BROTHERS CONCEPT: 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 CONCEPT
Largest movements
- Cash -€5,471
down €5,471 (-65.0%), from €8,417 to €2,946
mainly Receivables within one year (-€5,301) and Tax, wage and social debts (-€3,413)
- Receivables within one year +€5,301
up €5,301 (+308%), from €1,720 to €7,021
of which Other amounts receivable: +€5,301
- Tangible fixed assets -€2,089
down €2,089 (-35.6%), from €5,873 to €3,783
- Deferred charges and accrued income -€800
no longer reported in 2025 (was €800)
- Tax, wage and social debts -€3,413
down €3,413 (-58.8%), from €5,802 to €2,389
- Trade debts +€2,608
up €2,608 (+162%), from €1,614 to €4,221
- Profit (loss) carried forward -€2,134
down €2,134 (-21.8%), from €9,790 to €7,655
- Staff costs +€3,911
new in 2025: €3,911
- Taxes +€1,450
new in 2025: €1,450
- Other operating charges +€1,361
up €1,361 (+635%), from €214 to €1,576
- Depreciation +€765
up €765 (+57.8%), from €1,324 to €2,089
- Financial charges +€228
up €228 (+71.8%), from €318 to €546
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 | €18,205 | €15,266 | -€2,939 | -16.1% |
| Fixed assets | 21/28 | €6,403 | €4,313 | -€2,089 | -32.6% |
| Tangible fixed assets | 22/27 | €5,873 | €3,783 | -€2,089 | -35.6% |
| Plant, machinery and equipment | 23 | €5,873 | €3,783 | -€2,089 | -35.6% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €11,802 | €10,952 | -€850 | -7.2% |
| Stocks and contracts in progress | 3 | €865 | €985 | +€120 | +13.9% |
| Stocks | 30/36 | €865 | €985 | +€120 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,720 | €7,021 | +€5,301 | +308% |
| Trade receivables | 40 | €588 | €588 | = | 0.0% |
| Other amounts receivable | 41 | €1,133 | €6,434 | +€5,301 | +468% |
| Cash at bank and in hand | 54/58 | €8,417 | €2,946 | -€5,471 | -65.0% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €18,205 | €15,266 | -€2,939 | -16.1% |
| Equity | 10/15 | €10,790 | €8,655 | -€2,134 | -19.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,790 | €7,655 | -€2,134 | -21.8% |
| Amounts payable | 17/49 | €7,415 | €6,610 | -€805 | -10.9% |
| Amounts payable within one year | 42/48 | €7,415 | €6,610 | -€805 | -10.9% |
| Trade debts | 44 | €1,614 | €4,221 | +€2,608 | +162% |
| Suppliers | 440/4 | €1,614 | €4,221 | +€2,608 | +162% |
| Taxes, remuneration and social security | 45 | €5,802 | €2,389 | -€3,413 | -58.8% |
| Taxes | 450/3 | €5,802 | €2,389 | -€3,413 | -58.8% |
| Remuneration, social security and pensions | 62 | - | €3,911 | +€3,911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,324 | €2,089 | +€765 | +57.8% |
| Other operating charges | 640/8 | €214 | €1,576 | +€1,361 | +635% |
| Non-recurring operating charges | 66A | €2,123 | €2,179 | +€56 | +2.6% |
| Gross operating margin | 9900 | €9,467 | €9,617 | +€150 | +1.6% |
| Operating profit (loss) | 9901 | €5,805 | -€138 | -€5,943 | |
| Financial charges | 65/66B | €318 | €546 | +€228 | +71.8% |
| Recurring financial charges | 65 | €318 | €546 | +€228 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €5,487 | -€684 | -€6,172 | |
| Income taxes | 67/77 | - | €1,450 | +€1,450 | |
| Profit (loss) for the period | 9904 | €5,487 | -€2,134 | -€7,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,487 | -€2,134 | -€7,621 |
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 16 October 2026 via checked.be.