BROUMAN: 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.
BROUMAN
Largest movements
- Receivables within one year +€123,506
up €123,506 (+55.9%), from €221,037 to €344,543
of which Other amounts receivable: +€122,538
- Cash -€21,579
down €21,579 (-31.9%), from €67,652 to €46,073
mainly Receivables within one year (-€123,506) and Debts after one year (-€22,500)
- Reserves +€98,700
up €98,700 (+22.1%), from €446,250 to €544,950
- Debts after one year -€22,500
no longer reported in 2025 (was €22,500)
- Trade debts +€19,636
up €19,636 (+72.8%), from €26,982 to €46,618
- Other debts +€17,786
up €17,786 (+12.7%), from €139,522 to €157,308
- Tax, wage and social debts -€11,732
down €11,732 (-16.6%), from €70,780 to €59,048
of which Taxes: -€11,763
- Taxes -€1,854
down €1,854 (-3.7%), from €49,502 to €47,648
- Financial charges +€1,623
up €1,623 (+1064.5%), from €152 to €1,775
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 | €734,189 | €836,116 | +€101,927 | +13.9% |
| Fixed assets | 21/28 | €445,500 | €445,500 | = | 0.0% |
| Financial fixed assets | 28 | €445,500 | €445,500 | = | 0.0% |
| Current assets | 29/58 | €288,689 | €390,616 | +€101,927 | +35.3% |
| Amounts receivable within one year | 40/41 | €221,037 | €344,543 | +€123,506 | +55.9% |
| Trade receivables | 40 | €21,236 | €22,204 | +€968 | +4.6% |
| Other amounts receivable | 41 | €199,801 | €322,339 | +€122,538 | +61.3% |
| Cash at bank and in hand | 54/58 | €67,652 | €46,073 | -€21,579 | -31.9% |
| Total equity and liabilities | 10/49 | €734,189 | €836,116 | +€101,927 | +13.9% |
| Equity | 10/15 | €474,405 | €573,141 | +€98,737 | +20.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €446,250 | €544,950 | +€98,700 | +22.1% |
| Distributable reserves | 133 | €446,250 | €544,950 | +€98,700 | +22.1% |
| Profit (loss) carried forward | 14 | €6,155 | €6,191 | +€37 | +0.6% |
| Amounts payable | 17/49 | €259,784 | €262,975 | +€3,190 | +1.2% |
| Amounts payable after more than one year | 17 | €22,500 | - | -€22,500 | |
| Financial debts | 170/4 | €22,500 | - | -€22,500 | |
| Amounts payable within one year | 42/48 | €237,284 | €262,975 | +€25,690 | +10.8% |
| Trade debts | 44 | €26,982 | €46,618 | +€19,636 | +72.8% |
| Suppliers | 440/4 | €26,982 | €46,618 | +€19,636 | +72.8% |
| Taxes, remuneration and social security | 45 | €70,780 | €59,048 | -€11,732 | -16.6% |
| Taxes | 450/3 | €66,324 | €54,560 | -€11,763 | -17.7% |
| Remuneration and social security | 454/9 | €4,456 | €4,488 | +€31 | +0.7% |
| Other amounts payable | 47/48 | €139,522 | €157,308 | +€17,786 | +12.7% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | €146,024 | €145,559 | -€466 | -0.3% |
| Operating profit (loss) | 9901 | €145,552 | €145,071 | -€481 | -0.3% |
| Financial income | 75/76B | €2,042 | €3,089 | +€1,047 | +51.3% |
| Recurring financial income | 75 | €2,042 | €3,089 | +€1,047 | +51.3% |
| Financial charges | 65/66B | €152 | €1,775 | +€1,623 | +1064.5% |
| Recurring financial charges | 65 | €152 | €1,775 | +€1,623 | +1064.5% |
| Profit (loss) for the period before taxes | 9903 | €147,441 | €146,384 | -€1,057 | -0.7% |
| Income taxes | 67/77 | €49,502 | €47,648 | -€1,854 | -3.7% |
| Profit (loss) for the period | 9904 | €97,939 | €98,737 | +€798 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,939 | €98,737 | +€798 | +0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.