BROUCKAERT STEVEN: 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.
BROUCKAERT STEVEN
Largest movements
- Financial fixed assets +€1.3m
new in 2011: €1.3m
- Tangible fixed assets +€187,651
up €187,651 (+75.0%), from €250,195 to €437,846
- Contributions +€755,500
up €755,500 (+3,778%), from €20,000 to €775,500
- Debts after one year +€487,872
up €487,872 (+67.6%), from €721,999 to €1.2m
- Debts within one year +€192,940
up €192,940 (+151%), from €128,035 to €320,975
- Gross operating margin -€14,732
down €14,732 (-30.0%), from €49,106 to €34,374
- Taxes +€9,763
up €9,763 (+796%), from €1,227 to €10,990
From the 2010 result to the 2011 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2010 | 2011 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,500 | €2,982,599 | +€1.4m | +93.2% |
| Fixed assets | 21/28 | €250,195 | €1,693,346 | +€1.4m | +577% |
| Tangible fixed assets | 22/27 | €250,195 | €437,846 | +€187,651 | +75.0% |
| Financial fixed assets | 28 | - | €1,255,500 | +€1.3m | |
| Current assets | 29/58 | €1,293,306 | €1,289,254 | -€4,052 | -0.3% |
| Amounts receivable within one year | 40/41 | €115,833 | €48,558 | -€67,275 | -58.1% |
| Cash at bank and in hand | 54/58 | €7,209 | €1,961 | -€5,248 | -72.8% |
| Total equity and liabilities | 10/49 | €1,543,500 | €2,982,599 | +€1.4m | +93.2% |
| Equity | 10/15 | €693,466 | €1,451,754 | +€758,288 | +109% |
| Contributions | 10/11 | €20,000 | €775,500 | +€755,500 | +3,778% |
| Reserves | 13 | €673,466 | €676,254 | +€2,788 | +0.4% |
| Amounts payable | 17/49 | €850,034 | €1,530,846 | +€680,811 | +80.1% |
| Amounts payable after more than one year | 17 | €721,999 | €1,209,871 | +€487,872 | +67.6% |
| Amounts payable within one year | 42/48 | €128,035 | €320,975 | +€192,940 | +151% |
| Trade debts | 44 | - | €48,218 | +€48,218 | |
| Gross operating margin | 9900 | €49,106 | €34,374 | -€14,732 | -30.0% |
| Operating profit (loss) | 9901 | €47,259 | €28,077 | -€19,181 | -40.6% |
| Recurring financial income | 75 | €38,449 | €46,024 | +€7,575 | +19.7% |
| Recurring financial charges | 65 | €39,787 | €60,322 | +€20,535 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €46,177 | €13,779 | -€32,397 | -70.2% |
| Income taxes | 67/77 | €1,227 | €10,990 | +€9,763 | +796% |
| Profit (loss) for the period | 9904 | €44,950 | €2,789 | -€42,161 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,950 | €2,789 | -€42,161 | -93.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2010 and 30 September 2011. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.