BROUNSKE: 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.
BROUNSKE
Largest movements
- Tangible fixed assets -€30,839
down €30,839 (-23.2%), from €132,784 to €101,945
of which Leasing and similar rights: -€30,020
- Cash +€26,993
up €26,993 (+330.9%), from €8,156 to €35,149
mainly Depreciation (+€37,268) and Net result for the year (+€21,869)
- Receivables within one year -€6,679
down €6,679 (-39.7%), from €16,822 to €10,144
of which Trade receivables: -€8,857
- Debts after one year -€27,942
down €27,942 (-34.1%), from €81,920 to €53,977
- Profit (loss) carried forward +€20,203
up €20,203 (+157.6%), from €12,816 to €33,020
- Trade debts -€11,270
down €11,270 (-84.1%), from €13,403 to €2,133
- Other debts +€7,120
up €7,120 (+195.2%), from €3,648 to €10,768
- Gross operating margin +€18,868
up €18,868 (+29.5%), from €63,869 to €82,737
- Taxes +€6,348
up €6,348 (+210.7%), from €3,013 to €9,361
- Depreciation +€3,299
up €3,299 (+9.7%), from €33,968 to €37,268
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 | €158,669 | €148,038 | -€10,631 | -6.7% |
| Fixed assets | 21/28 | €132,874 | €102,035 | -€30,839 | -23.2% |
| Tangible fixed assets | 22/27 | €132,784 | €101,945 | -€30,839 | -23.2% |
| Furniture and vehicles | 24 | €46,152 | €45,334 | -€819 | -1.8% |
| Leasing and similar rights | 25 | €86,631 | €56,611 | -€30,020 | -34.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €25,795 | €46,003 | +€20,207 | +78.3% |
| Amounts receivable within one year | 40/41 | €16,822 | €10,144 | -€6,679 | -39.7% |
| Trade receivables | 40 | €14,457 | €5,600 | -€8,857 | -61.3% |
| Other amounts receivable | 41 | €2,365 | €4,543 | +€2,178 | +92.1% |
| Cash at bank and in hand | 54/58 | €8,156 | €35,149 | +€26,993 | +330.9% |
| Deferred charges and accrued income | 490/1 | €816 | €710 | -€107 | -13.1% |
| Total equity and liabilities | 10/49 | €158,669 | €148,038 | -€10,631 | -6.7% |
| Equity | 10/15 | €29,552 | €49,156 | +€19,603 | +66.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,816 | €33,020 | +€20,203 | +157.6% |
| Investment grants | 15 | €1,736 | €1,136 | -€600 | -34.6% |
| Amounts payable | 17/49 | €129,116 | €98,882 | -€30,234 | -23.4% |
| Amounts payable after more than one year | 17 | €81,920 | €53,977 | -€27,942 | -34.1% |
| Financial debts | 170/4 | €81,920 | €53,977 | -€27,942 | -34.1% |
| Amounts payable within one year | 42/48 | €47,197 | €44,905 | -€2,292 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €27,337 | €27,942 | +€605 | +2.2% |
| Trade debts | 44 | €13,403 | €2,133 | -€11,270 | -84.1% |
| Suppliers | 440/4 | €13,403 | €2,133 | -€11,270 | -84.1% |
| Taxes, remuneration and social security | 45 | €2,808 | €4,061 | +€1,253 | +44.6% |
| Taxes | 450/3 | €1,108 | €2,361 | +€1,253 | +113.0% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €3,648 | €10,768 | +€7,120 | +195.2% |
| Non-recurring operating income | 76A | €8,648 | - | -€8,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,968 | €37,268 | +€3,299 | +9.7% |
| Other operating charges | 640/8 | €12,459 | €12,280 | -€179 | -1.4% |
| Gross operating margin | 9900 | €63,869 | €82,737 | +€18,868 | +29.5% |
| Operating profit (loss) | 9901 | €17,441 | €33,189 | +€15,748 | +90.3% |
| Financial income | 75/76B | €606 | €600 | -€6 | -0.9% |
| Recurring financial income | 75 | €606 | €600 | -€6 | -0.9% |
| Financial charges | 65/66B | €2,934 | €2,559 | -€375 | -12.8% |
| Recurring financial charges | 65 | €2,934 | €2,559 | -€375 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €15,113 | €31,230 | +€16,117 | +106.6% |
| Income taxes | 67/77 | €3,013 | €9,361 | +€6,348 | +210.7% |
| Profit (loss) for the period | 9904 | €12,100 | €21,869 | +€9,769 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,100 | €21,869 | +€9,769 | +80.7% |
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 7 October 2026 via checked.be.