BROSB: 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.
BROSB
Largest movements
- Stocks and contracts +€36,061
up €36,061 (+819.7%), from €4,399 to €40,460
- Receivables within one year +€24,626
up €24,626 (+831.0%), from €2,963 to €27,590
of which Trade receivables: +€25,541
- Tangible fixed assets +€13,054
up €13,054 (+7.0%), from €185,616 to €198,670
of which Other tangible fixed assets: +€11,939
- Cash -€11,298
down €11,298 (-39.1%), from €28,872 to €17,574
mainly Investment in fixed assets (net) (-€71,121) and Stocks and contracts (-€36,061)
- Profit (loss) carried forward +€66,472
up €66,472 (+89.6%), from €74,183 to €140,655
- Tax, wage and social debts +€14,876
up €14,876 (+44.8%), from €33,235 to €48,111
of which Taxes: +€7,967
- Other debts -€10,000
down €10,000 (-11.5%), from €86,740 to €76,740
- Trade debts -€6,061
down €6,061 (-12.2%), from €49,730 to €43,669
- Gross operating margin +€146,293
up €146,293 (+43.5%), from €336,635 to €482,928
- Staff costs +€143,735
up €143,735 (+84.5%), from €170,081 to €313,816
- Depreciation +€33,839
up €33,839 (+139.7%), from €24,228 to €58,067
- Financial charges +€9,566
up €9,566 (+62.0%), from €15,424 to €24,991
of which Financial charges: +€8,374
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 | €248,888 | €314,175 | +€65,287 | +26.2% |
| Fixed assets | 21/28 | €209,616 | €222,670 | +€13,054 | +6.2% |
| Tangible fixed assets | 22/27 | €185,616 | €198,670 | +€13,054 | +7.0% |
| Furniture and vehicles | 24 | €77,242 | €78,356 | +€1,115 | +1.4% |
| Other tangible fixed assets | 26 | €108,375 | €120,314 | +€11,939 | +11.0% |
| Financial fixed assets | 28 | €24,000 | €24,000 | = | 0.0% |
| Current assets | 29/58 | €39,272 | €91,505 | +€52,233 | +133.0% |
| Stocks and contracts in progress | 3 | €4,399 | €40,460 | +€36,061 | +819.7% |
| Stocks | 30/36 | €4,399 | €40,460 | +€36,061 | +819.7% |
| Amounts receivable within one year | 40/41 | €2,963 | €27,590 | +€24,626 | +831.0% |
| Trade receivables | 40 | €913 | €26,454 | +€25,541 | +2797.2% |
| Other amounts receivable | 41 | €2,050 | €1,136 | -€914 | -44.6% |
| Cash at bank and in hand | 54/58 | €28,872 | €17,574 | -€11,298 | -39.1% |
| Deferred charges and accrued income | 490/1 | €3,038 | €5,882 | +€2,844 | +93.6% |
| Total equity and liabilities | 10/49 | €248,888 | €314,175 | +€65,287 | +26.2% |
| Equity | 10/15 | €79,183 | €145,655 | +€66,472 | +83.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,183 | €140,655 | +€66,472 | +89.6% |
| Amounts payable | 17/49 | €169,705 | €168,520 | -€1,185 | -0.7% |
| Amounts payable within one year | 42/48 | €169,705 | €168,520 | -€1,185 | -0.7% |
| Trade debts | 44 | €49,730 | €43,669 | -€6,061 | -12.2% |
| Suppliers | 440/4 | €49,730 | €43,669 | -€6,061 | -12.2% |
| Taxes, remuneration and social security | 45 | €33,235 | €48,111 | +€14,876 | +44.8% |
| Taxes | 450/3 | €23,211 | €31,177 | +€7,967 | +34.3% |
| Remuneration and social security | 454/9 | €10,024 | €16,934 | +€6,910 | +68.9% |
| Other amounts payable | 47/48 | €86,740 | €76,740 | -€10,000 | -11.5% |
| Remuneration, social security and pensions | 62 | €170,081 | €313,816 | +€143,735 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,228 | €58,067 | +€33,839 | +139.7% |
| Other operating charges | 640/8 | €1,803 | €2,409 | +€606 | +33.6% |
| Gross operating margin | 9900 | €336,635 | €482,928 | +€146,293 | +43.5% |
| Operating profit (loss) | 9901 | €140,523 | €108,636 | -€31,887 | -22.7% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €15,424 | €24,991 | +€9,566 | +62.0% |
| Recurring financial charges | 65 | €15,424 | €23,799 | +€8,374 | +54.3% |
| Non-recurring financial charges | 66B | - | €1,192 | +€1,192 | |
| Profit (loss) for the period before taxes | 9903 | €125,098 | €83,756 | -€41,343 | -33.0% |
| Income taxes | 67/77 | €18,893 | €17,284 | -€1,610 | -8.5% |
| Profit (loss) for the period | 9904 | €106,205 | €66,472 | -€39,733 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,205 | €66,472 | -€39,733 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.