Broucke Technics: 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.
Broucke Technics
Largest movements
- Cash -€34,667
down €34,667 (-79.0%), from €43,856 to €9,189
mainly Trade debts (-€15,143) and Debts after one year (-€10,187)
- Receivables within one year +€9,305
up €9,305 (+17.5%), from €53,026 to €62,331
of which Trade receivables: +€7,095
- Tangible fixed assets -€8,140
down €8,140 (-13.9%), from €58,627 to €50,487
of which Leasing and similar rights: -€4,575
- Stocks and contracts +€3,003
up €3,003 (+24.0%), from €12,505 to €15,508
- Trade debts -€15,143
down €15,143 (-42.9%), from €35,318 to €20,175
- Debts after one year -€10,187
down €10,187 (-31.2%), from €32,637 to €22,450
- Other debts -€8,060
down €8,060 (-14.8%), from €54,350 to €46,290
- Reserves +€1,891
up €1,891 (+5.9%), from €32,077 to €33,968
- Depreciation +€5,300
up €5,300 (+186.6%), from €2,840 to €8,140
- Gross operating margin +€5,246
up €5,246 (+70.2%), from €7,478 to €12,723
- Financial charges +€1,051
up €1,051 (+203.2%), from €517 to €1,569
- Taxes -€400
no longer reported in 2025 (was €400)
- Other operating charges +€142
up €142 (+14.3%), from €994 to €1,137
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.
Cash bridge derived
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 | €169,664 | €137,704 | -€31,960 | -18.8% |
| Fixed assets | 21/28 | €58,718 | €50,578 | -€8,140 | -13.9% |
| Tangible fixed assets | 22/27 | €58,627 | €50,487 | -€8,140 | -13.9% |
| Plant, machinery and equipment | 23 | €11,924 | €8,659 | -€3,265 | -27.4% |
| Furniture and vehicles | 24 | €1,429 | €1,129 | -€300 | -21.0% |
| Leasing and similar rights | 25 | €45,274 | €40,699 | -€4,575 | -10.1% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €110,946 | €87,127 | -€23,820 | -21.5% |
| Stocks and contracts in progress | 3 | €12,505 | €15,508 | +€3,003 | +24.0% |
| Stocks | 30/36 | €12,505 | €15,508 | +€3,003 | +24.0% |
| Amounts receivable within one year | 40/41 | €53,026 | €62,331 | +€9,305 | +17.5% |
| Trade receivables | 40 | €50,683 | €57,778 | +€7,095 | +14.0% |
| Other amounts receivable | 41 | €2,342 | €4,553 | +€2,210 | +94.4% |
| Cash at bank and in hand | 54/58 | €43,856 | €9,189 | -€34,667 | -79.0% |
| Deferred charges and accrued income | 490/1 | €1,560 | €99 | -€1,461 | -93.7% |
| Total equity and liabilities | 10/49 | €169,664 | €137,704 | -€31,960 | -18.8% |
| Equity | 10/15 | €34,577 | €36,468 | +€1,891 | +5.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,077 | €33,968 | +€1,891 | +5.9% |
| Distributable reserves | 133 | €32,077 | €33,968 | +€1,891 | +5.9% |
| Amounts payable | 17/49 | €135,087 | €101,236 | -€33,851 | -25.1% |
| Amounts payable after more than one year | 17 | €32,637 | €22,450 | -€10,187 | -31.2% |
| Financial debts | 170/4 | €32,637 | €22,450 | -€10,187 | -31.2% |
| Amounts payable within one year | 42/48 | €99,950 | €76,286 | -€23,664 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €9,814 | €9,352 | -€462 | -4.7% |
| Trade debts | 44 | €35,318 | €20,175 | -€15,143 | -42.9% |
| Suppliers | 440/4 | €35,318 | €20,175 | -€15,143 | -42.9% |
| Taxes, remuneration and social security | 45 | €468 | €468 | = | 0.0% |
| Taxes | 450/3 | €468 | €468 | = | 0.0% |
| Other amounts payable | 47/48 | €54,350 | €46,290 | -€8,060 | -14.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,840 | €8,140 | +€5,300 | +186.6% |
| Other operating charges | 640/8 | €994 | €1,137 | +€142 | +14.3% |
| Gross operating margin | 9900 | €7,478 | €12,723 | +€5,246 | +70.2% |
| Operating profit (loss) | 9901 | €3,643 | €3,446 | -€197 | -5.4% |
| Financial income | 75/76B | €81 | €14 | -€67 | -83.1% |
| Recurring financial income | 75 | €81 | €14 | -€67 | -83.1% |
| Financial charges | 65/66B | €517 | €1,569 | +€1,051 | +203.2% |
| Recurring financial charges | 65 | €517 | €1,569 | +€1,051 | +203.2% |
| Profit (loss) for the period before taxes | 9903 | €3,207 | €1,891 | -€1,316 | -41.0% |
| Income taxes | 67/77 | €400 | - | -€400 | |
| Profit (loss) for the period | 9904 | €2,807 | €1,891 | -€916 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,807 | €1,891 | -€916 | -32.6% |
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 10 October 2026 via checked.be.