BrousmicheK: 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.
BrousmicheK
Largest movements
- Cash -€24,448
down €24,448 (-45.1%), from €54,165 to €29,717
mainly Contributions, distributions and other (-€35,294) and Receivables within one year (-€13,526)
- Tangible fixed assets -€14,562
down €14,562 (-24.7%), from €59,056 to €44,494
of which Furniture and vehicles: -€12,684
- Receivables within one year +€13,526
up €13,526 (+345%), from €3,923 to €17,449
of which Other amounts receivable: +€14,251
- Deferred charges and accrued income +€3,847
up €3,847 (+147%), from €2,619 to €6,466
- Other debts -€12,706
down €12,706 (-26.5%), from €48,000 to €35,294
- Current portion of long-term debt -€8,458
down €8,458 (-83.2%), from €10,164 to €1,706
- Debts after one year -€1,706
no longer reported in 2025 (was €1,706)
- Gross operating margin -€13,493
down €13,493 (-17.5%), from €77,054 to €63,561
- Taxes -€2,565
down €2,565 (-20.0%), from €12,814 to €10,249
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 | €119,763 | €98,126 | -€21,637 | -18.1% |
| Fixed assets | 21/28 | €59,056 | €44,494 | -€14,562 | -24.7% |
| Tangible fixed assets | 22/27 | €59,056 | €44,494 | -€14,562 | -24.7% |
| Furniture and vehicles | 24 | €45,872 | €33,188 | -€12,684 | -27.7% |
| Other tangible fixed assets | 26 | €13,184 | €11,306 | -€1,878 | -14.2% |
| Current assets | 29/58 | €60,707 | €53,632 | -€7,075 | -11.7% |
| Amounts receivable within one year | 40/41 | €3,923 | €17,449 | +€13,526 | +345% |
| Trade receivables | 40 | €725 | - | -€725 | |
| Other amounts receivable | 41 | €3,198 | €17,449 | +€14,251 | +446% |
| Cash at bank and in hand | 54/58 | €54,165 | €29,717 | -€24,448 | -45.1% |
| Deferred charges and accrued income | 490/1 | €2,619 | €6,466 | +€3,847 | +147% |
| Total equity and liabilities | 10/49 | €119,763 | €98,126 | -€21,637 | -18.1% |
| Equity | 10/15 | €59,831 | €60,125 | +€294 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,831 | €57,125 | +€294 | +0.5% |
| Amounts payable | 17/49 | €59,932 | €38,001 | -€21,931 | -36.6% |
| Amounts payable after more than one year | 17 | €1,706 | - | -€1,706 | |
| Financial debts | 170/4 | €1,706 | - | -€1,706 | |
| Amounts payable within one year | 42/48 | €58,171 | €38,001 | -€20,170 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €10,164 | €1,706 | -€8,458 | -83.2% |
| Trade debts | 44 | - | €1,001 | +€1,001 | |
| Suppliers | 440/4 | - | €1,001 | +€1,001 | |
| Taxes, remuneration and social security | 45 | €6 | - | -€6 | |
| Taxes | 450/3 | €6 | - | -€6 | |
| Other amounts payable | 47/48 | €48,000 | €35,294 | -€12,706 | -26.5% |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,669 | €17,144 | +€474 | +2.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €77,054 | €63,561 | -€13,493 | -17.5% |
| Operating profit (loss) | 9901 | €59,997 | €46,017 | -€13,980 | -23.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500% |
| Financial charges | 65/66B | €316 | €180 | -€136 | -43.1% |
| Recurring financial charges | 65 | €316 | €180 | -€136 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €59,681 | €45,838 | -€13,843 | -23.2% |
| Income taxes | 67/77 | €12,814 | €10,249 | -€2,565 | -20.0% |
| Profit (loss) for the period | 9904 | €46,867 | €35,588 | -€11,278 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,867 | €35,588 | -€11,278 | -24.1% |
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 23 October 2026 via checked.be.