BROUCKHOVEN: 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.
BROUCKHOVEN
Largest movements
- Cash -€141,104
down €141,104 (-50.6%), from €278,923 to €137,819
mainly Other debts (-€238,315) and Debts after one year (-€80,000)
- Tangible fixed assets -€82,643
down €82,643 (-11.1%), from €742,616 to €659,973
of which Land and buildings: -€75,742
- Receivables within one year -€34,472
down €34,472 (-5.9%), from €586,203 to €551,731
of which Trade receivables: -€95,541
- Other debts -€238,315
down €238,315 (-100%), from €238,315 to €0
- Debts after one year -€80,000
down €80,000 (-32.4%), from €246,666 to €166,666
- Reserves +€64,447
up €64,447 (+9.2%), from €697,499 to €761,946
- Gross operating margin -€8,066
down €8,066 (-3.9%), from €205,765 to €197,699
- Depreciation -€3,000
down €3,000 (-3.2%), from €92,655 to €89,655
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 | €1,607,741 | €1,349,523 | -€258,219 | -16.1% |
| Fixed assets | 21/28 | €742,616 | €659,973 | -€82,643 | -11.1% |
| Tangible fixed assets | 22/27 | €742,616 | €659,973 | -€82,643 | -11.1% |
| Land and buildings | 22 | €692,149 | €616,407 | -€75,742 | -10.9% |
| Plant, machinery and equipment | 23 | €41,994 | €36,894 | -€5,100 | -12.1% |
| Furniture and vehicles | 24 | €8,473 | €6,672 | -€1,801 | -21.3% |
| Current assets | 29/58 | €865,125 | €689,550 | -€175,576 | -20.3% |
| Amounts receivable within one year | 40/41 | €586,203 | €551,731 | -€34,472 | -5.9% |
| Trade receivables | 40 | €178,900 | €83,359 | -€95,541 | -53.4% |
| Other amounts receivable | 41 | €407,303 | €468,372 | +€61,070 | +15.0% |
| Cash at bank and in hand | 54/58 | €278,923 | €137,819 | -€141,104 | -50.6% |
| Total equity and liabilities | 10/49 | €1,607,741 | €1,349,523 | -€258,219 | -16.1% |
| Equity | 10/15 | €997,499 | €1,061,946 | +€64,447 | +6.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €697,499 | €761,946 | +€64,447 | +9.2% |
| Distributable reserves | 133 | €697,499 | €761,946 | +€64,447 | +9.2% |
| Amounts payable | 17/49 | €610,243 | €287,577 | -€322,666 | -52.9% |
| Amounts payable after more than one year | 17 | €246,666 | €166,666 | -€80,000 | -32.4% |
| Financial debts | 170/4 | €246,666 | €166,666 | -€80,000 | -32.4% |
| Amounts payable within one year | 42/48 | €363,576 | €120,911 | -€242,666 | -66.7% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €18,564 | €20,247 | +€1,684 | +9.1% |
| Suppliers | 440/4 | €18,564 | €20,247 | +€1,684 | +9.1% |
| Taxes, remuneration and social security | 45 | €26,697 | €20,663 | -€6,034 | -22.6% |
| Taxes | 450/3 | €26,697 | €20,663 | -€6,034 | -22.6% |
| Other amounts payable | 47/48 | €238,315 | €0 | -€238,315 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,655 | €89,655 | -€3,000 | -3.2% |
| Other operating charges | 640/8 | €13,281 | €13,696 | +€415 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €205,765 | €197,699 | -€8,066 | -3.9% |
| Operating profit (loss) | 9901 | €99,829 | €94,348 | -€5,482 | -5.5% |
| Financial charges | 65/66B | €9,436 | €8,392 | -€1,044 | -11.1% |
| Recurring financial charges | 65 | €9,436 | €8,392 | -€1,044 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €90,393 | €85,956 | -€4,437 | -4.9% |
| Income taxes | 67/77 | €22,746 | €21,509 | -€1,238 | -5.4% |
| Profit (loss) for the period | 9904 | €67,647 | €64,447 | -€3,199 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,647 | €64,447 | -€3,199 | -4.7% |
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.