BROSCO: 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.
BROSCO
Largest movements
- Tangible fixed assets +€109,229
up €109,229 (+761.7%), from €14,340 to €123,569
of which Furniture and vehicles: +€87,824
- Receivables within one year -€21,390
down €21,390 (-14.4%), from €148,931 to €127,541
of which Trade receivables: -€18,384
- Cash +€6,754
up €6,754 (+12.1%), from €55,986 to €62,740
mainly Net result for the year (+€52,117) and Debts after one year (+€39,335)
- Reserves +€52,117
up €52,117 (+24.5%), from €213,105 to €265,222
of which Distributable reserves: +€52,117
- Debts after one year +€39,335
new in 2024: €39,335
- Trade debts +€18,492
up €18,492 (+21.7%), from €85,395 to €103,887
- Tax, wage and social debts -€16,743
down €16,743 (-71.0%), from €23,575 to €6,831
- Current portion of long-term debt +€9,823
new in 2024: €9,823
- Depreciation +€11,848
up €11,848 (+237.9%), from €4,979 to €16,827
- Taxes -€8,109
down €8,109 (-29.3%), from €27,655 to €19,546
- Gross operating margin +€4,485
up €4,485 (+5.0%), from €89,265 to €93,749
- Other operating charges +€3,958
up €3,958 (+109.5%), from €3,613 to €7,571
- Financial charges +€3,828
up €3,828 (+561.5%), from €682 to €4,510
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,216 | €637,337 | +€103,121 | +19.3% |
| Fixed assets | 21/28 | €15,324 | €124,553 | +€109,229 | +712.8% |
| Tangible fixed assets | 22/27 | €14,340 | €123,569 | +€109,229 | +761.7% |
| Plant, machinery and equipment | 23 | €4,475 | €6,130 | +€1,655 | +37.0% |
| Furniture and vehicles | 24 | €9,865 | €97,689 | +€87,824 | +890.3% |
| Other tangible fixed assets | 26 | - | €19,750 | +€19,750 | |
| Financial fixed assets | 28 | €984 | €984 | = | 0.0% |
| Current assets | 29/58 | €518,892 | €512,784 | -€6,108 | -1.2% |
| Amounts receivable after more than one year | 29 | €304,675 | €309,157 | +€4,482 | +1.5% |
| Other amounts receivable | 291 | €304,675 | €309,157 | +€4,482 | +1.5% |
| Stocks and contracts in progress | 3 | €1,630 | €0 | -€1,630 | -100.0% |
| Stocks | 30/36 | €1,630 | €0 | -€1,630 | -100.0% |
| Amounts receivable within one year | 40/41 | €148,931 | €127,541 | -€21,390 | -14.4% |
| Trade receivables | 40 | €85,311 | €66,926 | -€18,384 | -21.5% |
| Other amounts receivable | 41 | €63,620 | €60,614 | -€3,006 | -4.7% |
| Cash at bank and in hand | 54/58 | €55,986 | €62,740 | +€6,754 | +12.1% |
| Deferred charges and accrued income | 490/1 | €7,669 | €13,347 | +€5,677 | +74.0% |
| Total equity and liabilities | 10/49 | €534,216 | €637,337 | +€103,121 | +19.3% |
| Equity | 10/15 | €214,105 | €266,222 | +€52,117 | +24.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €213,105 | €265,222 | +€52,117 | +24.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €213,105 | €265,222 | +€52,117 | +24.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €320,111 | €371,115 | +€51,004 | +15.9% |
| Amounts payable after more than one year | 17 | - | €39,335 | +€39,335 | |
| Financial debts | 170/4 | - | €39,335 | +€39,335 | |
| Amounts payable within one year | 42/48 | €320,111 | €331,780 | +€11,669 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,823 | +€9,823 | |
| Trade debts | 44 | €85,395 | €103,887 | +€18,492 | +21.7% |
| Suppliers | 440/4 | €85,395 | €103,887 | +€18,492 | +21.7% |
| Taxes, remuneration and social security | 45 | €23,575 | €6,831 | -€16,743 | -71.0% |
| Taxes | 450/3 | €23,575 | €6,831 | -€16,743 | -71.0% |
| Other amounts payable | 47/48 | €211,141 | €211,238 | +€97 | 0.0% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €16,827 | +€11,848 | +237.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,613 | €7,571 | +€3,958 | +109.5% |
| Gross operating margin | 9900 | €89,265 | €93,749 | +€4,485 | +5.0% |
| Operating profit (loss) | 9901 | €80,672 | €69,352 | -€11,321 | -14.0% |
| Financial income | 75/76B | €6,782 | €6,822 | +€40 | +0.6% |
| Recurring financial income | 75 | €6,782 | €6,822 | +€40 | +0.6% |
| Financial charges | 65/66B | €682 | €4,510 | +€3,828 | +561.5% |
| Recurring financial charges | 65 | €682 | €4,510 | +€3,828 | +561.5% |
| Profit (loss) for the period before taxes | 9903 | €86,772 | €71,663 | -€15,109 | -17.4% |
| Income taxes | 67/77 | €27,655 | €19,546 | -€8,109 | -29.3% |
| Profit (loss) for the period | 9904 | €59,117 | €52,117 | -€7,000 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,117 | €52,117 | -€7,000 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.