BROSTEDENT: 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.
BROSTEDENT
Largest movements
- Cash +€55,405
up €55,405 (+35.5%), from €156,278 to €211,683
mainly Net result for the year (+€104,147) and Depreciation (+€29,773)
- Tangible fixed assets -€23,852
down €23,852 (-17.2%), from €138,304 to €114,452
of which Furniture and vehicles: -€21,835
- Reserves +€62,692
up €62,692 (+10.5%), from €596,846 to €659,538
of which Distributable reserves: +€62,692
- Trade debts -€37,966
down €37,966 (-92.6%), from €40,978 to €3,012
- Other debts +€20,403
up €20,403 (+117%), from €17,498 to €37,900
- Tax, wage and social debts -€11,274
down €11,274 (-26.2%), from €42,987 to €31,713
- Gross operating margin +€15,286
up €15,286 (+9.9%), from €154,604 to €169,890
- Depreciation +€4,847
up €4,847 (+19.4%), from €24,926 to €29,773
- Financial income -€3,934
down €3,934 (-23.0%), from €17,070 to €13,136
- Financial charges +€2,893
up €2,893 (+81.8%), from -€3,536 to -€642
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 | €711,228 | €745,083 | +€33,855 | +4.8% |
| Fixed assets | 21/28 | €138,304 | €114,452 | -€23,852 | -17.2% |
| Tangible fixed assets | 22/27 | €138,304 | €114,452 | -€23,852 | -17.2% |
| Plant, machinery and equipment | 23 | €62,543 | €60,526 | -€2,017 | -3.2% |
| Furniture and vehicles | 24 | €75,761 | €53,926 | -€21,835 | -28.8% |
| Current assets | 29/58 | €572,924 | €630,631 | +€57,706 | +10.1% |
| Amounts receivable within one year | 40/41 | €914 | €3,626 | +€2,712 | +297% |
| Trade receivables | 40 | €914 | €3,626 | +€2,712 | +297% |
| Current investments | 50/53 | €407,566 | €408,593 | +€1,027 | +0.3% |
| Cash at bank and in hand | 54/58 | €156,278 | €211,683 | +€55,405 | +35.5% |
| Deferred charges and accrued income | 490/1 | €8,167 | €6,729 | -€1,438 | -17.6% |
| Total equity and liabilities | 10/49 | €711,228 | €745,083 | +€33,855 | +4.8% |
| Equity | 10/15 | €609,765 | €672,458 | +€62,692 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €596,846 | €659,538 | +€62,692 | +10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €594,986 | €657,678 | +€62,692 | +10.5% |
| Profit (loss) carried forward | 14 | €519 | €519 | = | 0.0% |
| Amounts payable | 17/49 | €101,463 | €72,625 | -€28,838 | -28.4% |
| Amounts payable within one year | 42/48 | €101,463 | €72,625 | -€28,838 | -28.4% |
| Trade debts | 44 | €40,978 | €3,012 | -€37,966 | -92.6% |
| Suppliers | 440/4 | €40,978 | €3,012 | -€37,966 | -92.6% |
| Taxes, remuneration and social security | 45 | €42,987 | €31,713 | -€11,274 | -26.2% |
| Taxes | 450/3 | €42,987 | €31,713 | -€11,274 | -26.2% |
| Other amounts payable | 47/48 | €17,498 | €37,900 | +€20,403 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,926 | €29,773 | +€4,847 | +19.4% |
| Other operating charges | 640/8 | €511 | €592 | +€81 | +15.8% |
| Gross operating margin | 9900 | €154,604 | €169,890 | +€15,286 | +9.9% |
| Operating profit (loss) | 9901 | €129,166 | €139,525 | +€10,359 | +8.0% |
| Financial income | 75/76B | €17,070 | €13,136 | -€3,934 | -23.0% |
| Recurring financial income | 75 | €17,070 | €13,136 | -€3,934 | -23.0% |
| Financial charges | 65/66B | -€3,536 | -€642 | +€2,893 | +81.8% |
| Recurring financial charges | 65 | -€3,536 | -€642 | +€2,893 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €149,772 | €153,303 | +€3,531 | +2.4% |
| Income taxes | 67/77 | €47,719 | €49,156 | +€1,437 | +3.0% |
| Profit (loss) for the period | 9904 | €102,053 | €104,147 | +€2,094 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,053 | €104,147 | +€2,094 | +2.1% |
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 14 October 2026 via checked.be.