BROUSSE: 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.
BROUSSE
Largest movements
- Intangible fixed assets -€5,700
down €5,700 (-33.7%), from €16,894 to €11,194
- Receivables within one year -€4,790
down €4,790 (-93.9%), from €5,098 to €309
of which Other amounts receivable: -€3,780
- Cash -€1,724
down €1,724 (-40.4%), from €4,264 to €2,540
mainly Trade debts (-€28,634) and Net result for the year (-€3,809)
- Tangible fixed assets -€1,015
down €1,015 (-54.4%), from €1,867 to €852
- Deferred charges and accrued income -€417
down €417 (-64.7%), from €644 to €228
- Trade debts -€28,634
down €28,634 (-92.7%), from €30,877 to €2,243
- Other debts +€18,797
up €18,797 (+8.6%), from €217,956 to €236,753
- Profit (loss) carried forward -€3,809
down €3,809 (-1.6%), from -€244,566 to -€248,375
- Gross operating margin +€78,586
up €78,586, from -€74,241 to €4,344
- Other operating charges -€7,985
down €7,985 (-87.2%), from €9,155 to €1,169
- Depreciation +€1,202
up €1,202 (+21.8%), from €5,513 to €6,715
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 | €28,767 | €15,121 | -€13,646 | -47.4% |
| Fixed assets | 21/28 | €18,761 | €12,046 | -€6,715 | -35.8% |
| Intangible fixed assets | 21 | €16,894 | €11,194 | -€5,700 | -33.7% |
| Tangible fixed assets | 22/27 | €1,867 | €852 | -€1,015 | -54.4% |
| Plant, machinery and equipment | 23 | €1,867 | €852 | -€1,015 | -54.4% |
| Current assets | 29/58 | €10,006 | €3,076 | -€6,931 | -69.3% |
| Amounts receivable within one year | 40/41 | €5,098 | €309 | -€4,790 | -93.9% |
| Trade receivables | 40 | €1,010 | €0 | -€1,010 | -100% |
| Other amounts receivable | 41 | €4,089 | €309 | -€3,780 | -92.5% |
| Cash at bank and in hand | 54/58 | €4,264 | €2,540 | -€1,724 | -40.4% |
| Deferred charges and accrued income | 490/1 | €644 | €228 | -€417 | -64.7% |
| Total equity and liabilities | 10/49 | €28,767 | €15,121 | -€13,646 | -47.4% |
| Equity | 10/15 | -€221,866 | -€225,675 | -€3,809 | -1.7% |
| Contributions | 10/11 | €22,700 | €22,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,566 | -€248,375 | -€3,809 | -1.6% |
| Amounts payable | 17/49 | €250,633 | €240,797 | -€9,837 | -3.9% |
| Amounts payable within one year | 42/48 | €248,833 | €238,997 | -€9,837 | -4.0% |
| Trade debts | 44 | €30,877 | €2,243 | -€28,634 | -92.7% |
| Suppliers | 440/4 | €30,877 | €2,243 | -€28,634 | -92.7% |
| Other amounts payable | 47/48 | €217,956 | €236,753 | +€18,797 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,513 | €6,715 | +€1,202 | +21.8% |
| Other operating charges | 640/8 | €9,155 | €1,169 | -€7,985 | -87.2% |
| Gross operating margin | 9900 | -€74,241 | €4,344 | +€78,586 | |
| Operating profit (loss) | 9901 | -€88,909 | -€3,540 | +€85,369 | +96.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €971 | €269 | -€702 | -72.3% |
| Recurring financial charges | 65 | €971 | €269 | -€702 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€89,877 | -€3,809 | +€86,069 | +95.8% |
| Profit (loss) for the period | 9904 | -€89,877 | -€3,809 | +€86,069 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,877 | -€3,809 | +€86,069 | +95.8% |
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 14 October 2026 via checked.be.