BROSBOUW: 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.
BROSBOUW
Largest movements
- Cash +€649,087
up €649,087 (+116%), from €558,234 to €1.2m
mainly Net result for the year (+€593,822) and Tax, wage and social debts (+€134,008)
- Receivables within one year -€129,455
down €129,455 (-48.3%), from €268,163 to €138,708
of which Trade receivables: -€126,354
- Tangible fixed assets +€104,224
up €104,224 (+264%), from €39,455 to €143,679
of which Furniture and vehicles: +€87,034
- Reserves +€499,984
up €499,984 (+76.3%), from €655,564 to €1.2m
- Tax, wage and social debts +€134,008
up €134,008 (+369%), from €36,304 to €170,312
of which Taxes: +€127,493
- Other debts +€60,869
up €60,869 (+144%), from €42,343 to €103,212
- Trade debts -€50,216
down €50,216 (-51.8%), from €96,858 to €46,642
- Short-term financial debts -€16,959
down €16,959 (-100%), from €16,959 to €0
- Gross operating margin +€266,909
up €266,909 (+39.4%), from €676,927 to €943,836
- Taxes +€77,423
up €77,423 (+37.7%), from €205,564 to €282,988
- Staff costs +€25,094
new in 2025: €25,094
- Depreciation +€17,952
up €17,952 (+95.8%), from €18,740 to €36,692
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 | €872,091 | €1,496,746 | +€624,654 | +71.6% |
| Fixed assets | 21/28 | €39,455 | €143,679 | +€104,224 | +264% |
| Tangible fixed assets | 22/27 | €39,455 | €143,679 | +€104,224 | +264% |
| Plant, machinery and equipment | 23 | €2,639 | €19,828 | +€17,190 | +651% |
| Furniture and vehicles | 24 | €36,816 | €123,851 | +€87,034 | +236% |
| Current assets | 29/58 | €832,636 | €1,353,067 | +€520,431 | +62.5% |
| Amounts receivable within one year | 40/41 | €268,163 | €138,708 | -€129,455 | -48.3% |
| Trade receivables | 40 | €260,777 | €134,422 | -€126,354 | -48.5% |
| Other amounts receivable | 41 | €7,386 | €4,286 | -€3,100 | -42.0% |
| Cash at bank and in hand | 54/58 | €558,234 | €1,207,321 | +€649,087 | +116% |
| Deferred charges and accrued income | 490/1 | €6,239 | €7,037 | +€798 | +12.8% |
| Total equity and liabilities | 10/49 | €872,091 | €1,496,746 | +€624,654 | +71.6% |
| Equity | 10/15 | €656,064 | €1,156,048 | +€499,984 | +76.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €655,564 | €1,155,548 | +€499,984 | +76.3% |
| Distributable reserves | 133 | €655,564 | €1,155,548 | +€499,984 | +76.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,027 | €340,698 | +€124,671 | +57.7% |
| Amounts payable after more than one year | 17 | €17,784 | €11,752 | -€6,032 | -33.9% |
| Financial debts | 170/4 | €17,784 | €11,752 | -€6,032 | -33.9% |
| Amounts payable within one year | 42/48 | €198,243 | €326,197 | +€127,954 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €5,779 | €6,032 | +€253 | +4.4% |
| Financial debts | 43 | €16,959 | €0 | -€16,959 | -100% |
| Other loans | 439 | €16,959 | €0 | -€16,959 | -100% |
| Trade debts | 44 | €96,858 | €46,642 | -€50,216 | -51.8% |
| Suppliers | 440/4 | €96,858 | €46,642 | -€50,216 | -51.8% |
| Taxes, remuneration and social security | 45 | €36,304 | €170,312 | +€134,008 | +369% |
| Taxes | 450/3 | €36,251 | €163,743 | +€127,493 | +352% |
| Remuneration and social security | 454/9 | €54 | €6,568 | +€6,515 | +12,159% |
| Other amounts payable | 47/48 | €42,343 | €103,212 | +€60,869 | +144% |
| Accrued charges and deferred income | 492/3 | - | €2,748 | +€2,748 | |
| Remuneration, social security and pensions | 62 | - | €25,094 | +€25,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,740 | €36,692 | +€17,952 | +95.8% |
| Other operating charges | 640/8 | €2,281 | €4,318 | +€2,037 | +89.3% |
| Gross operating margin | 9900 | €676,927 | €943,836 | +€266,909 | +39.4% |
| Operating profit (loss) | 9901 | €655,906 | €877,733 | +€221,826 | +33.8% |
| Financial income | 75/76B | €331 | €483 | +€152 | +46.0% |
| Recurring financial income | 75 | €331 | €483 | +€152 | +46.0% |
| Financial charges | 65/66B | €2,757 | €1,406 | -€1,351 | -49.0% |
| Recurring financial charges | 65 | €2,757 | €1,406 | -€1,351 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €653,480 | €876,810 | +€223,330 | +34.2% |
| Income taxes | 67/77 | €205,564 | €282,988 | +€77,423 | +37.7% |
| Profit (loss) for the period | 9904 | €447,916 | €593,822 | +€145,906 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €447,916 | €593,822 | +€145,906 | +32.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.