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
- Receivables within one year +€47,213
up €47,213 (+51.9%), from €90,898 to €138,111
of which Trade receivables: +€49,963
- Cash +€10,330
new in 2025: €10,330
mainly Trade debts (+€27,807) and Tax, wage and social debts (+€25,482)
- Financial fixed assets +€6,500
up €6,500 (+46.4%), from €14,000 to €20,500
- Tangible fixed assets +€2,206
up €2,206 (+37.1%), from €5,943 to €8,149
of which Furniture and vehicles: +€1,808
- Trade debts +€27,807
up €27,807 (+6,887%), from €404 to €28,210
- Tax, wage and social debts +€25,482
up €25,482 (+53.5%), from €47,656 to €73,138
of which Taxes: +€24,518
- Reserves +€12,594
up €12,594 (+68.8%), from €18,317 to €30,911
of which Distributable reserves: +€12,594
- Gross operating margin +€21,646
up €21,646 (+20.2%), from €107,415 to €129,061
- Staff costs -€11,037
down €11,037 (-10.8%), from €102,650 to €91,613
- Taxes +€6,494
up €6,494 (+348%), from €1,867 to €8,361
- Financial charges +€5,692
up €5,692 (+152%), from €3,755 to €9,447
- Other operating charges +€4,661
up €4,661 (+141%), from €3,314 to €7,976
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 | €110,841 | €177,090 | +€66,249 | +59.8% |
| Fixed assets | 21/28 | €19,943 | €28,649 | +€8,706 | +43.7% |
| Tangible fixed assets | 22/27 | €5,943 | €8,149 | +€2,206 | +37.1% |
| Plant, machinery and equipment | 23 | €2,779 | €3,177 | +€397 | +14.3% |
| Furniture and vehicles | 24 | €3,164 | €4,972 | +€1,808 | +57.1% |
| Financial fixed assets | 28 | €14,000 | €20,500 | +€6,500 | +46.4% |
| Current assets | 29/58 | €90,898 | €148,441 | +€57,543 | +63.3% |
| Amounts receivable within one year | 40/41 | €90,898 | €138,111 | +€47,213 | +51.9% |
| Trade receivables | 40 | €15,371 | €65,334 | +€49,963 | +325% |
| Other amounts receivable | 41 | €75,527 | €72,777 | -€2,750 | -3.6% |
| Cash at bank and in hand | 54/58 | - | €10,330 | +€10,330 | |
| Total equity and liabilities | 10/49 | €110,841 | €177,090 | +€66,249 | +59.8% |
| Equity | 10/15 | €45,971 | €58,566 | +€12,594 | +27.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €18,317 | €30,911 | +€12,594 | +68.8% |
| Tax-exempt reserves | 132 | €1,329 | €1,329 | = | 0.0% |
| Distributable reserves | 133 | €16,988 | €29,582 | +€12,594 | +74.1% |
| Profit (loss) carried forward | 14 | -€2,345 | -€2,345 | = | 0.0% |
| Amounts payable | 17/49 | €64,870 | €118,525 | +€53,655 | +82.7% |
| Amounts payable within one year | 42/48 | €64,870 | €118,525 | +€53,655 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €16,810 | €17,176 | +€366 | +2.2% |
| Trade debts | 44 | €404 | €28,210 | +€27,807 | +6,887% |
| Suppliers | 440/4 | €404 | €28,210 | +€27,807 | +6,887% |
| Taxes, remuneration and social security | 45 | €47,656 | €73,138 | +€25,482 | +53.5% |
| Taxes | 450/3 | €33,823 | €58,341 | +€24,518 | +72.5% |
| Remuneration and social security | 454/9 | €13,833 | €14,797 | +€964 | +7.0% |
| Remuneration, social security and pensions | 62 | €102,650 | €91,613 | -€11,037 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,289 | €2,505 | +€216 | +9.4% |
| Other operating charges | 640/8 | €3,314 | €7,976 | +€4,661 | +141% |
| Gross operating margin | 9900 | €107,415 | €129,061 | +€21,646 | +20.2% |
| Operating profit (loss) | 9901 | -€839 | €26,967 | +€27,806 | |
| Financial income | 75/76B | €4,116 | €3,435 | -€681 | -16.6% |
| Recurring financial income | 75 | €4,116 | €3,435 | -€681 | -16.6% |
| Financial charges | 65/66B | €3,755 | €9,447 | +€5,692 | +152% |
| Recurring financial charges | 65 | €3,755 | €9,447 | +€5,692 | +152% |
| Profit (loss) for the period before taxes | 9903 | -€478 | €20,955 | +€21,433 | |
| Income taxes | 67/77 | €1,867 | €8,361 | +€6,494 | +348% |
| Profit (loss) for the period | 9904 | -€2,345 | €12,594 | +€14,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,345 | €12,594 | +€14,940 |
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 13 October 2026 via checked.be.