BROUX: 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.
BROUX
Largest movements
- Cash +€27,641
up €27,641 (+11.8%), from €234,772 to €262,413
mainly Depreciation (+€58,233) and Trade debts (+€36,574)
- Tangible fixed assets +€23,267
up €23,267 (+10.3%), from €225,639 to €248,907
of which Plant, machinery and equipment: +€35,428
- Receivables within one year -€22,165
down €22,165 (-15.3%), from €144,874 to €122,709
of which Trade receivables: -€22,980
- Trade debts +€36,574
up €36,574 (+50.1%), from €73,032 to €109,605
- Other debts -€29,224
down €29,224 (-4.9%), from €591,444 to €562,220
- Reserves +€28,355
up €28,355 (+9.5%), from €297,340 to €325,695
- Gross operating margin -€28,899
down €28,899 (-21.0%), from €137,757 to €108,858
- Taxes -€10,322
down €10,322 (-47.6%), from €21,668 to €11,346
- Depreciation +€3,694
up €3,694 (+6.8%), from €54,538 to €58,233
- Staff costs +€3,112
new in 2025: €3,112
- Write-downs +€2,257
new in 2025: €2,257
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 | €991,439 | €1,026,930 | +€35,490 | +3.6% |
| Fixed assets | 21/28 | €225,639 | €248,907 | +€23,267 | +10.3% |
| Tangible fixed assets | 22/27 | €225,639 | €248,907 | +€23,267 | +10.3% |
| Land and buildings | 22 | €122,886 | €100,001 | -€22,885 | -18.6% |
| Plant, machinery and equipment | 23 | - | €35,428 | +€35,428 | |
| Furniture and vehicles | 24 | €41,942 | €24,542 | -€17,400 | -41.5% |
| Other tangible fixed assets | 26 | €60,811 | €88,935 | +€28,124 | +46.2% |
| Current assets | 29/58 | €765,800 | €778,023 | +€12,223 | +1.6% |
| Amounts receivable after more than one year | 29 | €346,000 | €346,000 | = | 0.0% |
| Other amounts receivable | 291 | €346,000 | €346,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €144,874 | €122,709 | -€22,165 | -15.3% |
| Trade receivables | 40 | €101,060 | €78,080 | -€22,980 | -22.7% |
| Other amounts receivable | 41 | €43,814 | €44,629 | +€815 | +1.9% |
| Cash at bank and in hand | 54/58 | €234,772 | €262,413 | +€27,641 | +11.8% |
| Deferred charges and accrued income | 490/1 | €40,154 | €46,901 | +€6,747 | +16.8% |
| Total equity and liabilities | 10/49 | €991,439 | €1,026,930 | +€35,490 | +3.6% |
| Equity | 10/15 | €315,890 | €344,245 | +€28,355 | +9.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €297,340 | €325,695 | +€28,355 | +9.5% |
| Distributable reserves | 133 | €297,340 | €325,695 | +€28,355 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €675,549 | €682,684 | +€7,135 | +1.1% |
| Amounts payable within one year | 42/48 | €675,549 | €682,684 | +€7,135 | +1.1% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €73,032 | €109,605 | +€36,574 | +50.1% |
| Suppliers | 440/4 | €73,032 | €109,605 | +€36,574 | +50.1% |
| Taxes, remuneration and social security | 45 | €7,740 | €7,526 | -€214 | -2.8% |
| Taxes | 450/3 | €7,740 | €7,526 | -€214 | -2.8% |
| Other amounts payable | 47/48 | €591,444 | €562,220 | -€29,224 | -4.9% |
| Remuneration, social security and pensions | 62 | - | €3,112 | +€3,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,538 | €58,233 | +€3,694 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,257 | +€2,257 | |
| Other operating charges | 640/8 | €11,839 | €13,014 | +€1,175 | +9.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €137,757 | €108,858 | -€28,899 | -21.0% |
| Operating profit (loss) | 9901 | €71,380 | €32,243 | -€39,136 | -54.8% |
| Financial income | 75/76B | €7,605 | €8,486 | +€881 | +11.6% |
| Recurring financial income | 75 | €7,605 | €8,486 | +€881 | +11.6% |
| Financial charges | 65/66B | €1,104 | €1,029 | -€75 | -6.8% |
| Recurring financial charges | 65 | €1,104 | €1,029 | -€75 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €77,880 | €39,700 | -€38,180 | -49.0% |
| Income taxes | 67/77 | €21,668 | €11,346 | -€10,322 | -47.6% |
| Profit (loss) for the period | 9904 | €56,213 | €28,355 | -€27,858 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,213 | €28,355 | -€27,858 | -49.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.