BROUNS Erik: 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 Erik
Largest movements
- Receivables within one year +€59,288
up €59,288 (+80.7%), from €73,444 to €132,731
of which Other amounts receivable: +€53,299
- Tangible fixed assets -€23,018
down €23,018 (-26.2%), from €87,783 to €64,765
of which Furniture and vehicles: -€17,507
- Cash -€19,654
down €19,654 (-70.8%), from €27,759 to €8,105
mainly Receivables within one year (-€59,288) and Trade debts (-€18,192)
- Deferred charges and accrued income -€3,668
down €3,668 (-89.7%), from €4,089 to €421
- Reserves +€39,151
up €39,151 (+29.7%), from €131,602 to €170,753
of which Distributable reserves: +€39,151
- Trade debts -€18,192
down €18,192 (-51.4%), from €35,382 to €17,191
- Current portion of long-term debt -€16,149
down €16,149 (-91.6%), from €17,634 to €1,485
- Tax, wage and social debts +€9,623
up €9,623 (+1,782%), from €540 to €10,163
- Gross operating margin +€37,672
up €37,672 (+87.7%), from €42,952 to €80,624
- Taxes +€17,917
up €17,917 (+1,486%), from €1,206 to €19,123
- Depreciation -€13,327
down €13,327 (-35.6%), from €37,415 to €24,089
- Financial income +€1,986
up €1,986 (+176%), from €1,128 to €3,114
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 | €205,243 | €218,192 | +€12,948 | +6.3% |
| Fixed assets | 21/28 | €87,783 | €64,765 | -€23,018 | -26.2% |
| Tangible fixed assets | 22/27 | €87,783 | €64,765 | -€23,018 | -26.2% |
| Land and buildings | 22 | €53,032 | €47,244 | -€5,788 | -10.9% |
| Plant, machinery and equipment | 23 | €411 | €891 | +€480 | +117% |
| Furniture and vehicles | 24 | €32,254 | €14,746 | -€17,507 | -54.3% |
| Other tangible fixed assets | 26 | €1,588 | €1,468 | -€119 | -7.5% |
| Assets under construction and advance payments | 27 | €498 | €415 | -€83 | -16.7% |
| Current assets | 29/58 | €117,461 | €153,427 | +€35,966 | +30.6% |
| Stocks and contracts in progress | 3 | €7,650 | €7,650 | = | 0.0% |
| Stocks | 30/36 | €7,650 | €7,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,444 | €132,731 | +€59,288 | +80.7% |
| Trade receivables | 40 | €36,206 | €42,194 | +€5,988 | +16.5% |
| Other amounts receivable | 41 | €37,238 | €90,537 | +€53,299 | +143% |
| Current investments | 50/53 | €4,519 | €4,519 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,759 | €8,105 | -€19,654 | -70.8% |
| Deferred charges and accrued income | 490/1 | €4,089 | €421 | -€3,668 | -89.7% |
| Total equity and liabilities | 10/49 | €205,243 | €218,192 | +€12,948 | +6.3% |
| Equity | 10/15 | €150,202 | €189,353 | +€39,151 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,602 | €170,753 | +€39,151 | +29.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €129,742 | €168,893 | +€39,151 | +30.2% |
| Amounts payable | 17/49 | €55,041 | €28,839 | -€26,203 | -47.6% |
| Amounts payable after more than one year | 17 | €1,485 | - | -€1,485 | |
| Financial debts | 170/4 | €1,485 | - | -€1,485 | |
| Amounts payable within one year | 42/48 | €53,557 | €28,839 | -€24,718 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €17,634 | €1,485 | -€16,149 | -91.6% |
| Trade debts | 44 | €35,382 | €17,191 | -€18,192 | -51.4% |
| Suppliers | 440/4 | €35,382 | €17,191 | -€18,192 | -51.4% |
| Taxes, remuneration and social security | 45 | €540 | €10,163 | +€9,623 | +1,782% |
| Taxes | 450/3 | €540 | €10,163 | +€9,623 | +1,782% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,415 | €24,089 | -€13,327 | -35.6% |
| Other operating charges | 640/8 | €1,200 | €473 | -€728 | -60.6% |
| Gross operating margin | 9900 | €42,952 | €80,624 | +€37,672 | +87.7% |
| Operating profit (loss) | 9901 | €4,337 | €56,063 | +€51,726 | +1,193% |
| Financial income | 75/76B | €1,128 | €3,114 | +€1,986 | +176% |
| Recurring financial income | 75 | €1,128 | €3,114 | +€1,986 | +176% |
| Financial charges | 65/66B | €1,678 | €903 | -€775 | -46.2% |
| Recurring financial charges | 65 | €1,678 | €903 | -€775 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €3,787 | €58,274 | +€54,486 | +1,439% |
| Income taxes | 67/77 | €1,206 | €19,123 | +€17,917 | +1,486% |
| Profit (loss) for the period | 9904 | €2,582 | €39,151 | +€36,569 | +1,417% |
| Profit (loss) for the period to be appropriated | 9905 | €2,582 | €39,151 | +€36,569 | +1,417% |
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 25 October 2026 via checked.be.