BROTHER SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income +€4,460
up €4,460 (+892%), from €500 to €4,960
- Tangible fixed assets -€3,184
down €3,184 (-42.5%), from €7,494 to €4,310
of which Furniture and vehicles: -€3,112
- Cash -€1,598
down €1,598 (-21.9%), from €7,306 to €5,708
mainly Contributions, distributions and other (-€10,000) and Deferred charges and accrued income (-€4,460)
- Receivables within one year -€673
down €673 (-1.8%), from €37,672 to €36,999
of which Trade receivables: -€2,370
- Reserves -€1,000
down €1,000 (-7.0%), from €14,221 to €13,221
- Tax, wage and social debts +€618
up €618 (+21.7%), from €2,849 to €3,467
of which Taxes: +€2,600
- Trade debts -€617
down €617 (-7.0%), from €8,764 to €8,147
- Staff costs -€32,517
down €32,517 (-69.9%), from €46,526 to €14,009
- Gross operating margin -€17,316
down €17,316 (-36.5%), from €47,422 to €30,106
- Taxes +€5,034
up €5,034, from -€2,434 to €2,600
- Depreciation +€1,372
up €1,372 (+75.7%), from €1,812 to €3,184
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 | €53,172 | €52,177 | -€995 | -1.9% |
| Fixed assets | 21/28 | €7,694 | €4,510 | -€3,184 | -41.4% |
| Tangible fixed assets | 22/27 | €7,494 | €4,310 | -€3,184 | -42.5% |
| Plant, machinery and equipment | 23 | €72 | - | -€72 | |
| Furniture and vehicles | 24 | €7,422 | €4,310 | -€3,112 | -41.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €45,478 | €47,667 | +€2,189 | +4.8% |
| Amounts receivable within one year | 40/41 | €37,672 | €36,999 | -€673 | -1.8% |
| Trade receivables | 40 | €7,963 | €5,593 | -€2,370 | -29.8% |
| Other amounts receivable | 41 | €29,709 | €31,406 | +€1,697 | +5.7% |
| Cash at bank and in hand | 54/58 | €7,306 | €5,708 | -€1,598 | -21.9% |
| Deferred charges and accrued income | 490/1 | €500 | €4,960 | +€4,460 | +892% |
| Total equity and liabilities | 10/49 | €53,172 | €52,177 | -€995 | -1.9% |
| Equity | 10/15 | €41,559 | €40,563 | -€996 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,221 | €13,221 | -€1,000 | -7.0% |
| Distributable reserves | 133 | €14,221 | €13,221 | -€1,000 | -7.0% |
| Profit (loss) carried forward | 14 | €8,738 | €8,742 | +€4 | 0.0% |
| Amounts payable | 17/49 | €11,613 | €11,614 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €11,613 | €11,614 | +€1 | 0.0% |
| Trade debts | 44 | €8,764 | €8,147 | -€617 | -7.0% |
| Suppliers | 440/4 | €8,764 | €8,147 | -€617 | -7.0% |
| Taxes, remuneration and social security | 45 | €2,849 | €3,467 | +€618 | +21.7% |
| Taxes | 450/3 | - | €2,600 | +€2,600 | |
| Remuneration and social security | 454/9 | €2,849 | €867 | -€1,982 | -69.6% |
| Remuneration, social security and pensions | 62 | €46,526 | €14,009 | -€32,517 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,812 | €3,184 | +€1,372 | +75.7% |
| Other operating charges | 640/8 | €661 | €1,076 | +€415 | +62.7% |
| Gross operating margin | 9900 | €47,422 | €30,106 | -€17,316 | -36.5% |
| Operating profit (loss) | 9901 | -€1,578 | €11,836 | +€13,414 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -88.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -88.4% |
| Financial charges | 65/66B | €558 | €233 | -€326 | -58.3% |
| Recurring financial charges | 65 | €558 | €233 | -€326 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,134 | €11,604 | +€13,738 | |
| Income taxes | 67/77 | -€2,434 | €2,600 | +€5,034 | |
| Profit (loss) for the period | 9904 | €300 | €9,004 | +€8,704 | +2,904% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €9,004 | +€8,704 | +2,904% |
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 23 October 2026 via checked.be.