BROSI LOGISTICS: 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.
BROSI LOGISTICS
Largest movements
- Tangible fixed assets -€56,413
down €56,413 (-14.9%), from €379,574 to €323,161
- Cash +€45,112
up €45,112 (+185%), from €24,342 to €69,454
mainly Depreciation (+€64,513) and Current investments (+€30,000)
- Current investments -€30,000
down €30,000 (-30.0%), from €100,000 to €70,000
- Debts after one year -€58,833
down €58,833 (-15.6%), from €377,536 to €318,703
- Accrued charges and deferred income +€19,649
new in 2025: €19,649
- Reserves -€8,368
down €8,368 (-11.2%), from €74,578 to €66,210
- Gross operating margin +€2,592
up €2,592 (+3.6%), from €71,028 to €73,620
- Financial income -€1,572
down €1,572 (-52.6%), from €2,988 to €1,416
- Depreciation +€900
up €900 (+1.4%), from €63,613 to €64,513
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 | €540,636 | €497,634 | -€43,003 | -8.0% |
| Fixed assets | 21/28 | €379,574 | €323,161 | -€56,413 | -14.9% |
| Tangible fixed assets | 22/27 | €379,574 | €323,161 | -€56,413 | -14.9% |
| Land and buildings | 22 | €379,574 | €323,161 | -€56,413 | -14.9% |
| Current assets | 29/58 | €161,062 | €174,473 | +€13,410 | +8.3% |
| Amounts receivable within one year | 40/41 | €33,904 | €32,088 | -€1,816 | -5.4% |
| Trade receivables | 40 | €26,008 | €18,767 | -€7,241 | -27.8% |
| Other amounts receivable | 41 | €7,896 | €13,321 | +€5,425 | +68.7% |
| Current investments | 50/53 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Cash at bank and in hand | 54/58 | €24,342 | €69,454 | +€45,112 | +185% |
| Deferred charges and accrued income | 490/1 | €2,816 | €2,931 | +€114 | +4.1% |
| Total equity and liabilities | 10/49 | €540,636 | €497,634 | -€43,003 | -8.0% |
| Equity | 10/15 | €86,978 | €78,610 | -€8,368 | -9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,578 | €66,210 | -€8,368 | -11.2% |
| Distributable reserves | 133 | €74,578 | €66,210 | -€8,368 | -11.2% |
| Amounts payable | 17/49 | €453,659 | €419,023 | -€34,635 | -7.6% |
| Amounts payable after more than one year | 17 | €377,536 | €318,703 | -€58,833 | -15.6% |
| Financial debts | 170/4 | €377,536 | €318,703 | -€58,833 | -15.6% |
| Amounts payable within one year | 42/48 | €76,123 | €80,671 | +€4,548 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €57,941 | €58,833 | +€892 | +1.5% |
| Trade debts | 44 | €12,712 | €13,135 | +€423 | +3.3% |
| Suppliers | 440/4 | €12,712 | €13,135 | +€423 | +3.3% |
| Taxes, remuneration and social security | 45 | €4,570 | €7,803 | +€3,233 | +70.8% |
| Taxes | 450/3 | €4,570 | €7,803 | +€3,233 | +70.8% |
| Other amounts payable | 47/48 | €900 | €900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €19,649 | +€19,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,613 | €64,513 | +€900 | +1.4% |
| Other operating charges | 640/8 | €11,980 | €12,239 | +€259 | +2.2% |
| Gross operating margin | 9900 | €71,028 | €73,620 | +€2,592 | +3.6% |
| Operating profit (loss) | 9901 | -€4,565 | -€3,132 | +€1,433 | +31.4% |
| Financial income | 75/76B | €2,988 | €1,416 | -€1,572 | -52.6% |
| Recurring financial income | 75 | €2,988 | €1,416 | -€1,572 | -52.6% |
| Financial charges | 65/66B | €6,937 | €6,652 | -€285 | -4.1% |
| Recurring financial charges | 65 | €6,937 | €6,652 | -€285 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,514 | -€8,368 | +€146 | +1.7% |
| Income taxes | 67/77 | -€163 | €0 | +€163 | |
| Profit (loss) for the period | 9904 | -€8,351 | -€8,368 | -€17 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,351 | -€8,368 | -€17 | -0.2% |
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 20 October 2026 via checked.be.