BROTHER H: 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 H
Largest movements
- Receivables within one year +€8,853
new in 2025: €8,853
- Tangible fixed assets -€4,715
no longer reported in 2025 (was €4,715)
- Cash -€233
no longer reported in 2025 (was €233)
mainly Receivables within one year (-€8,853) and Trade debts (-€3,747)
- Tax, wage and social debts +€8,684
up €8,684 (+1,147%), from €757 to €9,441
of which Taxes: +€8,684
- Trade debts -€3,747
down €3,747 (-89.6%), from €4,182 to €435
- Other debts -€1,238
down €1,238 (-39.1%), from €3,163 to €1,926
- Profit (loss) carried forward +€206
up €206 (+0.9%), from -€23,005 to -€22,799
- Other operating charges -€8,113
down €8,113 (-92.4%), from €8,777 to €664
- Gross operating margin -€5,551
down €5,551 (-26.8%), from €20,702 to €15,151
- Staff costs -€2,511
no longer reported in 2025 (was €2,511)
- Depreciation -€703
down €703 (-10.4%), from €6,723 to €6,020
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 | €5,558 | €9,463 | +€3,905 | +70.3% |
| Fixed assets | 21/28 | €5,325 | €610 | -€4,715 | -88.5% |
| Tangible fixed assets | 22/27 | €4,715 | - | -€4,715 | |
| Furniture and vehicles | 24 | €4,715 | - | -€4,715 | |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €233 | €8,853 | +€8,620 | +3,705% |
| Amounts receivable within one year | 40/41 | - | €8,853 | +€8,853 | |
| Other amounts receivable | 41 | - | €8,853 | +€8,853 | |
| Cash at bank and in hand | 54/58 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €5,558 | €9,463 | +€3,905 | +70.3% |
| Equity | 10/15 | -€2,545 | -€2,339 | +€206 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€23,005 | -€22,799 | +€206 | +0.9% |
| Amounts payable | 17/49 | €8,103 | €11,802 | +€3,699 | +45.7% |
| Amounts payable within one year | 42/48 | €8,103 | €11,802 | +€3,699 | +45.7% |
| Trade debts | 44 | €4,182 | €435 | -€3,747 | -89.6% |
| Suppliers | 440/4 | €4,182 | €435 | -€3,747 | -89.6% |
| Taxes, remuneration and social security | 45 | €757 | €9,441 | +€8,684 | +1,147% |
| Taxes | 450/3 | €353 | €9,037 | +€8,684 | +2,457% |
| Remuneration and social security | 454/9 | €403 | €403 | = | 0.0% |
| Other amounts payable | 47/48 | €3,163 | €1,926 | -€1,238 | -39.1% |
| Remuneration, social security and pensions | 62 | €2,511 | - | -€2,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,723 | €6,020 | -€703 | -10.4% |
| Other operating charges | 640/8 | €8,777 | €664 | -€8,113 | -92.4% |
| Non-recurring operating charges | 66A | - | €5,697 | +€5,697 | |
| Gross operating margin | 9900 | €20,702 | €15,151 | -€5,551 | -26.8% |
| Operating profit (loss) | 9901 | €2,691 | €2,769 | +€78 | +2.9% |
| Financial charges | 65/66B | €2,486 | €2,563 | +€77 | +3.1% |
| Recurring financial charges | 65 | €2,486 | €2,563 | +€77 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €205 | €206 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | €205 | €206 | +€1 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €206 | +€1 | +0.3% |
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 25 October 2026 via checked.be.