BROUHON: 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.
BROUHON
Largest movements
- Receivables after one year -€14,956
down €14,956 (-5.2%), from €289,939 to €274,983
- Receivables within one year -€10,583
down €10,583 (-10.8%), from €98,431 to €87,848
of which Trade receivables: -€15,059
- Short-term financial debts -€18,967
no longer reported in 2026 (was €18,967)
- Trade debts -€8,723
no longer reported in 2026 (was €8,723)
- Profit (loss) carried forward +€7,001
up €7,001 (+8.7%), from €80,892 to €87,893
- Gross operating margin +€9,182
up €9,182 (+107.8%), from €8,520 to €17,702
- Financial charges -€7,108
no longer reported in 2026 (was €7,108)
- Financial income +€5,119
new in 2026: €5,119
- Other operating charges -€375
no longer reported in 2026 (was €375)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,370 | €365,937 | -€22,433 | -5.8% |
| Current assets | 29/58 | €388,370 | €365,937 | -€22,433 | -5.8% |
| Amounts receivable after more than one year | 29 | €289,939 | €274,983 | -€14,956 | -5.2% |
| Other amounts receivable | 291 | €289,939 | €274,983 | -€14,956 | -5.2% |
| Amounts receivable within one year | 40/41 | €98,431 | €87,848 | -€10,583 | -10.8% |
| Trade receivables | 40 | €98,098 | €83,039 | -€15,059 | -15.4% |
| Other amounts receivable | 41 | €333 | €4,809 | +€4,476 | +1345.6% |
| Cash at bank and in hand | 54/58 | - | €3,107 | +€3,107 | |
| Total equity and liabilities | 10/49 | €388,370 | €365,937 | -€22,433 | -5.8% |
| Equity | 10/15 | €149,092 | €156,093 | +€7,001 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,892 | €87,893 | +€7,001 | +8.7% |
| Provisions and deferred taxes | 16 | - | €2,050 | +€2,050 | |
| Provisions for liabilities and charges | 160/5 | - | €2,050 | +€2,050 | |
| Taxes | 161 | - | €2,050 | +€2,050 | |
| Amounts payable | 17/49 | €239,278 | €207,794 | -€31,484 | -13.2% |
| Amounts payable after more than one year | 17 | €211,288 | €207,794 | -€3,494 | -1.7% |
| Financial debts | 170/4 | €211,288 | €184,461 | -€26,827 | -12.7% |
| Trade debts | 175 | - | €23,333 | +€23,333 | |
| Amounts payable within one year | 42/48 | €27,989 | €0 | -€27,989 | -100.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €18,967 | - | -€18,967 | |
| Credit institutions | 430/8 | €18,967 | - | -€18,967 | |
| Trade debts | 44 | €8,723 | - | -€8,723 | |
| Suppliers | 440/4 | €8,723 | - | -€8,723 | |
| Taxes, remuneration and social security | 45 | €300 | - | -€300 | |
| Taxes | 450/3 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €375 | - | -€375 | |
| Non-recurring operating charges | 66A | - | €15,820 | +€15,820 | |
| Gross operating margin | 9900 | €8,520 | €17,702 | +€9,182 | +107.8% |
| Operating profit (loss) | 9901 | €8,145 | €1,882 | -€6,263 | -76.9% |
| Financial income | 75/76B | - | €5,119 | +€5,119 | |
| Recurring financial income | 75 | - | €5,119 | +€5,119 | |
| Financial charges | 65/66B | €7,108 | - | -€7,108 | |
| Recurring financial charges | 65 | €7,108 | - | -€7,108 | |
| Profit (loss) for the period before taxes | 9903 | €1,038 | €7,001 | +€5,963 | +574.7% |
| Profit (loss) for the period | 9904 | €1,038 | €7,001 | +€5,963 | +574.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,038 | €7,001 | +€5,963 | +574.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.