BROSELLAS: 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.
BROSELLAS
Largest movements
- Current assets +€70,007
up €70,007 (+248.9%), from €28,128 to €98,135
- Debts within one year +€56,330
up €56,330 (+402.0%), from €14,014 to €70,344
- Profit (loss) carried forward +€13,177
up €13,177, from -€4,486 to €8,691
- Gross operating margin +€29,776
up €29,776 (+14454.4%), from €206 to €29,982
- Taxes +€6,539
new in 2013: €6,539
From the 2012 result to the 2013 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,128 | €98,135 | +€70,007 | +248.9% |
| Current assets | 29/58 | €28,128 | €98,135 | +€70,007 | +248.9% |
| Amounts receivable within one year | 40/41 | €28,128 | €97,885 | +€69,757 | +248.0% |
| Total equity and liabilities | 10/49 | €28,128 | €98,135 | +€70,007 | +248.9% |
| Equity | 10/15 | €14,114 | €27,791 | +€13,677 | +96.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | -€4,486 | €8,691 | +€13,177 | |
| Amounts payable | 17/49 | €14,014 | €70,344 | +€56,330 | +402.0% |
| Amounts payable within one year | 42/48 | €14,014 | €70,344 | +€56,330 | +402.0% |
| Trade debts | 44 | €5,940 | €52,296 | +€46,356 | +780.4% |
| Gross operating margin | 9900 | €206 | €29,982 | +€29,776 | +14454.4% |
| Operating profit (loss) | 9901 | -€800 | €29,528 | +€30,328 | |
| Recurring financial income | 75 | - | €1,228 | +€1,228 | |
| Recurring financial charges | 65 | €94 | €119 | +€25 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | -€894 | €30,216 | +€31,110 | |
| Income taxes | 67/77 | - | €6,539 | +€6,539 | |
| Profit (loss) for the period | 9904 | -€894 | €23,677 | +€24,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€894 | €23,677 | +€24,571 |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.