Brouns Chris: 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.
Brouns Chris
Largest movements
- Receivables within one year +€90,131
up €90,131 (+8,646%), from €1,042 to €91,173
of which Other amounts receivable: +€87,712
- Reserves +€61,939
up €61,939 (+17.9%), from €346,889 to €408,828
- Tax, wage and social debts +€33,697
up €33,697 (+250%), from €13,459 to €47,156
- Other debts -€12,063
down €12,063 (-20.1%), from €59,992 to €47,929
- Gross operating margin +€116,500
up €116,500 (+194%), from €60,044 to €176,544
- Taxes +€38,743
up €38,743 (+195%), from €19,888 to €58,631
- Financial income +€2,040
up €2,040 (+15,693%), from €13 to €2,053
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 | €452,762 | €544,967 | +€92,205 | +20.4% |
| Fixed assets | 21/28 | €437,706 | €440,780 | +€3,074 | +0.7% |
| Tangible fixed assets | 22/27 | €5,338 | €8,412 | +€3,074 | +57.6% |
| Furniture and vehicles | 24 | €5,338 | €8,412 | +€3,074 | +57.6% |
| Financial fixed assets | 28 | €432,368 | €432,368 | = | 0.0% |
| Current assets | 29/58 | €15,056 | €104,187 | +€89,131 | +592% |
| Amounts receivable within one year | 40/41 | €1,042 | €91,173 | +€90,131 | +8,646% |
| Trade receivables | 40 | - | €2,419 | +€2,419 | |
| Other amounts receivable | 41 | €1,042 | €88,754 | +€87,712 | +8,414% |
| Current investments | 50/53 | €3,025 | €3,025 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,809 | €7,707 | -€3,102 | -28.7% |
| Deferred charges and accrued income | 490/1 | €179 | €2,281 | +€2,102 | +1,176% |
| Total equity and liabilities | 10/49 | €452,762 | €544,967 | +€92,205 | +20.4% |
| Equity | 10/15 | €365,489 | €427,428 | +€61,939 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €346,889 | €408,828 | +€61,939 | +17.9% |
| Distributable reserves | 133 | €346,889 | €408,828 | +€61,939 | +17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,273 | €117,539 | +€30,267 | +34.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €87,273 | €117,539 | +€30,267 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €10,505 | €15,903 | +€5,398 | +51.4% |
| Trade debts | 44 | €3,317 | €6,552 | +€3,234 | +97.5% |
| Suppliers | 440/4 | €3,317 | €6,552 | +€3,234 | +97.5% |
| Taxes, remuneration and social security | 45 | €13,459 | €47,156 | +€33,697 | +250% |
| Taxes | 450/3 | €13,459 | €47,156 | +€33,697 | +250% |
| Other amounts payable | 47/48 | €59,992 | €47,929 | -€12,063 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €3,084 | +€251 | +8.9% |
| Other operating charges | 640/8 | €1,242 | €1,607 | +€365 | +29.4% |
| Gross operating margin | 9900 | €60,044 | €176,544 | +€116,500 | +194% |
| Operating profit (loss) | 9901 | €55,969 | €171,853 | +€115,884 | +207% |
| Financial income | 75/76B | €13 | €2,053 | +€2,040 | +15,693% |
| Recurring financial income | 75 | €13 | €2,053 | +€2,040 | +15,693% |
| Financial charges | 65/66B | €769 | €609 | -€160 | -20.8% |
| Recurring financial charges | 65 | €769 | €609 | -€160 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €55,213 | €173,297 | +€118,084 | +214% |
| Income taxes | 67/77 | €19,888 | €58,631 | +€38,743 | +195% |
| Profit (loss) for the period | 9904 | €35,325 | €114,666 | +€79,340 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €35,325 | €114,666 | +€79,340 | +225% |
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.