BROTECH: 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.
BROTECH
Largest movements
- Receivables within one year +€16,737
up €16,737 (+105%), from €15,949 to €32,686
of which Trade receivables: +€16,315
- Cash -€12,283
down €12,283 (-79.2%), from €15,500 to €3,217
mainly Receivables within one year (-€16,737) and Debts after one year (-€14,654)
- Tangible fixed assets -€11,765
down €11,765 (-12.6%), from €93,398 to €81,633
of which Furniture and vehicles: -€11,398
- Intangible fixed assets +€1,264
new in 2025: €1,264
- Debts after one year -€14,654
down €14,654 (-30.4%), from €48,183 to €33,529
- Other debts +€7,946
up €7,946 (+30.7%), from €25,845 to €33,790
- Trade debts +€1,457
up €1,457 (+16.0%), from €9,100 to €10,557
- Current portion of long-term debt -€1,376
down €1,376 (-8.6%), from €16,029 to €14,654
- Gross operating margin +€9,710
up €9,710 (+43.9%), from €22,142 to €31,852
- Other operating charges +€1,577
up €1,577 (+120%), from €1,318 to €2,896
- Financial charges +€774
up €774 (+27.0%), from €2,872 to €3,647
- Depreciation -€466
down €466 (-1.8%), from €25,523 to €25,057
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 | €126,301 | €120,261 | -€6,040 | -4.8% |
| Fixed assets | 21/28 | €93,533 | €83,032 | -€10,501 | -11.2% |
| Intangible fixed assets | 21 | - | €1,264 | +€1,264 | |
| Tangible fixed assets | 22/27 | €93,398 | €81,633 | -€11,765 | -12.6% |
| Plant, machinery and equipment | 23 | €6,999 | €6,633 | -€366 | -5.2% |
| Furniture and vehicles | 24 | €86,399 | €75,000 | -€11,398 | -13.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €32,768 | €37,228 | +€4,461 | +13.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,949 | €32,686 | +€16,737 | +105% |
| Trade receivables | 40 | €15,287 | €31,602 | +€16,315 | +107% |
| Other amounts receivable | 41 | €662 | €1,084 | +€422 | +63.8% |
| Cash at bank and in hand | 54/58 | €15,500 | €3,217 | -€12,283 | -79.2% |
| Deferred charges and accrued income | 490/1 | €318 | €325 | +€7 | +2.1% |
| Total equity and liabilities | 10/49 | €126,301 | €120,261 | -€6,040 | -4.8% |
| Equity | 10/15 | €26,178 | €26,225 | +€48 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,830 | €18,830 | = | 0.0% |
| Distributable reserves | 133 | €18,830 | €18,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,147 | €1,195 | +€48 | +4.2% |
| Amounts payable | 17/49 | €100,123 | €94,035 | -€6,088 | -6.1% |
| Amounts payable after more than one year | 17 | €48,183 | €33,529 | -€14,654 | -30.4% |
| Financial debts | 170/4 | €48,183 | €33,529 | -€14,654 | -30.4% |
| Amounts payable within one year | 42/48 | €51,940 | €60,506 | +€8,566 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €16,029 | €14,654 | -€1,376 | -8.6% |
| Trade debts | 44 | €9,100 | €10,557 | +€1,457 | +16.0% |
| Suppliers | 440/4 | €9,100 | €10,557 | +€1,457 | +16.0% |
| Taxes, remuneration and social security | 45 | €966 | €1,505 | +€539 | +55.8% |
| Taxes | 450/3 | €966 | €1,505 | +€539 | +55.8% |
| Other amounts payable | 47/48 | €25,845 | €33,790 | +€7,946 | +30.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €241 | €0 | -€241 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,523 | €25,057 | -€466 | -1.8% |
| Other operating charges | 640/8 | €1,318 | €2,896 | +€1,577 | +120% |
| Gross operating margin | 9900 | €22,142 | €31,852 | +€9,710 | +43.9% |
| Operating profit (loss) | 9901 | -€4,941 | €3,899 | +€8,841 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €2,872 | €3,647 | +€774 | +27.0% |
| Recurring financial charges | 65 | €2,872 | €3,647 | +€774 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,812 | €253 | +€8,065 | |
| Income taxes | 67/77 | €195 | €205 | +€11 | +5.4% |
| Profit (loss) for the period | 9904 | -€8,007 | €48 | +€8,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,007 | €48 | +€8,054 |
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 18 October 2026 via checked.be.