BROTHERSS - AH: what changed
BROTHERSS - AH
Largest movements
- Receivables within one year +€39,332
up €39,332 (+34.7%), from €113,255 to €152,587
of which Trade receivables: +€42,900
- Cash +€4,242
up €4,242 (+644%), from €659 to €4,901
mainly Other debts (+€42,143) and Net result for the year (+€14,230)
- Other debts +€42,143
up €42,143 (+190%), from €22,220 to €64,363
- Reserves +€14,230
up €14,230 (+38.1%), from €37,373 to €51,603
- Trade debts -€8,946
down €8,946 (-34.6%), from €25,888 to €16,942
- Tax, wage and social debts -€5,815
down €5,815 (-53.5%), from €10,873 to €5,057
- Gross operating margin -€13,902
down €13,902 (-40.9%), from €33,974 to €20,073
- Taxes -€2,782
down €2,782 (-43.6%), from €6,387 to €3,605
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,974 | €160,025 | +€42,051 | +35.6% |
| Fixed assets | 21/28 | €3,683 | €2,537 | -€1,146 | -31.1% |
| Tangible fixed assets | 22/27 | €3,683 | €2,537 | -€1,146 | -31.1% |
| Plant, machinery and equipment | 23 | €1,153 | €836 | -€317 | -27.5% |
| Furniture and vehicles | 24 | €2,531 | €1,701 | -€829 | -32.8% |
| Current assets | 29/58 | €114,291 | €157,488 | +€43,197 | +37.8% |
| Stocks and contracts in progress | 3 | €377 | €0 | -€377 | -100% |
| Stocks | 30/36 | €377 | €0 | -€377 | -100% |
| Amounts receivable within one year | 40/41 | €113,255 | €152,587 | +€39,332 | +34.7% |
| Trade receivables | 40 | €109,025 | €151,925 | +€42,900 | +39.3% |
| Other amounts receivable | 41 | €4,230 | €662 | -€3,568 | -84.3% |
| Cash at bank and in hand | 54/58 | €659 | €4,901 | +€4,242 | +644% |
| Total equity and liabilities | 10/49 | €117,974 | €160,025 | +€42,051 | +35.6% |
| Equity | 10/15 | €57,373 | €71,603 | +€14,230 | +24.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €37,373 | €51,603 | +€14,230 | +38.1% |
| Distributable reserves | 133 | €37,373 | €51,603 | +€14,230 | +38.1% |
| Amounts payable | 17/49 | €60,601 | €88,422 | +€27,821 | +45.9% |
| Amounts payable within one year | 42/48 | €60,601 | €88,422 | +€27,821 | +45.9% |
| Financial debts | 43 | €1,620 | €2,059 | +€439 | +27.1% |
| Credit institutions | 430/8 | €1,620 | €2,059 | +€439 | +27.1% |
| Trade debts | 44 | €25,888 | €16,942 | -€8,946 | -34.6% |
| Suppliers | 440/4 | €25,888 | €16,942 | -€8,946 | -34.6% |
| Taxes, remuneration and social security | 45 | €10,873 | €5,057 | -€5,815 | -53.5% |
| Taxes | 450/3 | €10,873 | €5,057 | -€5,815 | -53.5% |
| Other amounts payable | 47/48 | €22,220 | €64,363 | +€42,143 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €1,896 | +€144 | +8.2% |
| Other operating charges | 640/8 | €689 | €518 | -€171 | -24.9% |
| Gross operating margin | 9900 | €33,974 | €20,073 | -€13,902 | -40.9% |
| Operating profit (loss) | 9901 | €31,533 | €17,659 | -€13,874 | -44.0% |
| Financial income | 75/76B | €366 | €500 | +€134 | +36.7% |
| Recurring financial income | 75 | €366 | €500 | +€134 | +36.7% |
| Financial charges | 65/66B | €323 | €324 | +€1 | +0.2% |
| Recurring financial charges | 65 | €323 | €324 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €31,576 | €17,835 | -€13,741 | -43.5% |
| Income taxes | 67/77 | €6,387 | €3,605 | -€2,782 | -43.6% |
| Profit (loss) for the period | 9904 | €25,189 | €14,230 | -€10,959 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,189 | €14,230 | -€10,959 | -43.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.