BROSCI: 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.
BROSCI
Largest movements
- Cash -€86,215
down €86,215 (-50.7%), from €170,020 to €83,805
mainly Debts after one year (-€143,966) and Other debts (-€32,886)
- Tangible fixed assets -€31,622
down €31,622 (-6.6%), from €477,330 to €445,708
of which Furniture and vehicles: -€15,878
- Receivables within one year -€28,566
down €28,566 (-100.0%), from €28,568 to €2
of which Other amounts receivable: -€28,565
- Debts after one year -€143,966
down €143,966 (-90.4%), from €159,235 to €15,269
- Reserves +€58,793
up €58,793 (+14.4%), from €407,045 to €465,837
of which Distributable reserves: +€59,581
- Other debts -€32,886
down €32,886 (-52.1%), from €63,158 to €30,272
- Current portion of long-term debt -€21,878
down €21,878 (-81.2%), from €26,929 to €5,051
- Tax, wage and social debts -€9,961
down €9,961 (-65.7%), from €15,157 to €5,196
- Depreciation +€12,137
up €12,137 (+56.1%), from €21,634 to €33,771
- Gross operating margin +€3,695
up €3,695 (+3.0%), from €124,211 to €127,906
- Other operating charges -€3,579
down €3,579 (-42.4%), from €8,445 to €4,866
- Taxes -€3,085
down €3,085 (-10.8%), from €28,568 to €25,484
- Financial income -€1,943
down €1,943 (-81.3%), from €2,391 to €448
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 | €694,315 | €543,477 | -€150,838 | -21.7% |
| Fixed assets | 21/28 | €477,470 | €445,848 | -€31,622 | -6.6% |
| Tangible fixed assets | 22/27 | €477,330 | €445,708 | -€31,622 | -6.6% |
| Land and buildings | 22 | €393,941 | €379,202 | -€14,739 | -3.7% |
| Plant, machinery and equipment | 23 | €3,812 | €2,807 | -€1,005 | -26.4% |
| Furniture and vehicles | 24 | €79,577 | €63,699 | -€15,878 | -20.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €216,845 | €97,629 | -€119,216 | -55.0% |
| Amounts receivable after more than one year | 29 | - | €1,650 | +€1,650 | |
| Other amounts receivable | 291 | - | €1,650 | +€1,650 | |
| Amounts receivable within one year | 40/41 | €28,568 | €2 | -€28,566 | -100.0% |
| Trade receivables | 40 | €0 | €0 | -€0 | -100% |
| Other amounts receivable | 41 | €28,568 | €2 | -€28,565 | -100.0% |
| Cash at bank and in hand | 54/58 | €170,020 | €83,805 | -€86,215 | -50.7% |
| Deferred charges and accrued income | 490/1 | €18,258 | €12,172 | -€6,086 | -33.3% |
| Total equity and liabilities | 10/49 | €694,315 | €543,477 | -€150,838 | -21.7% |
| Equity | 10/15 | €413,245 | €472,037 | +€58,793 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €407,045 | €465,837 | +€58,793 | +14.4% |
| Tax-exempt reserves | 132 | €19,970 | €19,181 | -€788 | -3.9% |
| Distributable reserves | 133 | €387,075 | €446,656 | +€59,581 | +15.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €10,283 | €9,877 | -€406 | -3.9% |
| Deferred taxes | 168 | €10,283 | €9,877 | -€406 | -3.9% |
| Amounts payable | 17/49 | €270,788 | €61,563 | -€209,225 | -77.3% |
| Amounts payable after more than one year | 17 | €159,235 | €15,269 | -€143,966 | -90.4% |
| Financial debts | 170/4 | €159,235 | €15,269 | -€143,966 | -90.4% |
| Amounts payable within one year | 42/48 | €111,481 | €46,294 | -€65,187 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €26,929 | €5,051 | -€21,878 | -81.2% |
| Trade debts | 44 | €6,238 | €5,776 | -€462 | -7.4% |
| Suppliers | 440/4 | €6,238 | €5,776 | -€462 | -7.4% |
| Taxes, remuneration and social security | 45 | €15,157 | €5,196 | -€9,961 | -65.7% |
| Taxes | 450/3 | €15,157 | €5,196 | -€9,961 | -65.7% |
| Other amounts payable | 47/48 | €63,158 | €30,272 | -€32,886 | -52.1% |
| Accrued charges and deferred income | 492/3 | €72 | €0 | -€72 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,634 | €33,771 | +€12,137 | +56.1% |
| Other operating charges | 640/8 | €8,445 | €4,866 | -€3,579 | -42.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €124,211 | €127,906 | +€3,695 | +3.0% |
| Operating profit (loss) | 9901 | €94,132 | €89,269 | -€4,863 | -5.2% |
| Financial income | 75/76B | €2,391 | €448 | -€1,943 | -81.3% |
| Recurring financial income | 75 | €2,391 | €448 | -€1,943 | -81.3% |
| Financial charges | 65/66B | €3,780 | €5,013 | +€1,233 | +32.6% |
| Recurring financial charges | 65 | €3,780 | €5,013 | +€1,233 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €92,743 | €84,703 | -€8,040 | -8.7% |
| Transfer from deferred taxes | 780 | €406 | €406 | = | 0.0% |
| Income taxes | 67/77 | €28,568 | €25,484 | -€3,085 | -10.8% |
| Profit (loss) for the period | 9904 | €64,580 | €59,626 | -€4,955 | -7.7% |
| Transfer from tax-exempt reserves | 789 | €788 | €788 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,369 | €60,414 | -€4,955 | -7.6% |
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 21 October 2026 via checked.be.