Brouns Michael: 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 Michael
Largest movements
- Tangible fixed assets -€5,485
down €5,485 (-45.0%), from €12,195 to €6,711
- Receivables within one year -€1,016
down €1,016 (-8.9%), from €11,444 to €10,428
of which Other amounts receivable: -€1,516
- Deferred charges and accrued income +€330
up €330 (+934%), from €35 to €366
- Cash +€314
up €314 (+5.2%), from €6,044 to €6,357
mainly Other debts (+€12,447) and Depreciation (+€5,485)
- Reserves -€15,237
down €15,237 (-78.2%), from €19,476 to €4,240
- Other debts +€12,447
up €12,447 (+18,317%), from €68 to €12,515
- Current portion of long-term debt -€5,385
down €5,385 (-63.9%), from €8,433 to €3,048
- Profit (loss) carried forward +€2,715
up €2,715, from -€2,715 to €0
- Tax, wage and social debts -€980
down €980 (-39.5%), from €2,480 to €1,500
of which Remuneration and social security: -€1,000
- Depreciation -€1,909
down €1,909 (-25.8%), from €7,393 to €5,485
- Other operating charges +€1,009
up €1,009 (+197%), from €511 to €1,521
- Gross operating margin +€982
up €982 (+7.5%), from €13,013 to €13,994
- Taxes -€788
down €788 (-28.7%), from €2,750 to €1,962
- Financial charges +€221
up €221 (+94.2%), from €234 to €455
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 | €29,718 | €23,861 | -€5,857 | -19.7% |
| Fixed assets | 21/28 | €12,195 | €6,711 | -€5,485 | -45.0% |
| Tangible fixed assets | 22/27 | €12,195 | €6,711 | -€5,485 | -45.0% |
| Furniture and vehicles | 24 | €12,195 | €6,711 | -€5,485 | -45.0% |
| Current assets | 29/58 | €17,523 | €17,151 | -€372 | -2.1% |
| Amounts receivable within one year | 40/41 | €11,444 | €10,428 | -€1,016 | -8.9% |
| Trade receivables | 40 | €6,000 | €6,500 | +€500 | +8.3% |
| Other amounts receivable | 41 | €5,444 | €3,928 | -€1,516 | -27.9% |
| Cash at bank and in hand | 54/58 | €6,044 | €6,357 | +€314 | +5.2% |
| Deferred charges and accrued income | 490/1 | €35 | €366 | +€330 | +934% |
| Total equity and liabilities | 10/49 | €29,718 | €23,861 | -€5,857 | -19.7% |
| Equity | 10/15 | €17,761 | €5,240 | -€12,522 | -70.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,476 | €4,240 | -€15,237 | -78.2% |
| Distributable reserves | 133 | €19,476 | €4,240 | -€15,237 | -78.2% |
| Profit (loss) carried forward | 14 | -€2,715 | €0 | +€2,715 | |
| Amounts payable | 17/49 | €11,957 | €18,621 | +€6,665 | +55.7% |
| Amounts payable within one year | 42/48 | €11,957 | €18,621 | +€6,665 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €8,433 | €3,048 | -€5,385 | -63.9% |
| Trade debts | 44 | €976 | €1,559 | +€583 | +59.7% |
| Suppliers | 440/4 | €976 | €1,559 | +€583 | +59.7% |
| Taxes, remuneration and social security | 45 | €2,480 | €1,500 | -€980 | -39.5% |
| Taxes | 450/3 | €1,480 | €1,500 | +€20 | +1.4% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €68 | €12,515 | +€12,447 | +18,317% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,393 | €5,485 | -€1,909 | -25.8% |
| Other operating charges | 640/8 | €511 | €1,521 | +€1,009 | +197% |
| Gross operating margin | 9900 | €13,013 | €13,994 | +€982 | +7.5% |
| Operating profit (loss) | 9901 | €5,108 | €6,989 | +€1,881 | +36.8% |
| Financial charges | 65/66B | €234 | €455 | +€221 | +94.2% |
| Recurring financial charges | 65 | €234 | €455 | +€221 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €4,874 | €6,534 | +€1,660 | +34.1% |
| Income taxes | 67/77 | €2,750 | €1,962 | -€788 | -28.7% |
| Profit (loss) for the period | 9904 | €2,124 | €4,572 | +€2,448 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €2,124 | €4,572 | +€2,448 | +115% |
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 26 October 2026 via checked.be.