BROSENS INTERIEURS: what changed
BROSENS INTERIEURS
Largest movements
- Receivables within one year -€70,411
down €70,411 (-83.3%), from €84,565 to €14,155
of which Trade receivables: -€37,178
- Receivables after one year -€8,090
down €8,090 (-7.6%), from €106,090 to €98,000
- Cash -€7,861
down €7,861 (-4.3%), from €181,319 to €173,458
mainly Contributions, distributions and other (-€44,661) and Trade debts (-€23,684)
- Deferred charges and accrued income +€6,636
up €6,636 (+408%), from €1,625 to €8,261
- Tangible fixed assets -€4,492
down €4,492 (-24.0%), from €18,680 to €14,188
of which Land and buildings: -€3,968
- Reserves -€40,144
down €40,144 (-12.2%), from €328,324 to €288,180
- Trade debts -€23,684
down €23,684 (-81.9%), from €28,907 to €5,223
- Tax, wage and social debts -€18,182
down €18,182 (-52.4%), from €34,721 to €16,539
of which Taxes: -€18,266
- Gross operating margin -€86,821
down €86,821 (-28.6%), from €303,988 to €217,168
- Staff costs -€43,247
down €43,247 (-17.7%), from €244,645 to €201,399
- Taxes -€18,211
down €18,211 (-85.8%), from €21,233 to €3,022
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,619 | €330,453 | -€84,166 | -20.3% |
| Fixed assets | 21/28 | €18,680 | €14,188 | -€4,492 | -24.0% |
| Tangible fixed assets | 22/27 | €18,680 | €14,188 | -€4,492 | -24.0% |
| Land and buildings | 22 | €9,726 | €5,757 | -€3,968 | -40.8% |
| Plant, machinery and equipment | 23 | €4,431 | €925 | -€3,506 | -79.1% |
| Furniture and vehicles | 24 | €4,523 | €7,505 | +€2,982 | +65.9% |
| Current assets | 29/58 | €395,939 | €316,265 | -€79,674 | -20.1% |
| Amounts receivable after more than one year | 29 | €106,090 | €98,000 | -€8,090 | -7.6% |
| Other amounts receivable | 291 | €106,090 | €98,000 | -€8,090 | -7.6% |
| Stocks and contracts in progress | 3 | €22,341 | €22,392 | +€51 | +0.2% |
| Stocks | 30/36 | €19,900 | €18,494 | -€1,406 | -7.1% |
| Contracts in progress | 37 | €2,440 | €3,898 | +€1,458 | +59.7% |
| Amounts receivable within one year | 40/41 | €84,565 | €14,155 | -€70,411 | -83.3% |
| Trade receivables | 40 | €48,624 | €11,446 | -€37,178 | -76.5% |
| Other amounts receivable | 41 | €35,941 | €2,709 | -€33,233 | -92.5% |
| Cash at bank and in hand | 54/58 | €181,319 | €173,458 | -€7,861 | -4.3% |
| Deferred charges and accrued income | 490/1 | €1,625 | €8,261 | +€6,636 | +408% |
| Total equity and liabilities | 10/49 | €414,619 | €330,453 | -€84,166 | -20.3% |
| Equity | 10/15 | €346,916 | €306,772 | -€40,144 | -11.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €328,324 | €288,180 | -€40,144 | -12.2% |
| Distributable reserves | 133 | €328,324 | €288,180 | -€40,144 | -12.2% |
| Amounts payable | 17/49 | €67,703 | €23,681 | -€44,022 | -65.0% |
| Amounts payable within one year | 42/48 | €67,703 | €23,681 | -€44,022 | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €4,075 | €1,697 | -€2,378 | -58.3% |
| Trade debts | 44 | €28,907 | €5,223 | -€23,684 | -81.9% |
| Suppliers | 440/4 | €28,907 | €5,223 | -€23,684 | -81.9% |
| Taxes, remuneration and social security | 45 | €34,721 | €16,539 | -€18,182 | -52.4% |
| Taxes | 450/3 | €25,497 | €7,232 | -€18,266 | -71.6% |
| Remuneration and social security | 454/9 | €9,224 | €9,307 | +€83 | +0.9% |
| Other amounts payable | 47/48 | - | €222 | +€222 | |
| Remuneration, social security and pensions | 62 | €244,645 | €201,399 | -€43,247 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,570 | €9,650 | -€1,921 | -16.6% |
| Other operating charges | 640/8 | €1,867 | €1,463 | -€404 | -21.6% |
| Gross operating margin | 9900 | €303,988 | €217,168 | -€86,821 | -28.6% |
| Operating profit (loss) | 9901 | €45,905 | €4,656 | -€41,249 | -89.9% |
| Financial income | 75/76B | €3,723 | €3,530 | -€193 | -5.2% |
| Recurring financial income | 75 | €3,723 | €3,530 | -€193 | -5.2% |
| Financial charges | 65/66B | €850 | €648 | -€202 | -23.8% |
| Recurring financial charges | 65 | €850 | €648 | -€202 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €48,778 | €7,539 | -€41,240 | -84.5% |
| Income taxes | 67/77 | €21,233 | €3,022 | -€18,211 | -85.8% |
| Profit (loss) for the period | 9904 | €27,545 | €4,517 | -€23,028 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,545 | €4,517 | -€23,028 | -83.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.