BROTHER: 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.
BROTHER
Largest movements
- Stocks and contracts +€9,152
up €9,152 (+24.4%), from €37,457 to €46,608
- Cash -€4,299
down €4,299 (-31.6%), from €13,597 to €9,297
mainly Stocks and contracts (-€9,152) and Trade debts (-€9,021)
- Deferred charges and accrued income -€1,153
down €1,153 (-83.5%), from €1,381 to €228
- Receivables within one year -€944
down €944 (-7.4%), from €12,783 to €11,840
of which Other amounts receivable: -€5,533
- Profit (loss) carried forward +€11,423
up €11,423 (+37.9%), from €30,113 to €41,536
- Trade debts -€9,021
down €9,021 (-36.1%), from €24,994 to €15,973
- Gross operating margin +€12,930
up €12,930, from -€2,474 to €10,455
- Financial income +€5,345
up €5,345 (+418%), from €1,280 to €6,625
of which Non-recurring financial income: +€5,345
- Taxes +€2,489
new in 2025: €2,489
- Other operating charges +€632
up €632 (+78.0%), from €811 to €1,443
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 | €65,217 | €67,973 | +€2,756 | +4.2% |
| Current assets | 29/58 | €65,217 | €67,973 | +€2,756 | +4.2% |
| Stocks and contracts in progress | 3 | €37,457 | €46,608 | +€9,152 | +24.4% |
| Stocks | 30/36 | €37,457 | €46,608 | +€9,152 | +24.4% |
| Amounts receivable within one year | 40/41 | €12,783 | €11,840 | -€944 | -7.4% |
| Trade receivables | 40 | €1,889 | €6,478 | +€4,589 | +243% |
| Other amounts receivable | 41 | €10,895 | €5,362 | -€5,533 | -50.8% |
| Cash at bank and in hand | 54/58 | €13,597 | €9,297 | -€4,299 | -31.6% |
| Deferred charges and accrued income | 490/1 | €1,381 | €228 | -€1,153 | -83.5% |
| Total equity and liabilities | 10/49 | €65,217 | €67,973 | +€2,756 | +4.2% |
| Equity | 10/15 | €36,313 | €47,736 | +€11,423 | +31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,113 | €41,536 | +€11,423 | +37.9% |
| Amounts payable | 17/49 | €28,904 | €20,237 | -€8,667 | -30.0% |
| Amounts payable within one year | 42/48 | €28,904 | €20,062 | -€8,842 | -30.6% |
| Trade debts | 44 | €24,994 | €15,973 | -€9,021 | -36.1% |
| Suppliers | 440/4 | €24,994 | €15,973 | -€9,021 | -36.1% |
| Taxes, remuneration and social security | 45 | €3,910 | €4,089 | +€179 | +4.6% |
| Taxes | 450/3 | €2,910 | €3,089 | +€179 | +6.2% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €174 | +€174 | |
| Other operating charges | 640/8 | €811 | €1,443 | +€632 | +78.0% |
| Non-recurring operating charges | 66A | €165 | - | -€165 | |
| Gross operating margin | 9900 | -€2,474 | €10,455 | +€12,930 | |
| Operating profit (loss) | 9901 | -€3,450 | €9,012 | +€12,462 | |
| Financial income | 75/76B | €1,280 | €6,625 | +€5,345 | +418% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -55.6% |
| Non-recurring financial income | 76B | €1,280 | €6,625 | +€5,345 | +418% |
| Financial charges | 65/66B | €249 | €225 | -€24 | -9.6% |
| Recurring financial charges | 65 | €249 | €225 | -€24 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,419 | €15,412 | +€17,831 | |
| Income taxes | 67/77 | - | €2,489 | +€2,489 | |
| Profit (loss) for the period | 9904 | -€2,419 | €12,923 | +€15,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,419 | €12,923 | +€15,342 |
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 15 October 2026 via checked.be.