Broucks: what changed
Two fiscal 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.
Broucks
Largest movements
- Stocks and contracts -€193,307
down €193,307 (-33.9%), from €569,887 to €376,580
- Tangible fixed assets -€130,442
down €130,442 (-30.0%), from €434,947 to €304,505
of which Plant, machinery and equipment: -€112,568
- Receivables within one year -€59,542
down €59,542 (-24.3%), from €244,895 to €185,353
of which Other amounts receivable: -€40,236
- Profit (loss) carried forward -€178,939
down €178,939, from €0 to -€178,939
- Reserves -€111,327
down €111,327 (-18.6%), from €599,753 to €488,426
of which Distributable reserves: -€111,327
- Debts after one year -€87,424
down €87,424 (-28.7%), from €304,671 to €217,247
- Trade debts -€83,153
down €83,153 (-49.3%), from €168,596 to €85,443
- Other debts +€71,795
up €71,795 (+42.2%), from €169,979 to €241,773
- Staff costs -€112,824
down €112,824 (-28.8%), from €391,952 to €279,128
- Gross operating margin -€100,004
down €100,004 (-33.5%), from €298,592 to €198,588
- Financial charges -€13,151
down €13,151 (-37.6%), from €35,018 to €21,867
- Depreciation -€4,109
down €4,109 (-3.3%), from €125,336 to €121,227
- Financial income -€3,082
down €3,082 (-22.4%), from €13,780 to €10,698
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 | €1,470,272 | €1,075,272 | -€395,000 | -26.9% |
| Fixed assets | 21/28 | €455,106 | €318,761 | -€136,345 | -30.0% |
| Intangible fixed assets | 21 | €9,091 | €3,188 | -€5,903 | -64.9% |
| Tangible fixed assets | 22/27 | €434,947 | €304,505 | -€130,442 | -30.0% |
| Plant, machinery and equipment | 23 | €301,939 | €189,371 | -€112,568 | -37.3% |
| Furniture and vehicles | 24 | €20,231 | €14,350 | -€5,882 | -29.1% |
| Other tangible fixed assets | 26 | €112,777 | €100,785 | -€11,992 | -10.6% |
| Financial fixed assets | 28 | €11,068 | €11,068 | = | 0.0% |
| Current assets | 29/58 | €1,015,166 | €756,511 | -€258,656 | -25.5% |
| Stocks and contracts in progress | 3 | €569,887 | €376,580 | -€193,307 | -33.9% |
| Stocks | 30/36 | €569,887 | €376,580 | -€193,307 | -33.9% |
| Amounts receivable within one year | 40/41 | €244,895 | €185,353 | -€59,542 | -24.3% |
| Trade receivables | 40 | €186,484 | €167,178 | -€19,306 | -10.4% |
| Other amounts receivable | 41 | €58,411 | €18,175 | -€40,236 | -68.9% |
| Current investments | 50/53 | €85,321 | €86,239 | +€918 | +1.1% |
| Cash at bank and in hand | 54/58 | €113,487 | €107,040 | -€6,447 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,576 | €1,299 | -€277 | -17.6% |
| Total equity and liabilities | 10/49 | €1,470,272 | €1,075,272 | -€395,000 | -26.9% |
| Equity | 10/15 | €728,137 | €437,871 | -€290,266 | -39.9% |
| Contributions | 10/11 | €128,384 | €128,384 | = | 0.0% |
| Capital | 10 | €128,384 | €128,384 | = | 0.0% |
| Issued capital | 100 | €128,384 | €128,384 | = | 0.0% |
| Reserves | 13 | €599,753 | €488,426 | -€111,327 | -18.6% |
| Non-distributable reserves | 130/1 | €15,813 | €15,813 | = | 0.0% |
| Legal reserve | 130 | €12,838 | €12,838 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €583,940 | €472,612 | -€111,327 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | -€178,939 | -€178,939 | |
| Amounts payable | 17/49 | €742,135 | €637,402 | -€104,734 | -14.1% |
| Amounts payable after more than one year | 17 | €304,671 | €217,247 | -€87,424 | -28.7% |
| Financial debts | 170/4 | €304,671 | €217,247 | -€87,424 | -28.7% |
| Amounts payable within one year | 42/48 | €435,829 | €417,902 | -€17,927 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €84,717 | €87,062 | +€2,345 | +2.8% |
| Financial debts | 43 | €20 | €45 | +€25 | +124.9% |
| Credit institutions | 430/8 | €20 | €45 | +€25 | +124.9% |
| Trade debts | 44 | €168,596 | €85,443 | -€83,153 | -49.3% |
| Suppliers | 440/4 | €168,596 | €85,443 | -€83,153 | -49.3% |
| Taxes, remuneration and social security | 45 | €12,517 | €3,579 | -€8,938 | -71.4% |
| Taxes | 450/3 | €433 | €0 | -€433 | -100.0% |
| Remuneration and social security | 454/9 | €12,084 | €3,579 | -€8,505 | -70.4% |
| Other amounts payable | 47/48 | €169,979 | €241,773 | +€71,795 | +42.2% |
| Accrued charges and deferred income | 492/3 | €1,636 | €2,253 | +€617 | +37.7% |
| Non-recurring operating income | 76A | €3,900 | €17,828 | +€13,928 | +357.1% |
| Remuneration, social security and pensions | 62 | €391,952 | €279,128 | -€112,824 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,336 | €121,227 | -€4,109 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,990 | €18,990 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €8,693 | €8,090 | -€602 | -6.9% |
| Gross operating margin | 9900 | €298,592 | €198,588 | -€100,004 | -33.5% |
| Operating profit (loss) | 9901 | -€246,380 | -€228,848 | +€17,532 | +7.1% |
| Financial income | 75/76B | €13,780 | €10,698 | -€3,082 | -22.4% |
| Recurring financial income | 75 | €13,780 | €10,698 | -€3,082 | -22.4% |
| Financial charges | 65/66B | €35,018 | €21,867 | -€13,151 | -37.6% |
| Recurring financial charges | 65 | €35,018 | €21,867 | -€13,151 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€267,617 | -€240,017 | +€27,601 | +10.3% |
| Income taxes | 67/77 | €260 | €250 | -€10 | -4.0% |
| Profit (loss) for the period | 9904 | -€267,877 | -€240,266 | +€27,611 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€267,877 | -€240,266 | +€27,611 | +10.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.