BROUGHAM: 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.
BROUGHAM
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Tangible fixed assets -€57,704
down €57,704 (-1.6%), from €3.5m to €3.5m
of which Land and buildings: -€57,049
- Other debts +€204,971
up €204,971 (+24.1%), from €848,797 to €1.1m
- Profit (loss) carried forward -€53,948
down €53,948 (-10.1%), from -€531,684 to -€585,633
- Depreciation +€15,037
up €15,037 (+23.4%), from €64,229 to €79,266
- Gross operating margin +€13,024
up €13,024 (+14.2%), from €91,597 to €104,621
- Financial charges +€11,259
up €11,259 (+16.9%), from €66,689 to €77,947
- Financial income +€1,623
up €1,623 (+195.3%), from €831 to €2,453
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 | €3,552,596 | €3,688,425 | +€135,829 | +3.8% |
| Fixed assets | 21/28 | €3,534,368 | €3,476,664 | -€57,704 | -1.6% |
| Tangible fixed assets | 22/27 | €3,534,368 | €3,476,664 | -€57,704 | -1.6% |
| Land and buildings | 22 | €3,527,830 | €3,470,781 | -€57,049 | -1.6% |
| Plant, machinery and equipment | 23 | €5,392 | €5,269 | -€123 | -2.3% |
| Furniture and vehicles | 24 | €1,147 | €614 | -€533 | -46.4% |
| Current assets | 29/58 | €18,228 | €211,761 | +€193,533 | +1061.7% |
| Amounts receivable within one year | 40/41 | €11,445 | €8,365 | -€3,080 | -26.9% |
| Trade receivables | 40 | €11,445 | €8,365 | -€3,080 | -26.9% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €3,980 | €19,168 | +€15,188 | +381.6% |
| Deferred charges and accrued income | 490/1 | €2,803 | €4,229 | +€1,425 | +50.8% |
| Total equity and liabilities | 10/49 | €3,552,596 | €3,688,425 | +€135,829 | +3.8% |
| Equity | 10/15 | €2,207,950 | €2,154,002 | -€53,948 | -2.4% |
| Contributions | 10/11 | €2,720,000 | €2,720,000 | = | 0.0% |
| Capital | 10 | €2,720,000 | €2,720,000 | = | 0.0% |
| Issued capital | 100 | €2,720,000 | €2,720,000 | = | 0.0% |
| Reserves | 13 | €19,634 | €19,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,048 | €1,048 | = | 0.0% |
| Legal reserve | 130 | €1,048 | €1,048 | = | 0.0% |
| Distributable reserves | 133 | €18,586 | €18,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€531,684 | -€585,633 | -€53,948 | -10.1% |
| Amounts payable | 17/49 | €1,344,646 | €1,534,423 | +€189,777 | +14.1% |
| Amounts payable after more than one year | 17 | €450,000 | €450,000 | = | 0.0% |
| Financial debts | 170/4 | €450,000 | - | -€450,000 | |
| Other amounts payable | 178/9 | - | €450,000 | +€450,000 | |
| Amounts payable within one year | 42/48 | €885,188 | €1,084,423 | +€199,235 | +22.5% |
| Trade debts | 44 | €7,569 | €4,563 | -€3,006 | -39.7% |
| Suppliers | 440/4 | €7,569 | €4,563 | -€3,006 | -39.7% |
| Taxes, remuneration and social security | 45 | €28,822 | €26,093 | -€2,729 | -9.5% |
| Taxes | 450/3 | €28,822 | €26,093 | -€2,729 | -9.5% |
| Other amounts payable | 47/48 | €848,797 | €1,053,768 | +€204,971 | +24.1% |
| Accrued charges and deferred income | 492/3 | €9,458 | - | -€9,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,229 | €79,266 | +€15,037 | +23.4% |
| Other operating charges | 640/8 | €4,286 | €3,810 | -€476 | -11.1% |
| Gross operating margin | 9900 | €91,597 | €104,621 | +€13,024 | +14.2% |
| Operating profit (loss) | 9901 | €23,083 | €21,546 | -€1,537 | -6.7% |
| Financial income | 75/76B | €831 | €2,453 | +€1,623 | +195.3% |
| Recurring financial income | 75 | €831 | €2,453 | +€1,623 | +195.3% |
| Financial charges | 65/66B | €66,689 | €77,947 | +€11,259 | +16.9% |
| Recurring financial charges | 65 | €66,689 | €77,947 | +€11,259 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€42,775 | -€53,948 | -€11,173 | -26.1% |
| Profit (loss) for the period | 9904 | -€42,775 | -€53,948 | -€11,173 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,775 | -€53,948 | -€11,173 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.