BROTHERS COL: 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.
BROTHERS COL
Largest movements
- Tangible fixed assets -€7,307
down €7,307 (-39.8%), from €18,371 to €11,064
of which Furniture and vehicles: -€7,594
- Receivables within one year +€6,737
up €6,737 (+11.8%), from €57,110 to €63,847
of which Other amounts receivable: +€8,602
- Cash -€4,285
down €4,285 (-35.1%), from €12,195 to €7,910
mainly Contributions, distributions and other (-€23,529) and Receivables within one year (-€6,737)
- Trade debts +€8,547
up €8,547 (+1,474%), from €580 to €9,127
- Debts after one year -€5,869
down €5,869 (-65.0%), from €9,026 to €3,156
- Tax, wage and social debts -€4,441
down €4,441 (-27.1%), from €16,400 to €11,959
- Profit (loss) carried forward -€2,968
down €2,968 (-5.8%), from €51,280 to €48,312
- Gross operating margin +€7,884
up €7,884 (+28.0%), from €28,159 to €36,044
- Depreciation +€3,542
up €3,542 (+79.2%), from €4,473 to €8,014
- Financial charges -€2,997
down €2,997 (-90.2%), from €3,324 to €327
- Taxes +€1,612
up €1,612 (+37.7%), from €4,276 to €5,888
- Other operating charges +€885
up €885 (+241%), from €367 to €1,253
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 | €88,279 | €83,424 | -€4,855 | -5.5% |
| Fixed assets | 21/28 | €18,371 | €11,064 | -€7,307 | -39.8% |
| Tangible fixed assets | 22/27 | €18,371 | €11,064 | -€7,307 | -39.8% |
| Plant, machinery and equipment | 23 | €257 | €545 | +€287 | +112% |
| Furniture and vehicles | 24 | €18,113 | €10,519 | -€7,594 | -41.9% |
| Current assets | 29/58 | €69,909 | €72,360 | +€2,452 | +3.5% |
| Amounts receivable within one year | 40/41 | €57,110 | €63,847 | +€6,737 | +11.8% |
| Trade receivables | 40 | €41,902 | €40,037 | -€1,865 | -4.5% |
| Other amounts receivable | 41 | €15,208 | €23,810 | +€8,602 | +56.6% |
| Cash at bank and in hand | 54/58 | €12,195 | €7,910 | -€4,285 | -35.1% |
| Deferred charges and accrued income | 490/1 | €603 | €603 | = | 0.0% |
| Total equity and liabilities | 10/49 | €88,279 | €83,424 | -€4,855 | -5.5% |
| Equity | 10/15 | €56,280 | €53,312 | -€2,968 | -5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,280 | €48,312 | -€2,968 | -5.8% |
| Amounts payable | 17/49 | €32,000 | €30,112 | -€1,888 | -5.9% |
| Amounts payable after more than one year | 17 | €9,026 | €3,156 | -€5,869 | -65.0% |
| Financial debts | 170/4 | €9,026 | €3,156 | -€5,869 | -65.0% |
| Amounts payable within one year | 42/48 | €22,974 | €26,956 | +€3,982 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €5,994 | €5,869 | -€124 | -2.1% |
| Trade debts | 44 | €580 | €9,127 | +€8,547 | +1,474% |
| Suppliers | 440/4 | €580 | €9,127 | +€8,547 | +1,474% |
| Taxes, remuneration and social security | 45 | €16,400 | €11,959 | -€4,441 | -27.1% |
| Taxes | 450/3 | €16,400 | €11,959 | -€4,441 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,473 | €8,014 | +€3,542 | +79.2% |
| Other operating charges | 640/8 | €367 | €1,253 | +€885 | +241% |
| Gross operating margin | 9900 | €28,159 | €36,044 | +€7,884 | +28.0% |
| Operating profit (loss) | 9901 | €23,319 | €26,777 | +€3,457 | +14.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,324 | €327 | -€2,997 | -90.2% |
| Recurring financial charges | 65 | €3,324 | €327 | -€2,997 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €19,996 | €26,450 | +€6,454 | +32.3% |
| Income taxes | 67/77 | €4,276 | €5,888 | +€1,612 | +37.7% |
| Profit (loss) for the period | 9904 | €15,719 | €20,562 | +€4,842 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,719 | €20,562 | +€4,842 | +30.8% |
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 30 October 2026 via checked.be.