BROUX & CO: 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.
BROUX & CO
Largest movements
- Tangible fixed assets -€16,408
down €16,408 (-22.7%), from €72,165 to €55,757
of which Plant, machinery and equipment: -€9,889
- Cash -€2,933
down €2,933 (-11.0%), from €26,593 to €23,661
mainly Net result for the year (-€14,618) and Other debts (-€7,120)
- Deferred charges and accrued income +€2,210
up €2,210 (+166%), from €1,331 to €3,540
- Stocks and contracts -€1,676
down €1,676 (-11.5%), from €14,570 to €12,895
- Profit (loss) carried forward -€14,618
down €14,618 (-9.7%), from -€151,358 to -€165,977
- Other debts -€7,120
down €7,120 (-12.9%), from €55,250 to €48,130
- Trade debts +€2,527
up €2,527 (+132%), from €1,913 to €4,440
- Gross operating margin +€8,603
up €8,603 (+63.2%), from €13,609 to €22,212
- Staff costs +€3,389
up €3,389 (+24.6%), from €13,749 to €17,138
- Depreciation +€404
up €404 (+2.3%), from €17,330 to €17,733
- Other operating charges +€371
up €371 (+30.8%), from €1,204 to €1,574
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 | €115,405 | €96,054 | -€19,351 | -16.8% |
| Fixed assets | 21/28 | €72,165 | €55,757 | -€16,408 | -22.7% |
| Tangible fixed assets | 22/27 | €72,165 | €55,757 | -€16,408 | -22.7% |
| Plant, machinery and equipment | 23 | €29,628 | €19,739 | -€9,889 | -33.4% |
| Other tangible fixed assets | 26 | €42,537 | €36,018 | -€6,519 | -15.3% |
| Current assets | 29/58 | €43,240 | €40,297 | -€2,942 | -6.8% |
| Stocks and contracts in progress | 3 | €14,570 | €12,895 | -€1,676 | -11.5% |
| Stocks | 30/36 | €14,570 | €12,895 | -€1,676 | -11.5% |
| Amounts receivable within one year | 40/41 | €745 | €202 | -€544 | -72.9% |
| Other amounts receivable | 41 | €745 | €202 | -€544 | -72.9% |
| Cash at bank and in hand | 54/58 | €26,593 | €23,661 | -€2,933 | -11.0% |
| Deferred charges and accrued income | 490/1 | €1,331 | €3,540 | +€2,210 | +166% |
| Total equity and liabilities | 10/49 | €115,405 | €96,054 | -€19,351 | -16.8% |
| Equity | 10/15 | €46,864 | €32,246 | -€14,618 | -31.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €179,222 | €179,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €177,322 | €177,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,358 | -€165,977 | -€14,618 | -9.7% |
| Amounts payable | 17/49 | €68,541 | €63,808 | -€4,733 | -6.9% |
| Amounts payable within one year | 42/48 | €67,835 | €63,808 | -€4,027 | -5.9% |
| Trade debts | 44 | €1,913 | €4,440 | +€2,527 | +132% |
| Suppliers | 440/4 | €1,913 | €4,440 | +€2,527 | +132% |
| Taxes, remuneration and social security | 45 | €10,672 | €11,239 | +€566 | +5.3% |
| Taxes | 450/3 | €1,255 | €1,072 | -€184 | -14.7% |
| Remuneration and social security | 454/9 | €9,417 | €10,167 | +€750 | +8.0% |
| Other amounts payable | 47/48 | €55,250 | €48,130 | -€7,120 | -12.9% |
| Accrued charges and deferred income | 492/3 | €706 | - | -€706 | |
| Remuneration, social security and pensions | 62 | €13,749 | €17,138 | +€3,389 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,330 | €17,733 | +€404 | +2.3% |
| Other operating charges | 640/8 | €1,204 | €1,574 | +€371 | +30.8% |
| Gross operating margin | 9900 | €13,609 | €22,212 | +€8,603 | +63.2% |
| Operating profit (loss) | 9901 | -€18,673 | -€14,233 | +€4,440 | +23.8% |
| Financial income | 75/76B | €27 | €40 | +€14 | +51.6% |
| Recurring financial income | 75 | €27 | €40 | +€14 | +51.6% |
| Financial charges | 65/66B | €163 | €171 | +€8 | +5.1% |
| Recurring financial charges | 65 | €163 | €171 | +€8 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,809 | -€14,363 | +€4,445 | +23.6% |
| Income taxes | 67/77 | €228 | €255 | +€26 | +11.5% |
| Profit (loss) for the period | 9904 | -€19,037 | -€14,618 | +€4,419 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,037 | -€14,618 | +€4,419 | +23.2% |
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 24 October 2026 via checked.be.