BROSSELLES: 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.
BROSSELLES
Largest movements
- Stocks and contracts +€149,930
up €149,930 (+157.7%), from €95,070 to €245,000
- Receivables within one year -€78,377
down €78,377 (-78.0%), from €100,450 to €22,073
- Cash -€8,652
down €8,652 (-51.4%), from €16,830 to €8,178
mainly Stocks and contracts (-€149,930) and Other debts (-€47,295)
- Tangible fixed assets -€7,710
down €7,710 (-23.5%), from €32,829 to €25,119
of which Furniture and vehicles: -€6,950
- Financial fixed assets +€7,469
up €7,469 (+166.0%), from €4,500 to €11,969
- Trade debts +€113,201
up €113,201 (+141.1%), from €80,208 to €193,409
- Other debts -€47,295
down €47,295 (-37.4%), from €126,334 to €79,039
- Tax, wage and social debts -€13,124
down €13,124 (-78.9%), from €16,626 to €3,501
- Advances received +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€4,661
up €4,661 (+20.9%), from €22,310 to €26,970
- Other operating charges +€45,898
up €45,898 (+4148.4%), from €1,106 to €47,004
- Gross operating margin +€44,654
up €44,654 (+125.5%), from €35,594 to €80,249
- Financial charges +€17,737
up €17,737 (+2545.0%), from €697 to €18,434
- Taxes -€4,314
down €4,314 (-78.7%), from €5,480 to €1,165
- Depreciation +€1,916
up €1,916 (+31.9%), from €6,012 to €7,928
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.
Cash bridge derived
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 | €250,477 | €312,919 | +€62,442 | +24.9% |
| Formation expenses | 20 | €799 | €581 | -€218 | -27.3% |
| Fixed assets | 21/28 | €37,329 | €37,088 | -€241 | -0.6% |
| Tangible fixed assets | 22/27 | €32,829 | €25,119 | -€7,710 | -23.5% |
| Furniture and vehicles | 24 | €29,635 | €22,685 | -€6,950 | -23.5% |
| Other tangible fixed assets | 26 | €3,194 | €2,434 | -€759 | -23.8% |
| Financial fixed assets | 28 | €4,500 | €11,969 | +€7,469 | +166.0% |
| Current assets | 29/58 | €212,349 | €275,251 | +€62,902 | +29.6% |
| Stocks and contracts in progress | 3 | €95,070 | €245,000 | +€149,930 | +157.7% |
| Stocks | 30/36 | €95,070 | €245,000 | +€149,930 | +157.7% |
| Amounts receivable within one year | 40/41 | €100,450 | €22,073 | -€78,377 | -78.0% |
| Trade receivables | 40 | €100,450 | €22,073 | -€78,377 | -78.0% |
| Cash at bank and in hand | 54/58 | €16,830 | €8,178 | -€8,652 | -51.4% |
| Total equity and liabilities | 10/49 | €250,477 | €312,919 | +€62,442 | +24.9% |
| Equity | 10/15 | €27,310 | €31,970 | +€4,661 | +17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,310 | €26,970 | +€4,661 | +20.9% |
| Amounts payable | 17/49 | €223,168 | €280,949 | +€57,781 | +25.9% |
| Amounts payable within one year | 42/48 | €223,168 | €280,949 | +€57,781 | +25.9% |
| Trade debts | 44 | €80,208 | €193,409 | +€113,201 | +141.1% |
| Suppliers | 440/4 | €80,208 | €193,409 | +€113,201 | +141.1% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €16,626 | €3,501 | -€13,124 | -78.9% |
| Taxes | 450/3 | €16,626 | €3,501 | -€13,124 | -78.9% |
| Other amounts payable | 47/48 | €126,334 | €79,039 | -€47,295 | -37.4% |
| Remuneration, social security and pensions | 62 | - | €1,556 | +€1,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,012 | €7,928 | +€1,916 | +31.9% |
| Other operating charges | 640/8 | €1,106 | €47,004 | +€45,898 | +4148.4% |
| Gross operating margin | 9900 | €35,594 | €80,249 | +€44,654 | +125.5% |
| Operating profit (loss) | 9901 | €28,476 | €23,761 | -€4,715 | -16.6% |
| Financial income | 75/76B | €10 | €499 | +€489 | +4745.1% |
| Recurring financial income | 75 | €10 | €499 | +€489 | +4745.1% |
| Financial charges | 65/66B | €697 | €18,434 | +€17,737 | +2545.0% |
| Recurring financial charges | 65 | €697 | €18,434 | +€17,737 | +2545.0% |
| Profit (loss) for the period before taxes | 9903 | €27,789 | €5,826 | -€21,963 | -79.0% |
| Income taxes | 67/77 | €5,480 | €1,165 | -€4,314 | -78.7% |
| Profit (loss) for the period | 9904 | €22,310 | €4,661 | -€17,649 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,310 | €4,661 | -€17,649 | -79.1% |
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 10 October 2026 via checked.be.