taxes -€4,757
down €4,757 (-43.3%), from €10,988 to €6,231
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 | €297,212 | €244,296 | -€52,916 | -17.8% |
| Fixed assets | 21/28 | €86,671 | €58,658 | -€28,013 | -32.3% |
| Tangible fixed assets | 22/27 | €75,930 | €47,917 | -€28,013 | -36.9% |
| Furniture and vehicles | 24 | €28,103 | €13,964 | -€14,139 | -50.3% |
| Other tangible fixed assets | 26 | €47,827 | €33,953 | -€13,874 | -29.0% |
| Financial fixed assets | 28 | €10,741 | €10,741 | = | 0.0% |
| Current assets | 29/58 | €210,541 | €185,638 | -€24,903 | -11.8% |
| Stocks and contracts in progress | 3 | €35,714 | €59,403 | +€23,689 | +66.3% |
| Stocks | 30/36 | €35,714 | €59,403 | +€23,689 | +66.3% |
| Amounts receivable within one year | 40/41 | €82,987 | €29,155 | -€53,832 | -64.9% |
| Trade receivables | 40 | €60,625 | €23,475 | -€37,151 | -61.3% |
| Other amounts receivable | 41 | €22,362 | €5,680 | -€16,682 | -74.6% |
| Cash at bank and in hand | 54/58 | €90,788 | €87,854 | -€2,933 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,053 | €9,226 | +€8,173 | +776.2% |
| Total equity and liabilities | 10/49 | €297,212 | €244,296 | -€52,916 | -17.8% |
| Equity | 10/15 | €129,154 | €148,471 | +€19,317 | +15.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,154 | €129,471 | +€19,317 | +17.5% |
| Amounts payable | 17/49 | €168,058 | €95,825 | -€72,233 | -43.0% |
| Amounts payable after more than one year | 17 | €5,606 | €5,606 | = | 0.0% |
| Other amounts payable | 178/9 | €5,606 | €5,606 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,389 | €76,614 | -€62,775 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,014 | +€11,014 | |
| Trade debts | 44 | €108,089 | €25,555 | -€82,534 | -76.4% |
| Suppliers | 440/4 | €108,089 | €25,555 | -€82,534 | -76.4% |
| Taxes, remuneration and social security | 45 | €31,300 | €37,871 | +€6,571 | +21.0% |
| Taxes | 450/3 | €10,988 | €17,071 | +€6,083 | +55.4% |
| Remuneration and social security | 454/9 | €20,312 | €20,799 | +€487 | +2.4% |
| Other amounts payable | 47/48 | - | €2,174 | +€2,174 | |
| Accrued charges and deferred income | 492/3 | €23,063 | €13,606 | -€9,458 | -41.0% |
| Remuneration, social security and pensions | 62 | €118,003 | €135,907 | +€17,904 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,197 | €28,013 | -€5,184 | -15.6% |
| Other operating charges | 640/8 | €2,070 | €2,533 | +€463 | +22.4% |
| Gross operating margin | 9900 | €185,676 | €194,757 | +€9,081 | +4.9% |
| Operating profit (loss) | 9901 | €32,405 | €28,303 | -€4,102 | -12.7% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.0% |
| Financial charges | 65/66B | €1,747 | €2,755 | +€1,009 | +57.7% |
| Recurring financial charges | 65 | €1,307 | €1,735 | +€429 | +32.8% |
| Non-recurring financial charges | 66B | €440 | €1,020 | +€580 | +131.8% |
| Profit (loss) for the period before taxes | 9903 | €30,667 | €25,548 | -€5,119 | -16.7% |
| Income taxes | 67/77 | €10,988 | €6,231 | -€4,757 | -43.3% |
| Profit (loss) for the period | 9904 | €19,679 | €19,317 | -€362 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,679 | €19,317 | -€362 | -1.8% |
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 10 October 2026 via checked.be.