BROUSSE A DENT: 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 A DENT
Largest movements
- Receivables within one year +€53,053
up €53,053 (+57.7%), from €91,974 to €145,026
- Cash +€27,974
up €27,974 (+35.5%), from €78,767 to €106,740
mainly Net result for the year (+€71,021) and Tax, wage and social debts (+€10,876)
- Profit (loss) carried forward +€71,021
up €71,021 (+54.6%), from €130,098 to €201,119
- Tax, wage and social debts +€10,876
up €10,876 (+24.9%), from €43,734 to €54,610
- Financial income +€2,701
up €2,701 (+76.1%), from €3,550 to €6,251
- Gross operating margin -€2,603
down €2,603 (-2.6%), from €98,839 to €96,236
- Other operating charges +€1,356
up €1,356 (+547%), from €248 to €1,604
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 | €176,439 | €258,540 | +€82,101 | +46.5% |
| Fixed assets | 21/28 | €5,698 | €6,773 | +€1,075 | +18.9% |
| Tangible fixed assets | 22/27 | €5,698 | €6,773 | +€1,075 | +18.9% |
| Furniture and vehicles | 24 | €5,698 | €6,773 | +€1,075 | +18.9% |
| Current assets | 29/58 | €170,741 | €251,767 | +€81,026 | +47.5% |
| Amounts receivable within one year | 40/41 | €91,974 | €145,026 | +€53,053 | +57.7% |
| Other amounts receivable | 41 | €91,974 | €145,026 | +€53,053 | +57.7% |
| Cash at bank and in hand | 54/58 | €78,767 | €106,740 | +€27,974 | +35.5% |
| Total equity and liabilities | 10/49 | €176,439 | €258,540 | +€82,101 | +46.5% |
| Equity | 10/15 | €132,098 | €203,119 | +€71,021 | +53.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,098 | €201,119 | +€71,021 | +54.6% |
| Amounts payable | 17/49 | €44,341 | €55,421 | +€11,079 | +25.0% |
| Amounts payable within one year | 42/48 | €44,341 | €55,421 | +€11,079 | +25.0% |
| Trade debts | 44 | €607 | €811 | +€204 | +33.6% |
| Suppliers | 440/4 | €607 | €811 | +€204 | +33.6% |
| Taxes, remuneration and social security | 45 | €43,734 | €54,610 | +€10,876 | +24.9% |
| Taxes | 450/3 | €43,734 | €54,610 | +€10,876 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €1,904 | +€882 | +86.3% |
| Other operating charges | 640/8 | €248 | €1,604 | +€1,356 | +547% |
| Gross operating margin | 9900 | €98,839 | €96,236 | -€2,603 | -2.6% |
| Operating profit (loss) | 9901 | €97,569 | €92,728 | -€4,841 | -5.0% |
| Financial income | 75/76B | €3,550 | €6,251 | +€2,701 | +76.1% |
| Recurring financial income | 75 | €3,550 | €6,251 | +€2,701 | +76.1% |
| Financial charges | 65/66B | €171 | €1,031 | +€860 | +502% |
| Recurring financial charges | 65 | €171 | €1,031 | +€860 | +502% |
| Profit (loss) for the period before taxes | 9903 | €100,948 | €97,948 | -€3,000 | -3.0% |
| Income taxes | 67/77 | €27,683 | €26,927 | -€756 | -2.7% |
| Profit (loss) for the period | 9904 | €73,265 | €71,021 | -€2,243 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,265 | €71,021 | -€2,243 | -3.1% |
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 27 October 2026 via checked.be.