BROUNS MARLEEN: 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 MARLEEN
Largest movements
- Receivables within one year -€39,768
down €39,768 (-50.3%), from €79,135 to €39,366
of which Trade receivables: -€66,141
- Cash +€18,731
up €18,731 (+60.5%), from €30,938 to €49,669
mainly Receivables within one year (+€39,768) and Debts after one year (+€15,827)
- Tangible fixed assets +€5,827
up €5,827 (+77.1%), from €7,557 to €13,384
of which Plant, machinery and equipment: +€3,871
- Tax, wage and social debts -€24,419
no longer reported in 2025 (was €24,419)
of which Taxes: -€12,971
- Debts after one year +€15,827
new in 2025: €15,827
- Trade debts -€11,174
down €11,174 (-90.2%), from €12,387 to €1,213
- Profit (loss) carried forward +€8,887
up €8,887 (+11.7%), from €75,704 to €84,591
- Other debts -€4,967
down €4,967 (-35.1%), from €14,143 to €9,176
- Purchases and services +€77,258
new in 2025: €77,258
- Gross operating margin -€30,386
down €30,386 (-43.6%), from €69,770 to €39,384
- Staff costs -€25,882
down €25,882 (-55.0%), from €47,079 to €21,197
- Taxes -€5,029
down €5,029, from €4,000 to -€1,029
- Other operating charges +€2,327
up €2,327 (+125%), from €1,864 to €4,191
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 | €173,202 | €157,992 | -€15,210 | -8.8% |
| Fixed assets | 21/28 | €38,130 | €43,957 | +€5,827 | +15.3% |
| Tangible fixed assets | 22/27 | €7,557 | €13,384 | +€5,827 | +77.1% |
| Plant, machinery and equipment | 23 | €2,642 | €6,513 | +€3,871 | +147% |
| Furniture and vehicles | 24 | €4,915 | €6,871 | +€1,956 | +39.8% |
| Financial fixed assets | 28 | €30,573 | €30,573 | = | 0.0% |
| Current assets | 29/58 | €135,072 | €114,035 | -€21,037 | -15.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,135 | €39,366 | -€39,768 | -50.3% |
| Trade receivables | 40 | €68,403 | €2,262 | -€66,141 | -96.7% |
| Other amounts receivable | 41 | €10,732 | €37,104 | +€26,372 | +246% |
| Cash at bank and in hand | 54/58 | €30,938 | €49,669 | +€18,731 | +60.5% |
| Total equity and liabilities | 10/49 | €173,202 | €157,992 | -€15,210 | -8.8% |
| Equity | 10/15 | €115,289 | €124,176 | +€8,887 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,385 | €33,385 | = | 0.0% |
| Distributable reserves | 133 | €33,385 | €33,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,704 | €84,591 | +€8,887 | +11.7% |
| Amounts payable | 17/49 | €57,913 | €33,816 | -€24,097 | -41.6% |
| Amounts payable after more than one year | 17 | - | €15,827 | +€15,827 | |
| Financial debts | 170/4 | - | €15,827 | +€15,827 | |
| Amounts payable within one year | 42/48 | €57,913 | €17,989 | -€39,924 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €6,964 | €7,376 | +€412 | +5.9% |
| Financial debts | 43 | - | €224 | +€224 | |
| Credit institutions | 430/8 | - | €224 | +€224 | |
| Trade debts | 44 | €12,387 | €1,213 | -€11,174 | -90.2% |
| Suppliers | 440/4 | €12,387 | €1,213 | -€11,174 | -90.2% |
| Taxes, remuneration and social security | 45 | €24,419 | - | -€24,419 | |
| Taxes | 450/3 | €12,971 | - | -€12,971 | |
| Remuneration and social security | 454/9 | €11,448 | - | -€11,448 | |
| Other amounts payable | 47/48 | €14,143 | €9,176 | -€4,967 | -35.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €77,258 | +€77,258 | |
| Remuneration, social security and pensions | 62 | €47,079 | €21,197 | -€25,882 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €3,697 | +€667 | +22.0% |
| Other operating charges | 640/8 | €1,864 | €4,191 | +€2,327 | +125% |
| Gross operating margin | 9900 | €69,770 | €39,384 | -€30,386 | -43.6% |
| Operating profit (loss) | 9901 | €17,798 | €10,300 | -€7,498 | -42.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -91.8% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -91.8% |
| Financial charges | 65/66B | €207 | €2,443 | +€2,236 | +1,080% |
| Recurring financial charges | 65 | €207 | €2,443 | +€2,236 | +1,080% |
| Profit (loss) for the period before taxes | 9903 | €17,593 | €7,858 | -€9,736 | -55.3% |
| Income taxes | 67/77 | €4,000 | -€1,029 | -€5,029 | |
| Profit (loss) for the period | 9904 | €13,593 | €8,887 | -€4,707 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,593 | €8,887 | -€4,707 | -34.6% |
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 27 October 2026 via checked.be.