BROUX KACHELS: what changed
What changed
BROUX KACHELS
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
-€890
2023 · -€7,306+€6,416
Equity
€18,248
2023 · €19,138-€890
Cash
€3,798
2023 · €5,383-€1,584
Balance sheet total
€103,204
2023 · €113,749-€10,545
Largest movements
Assets
- Tangible fixed assets -€6,311
down €6,311 (-12.7%), from €49,794 to €43,483
of which Furniture and vehicles: -€4,690
- Stocks and contracts -€5,213
down €5,213 (-12.5%), from €41,724 to €36,512
- Receivables within one year +€2,564
up €2,564 (+15.6%), from €16,398 to €18,961
of which Trade receivables: +€1,801
- Cash -€1,584
down €1,584 (-29.4%), from €5,383 to €3,798
mainly Trade debts (-€9,853) and Receivables within one year (-€2,564)
Equity and liabilities
- Trade debts -€9,853
down €9,853 (-54.7%), from €17,998 to €8,146
Income statement
- Taxes -€4,352
no longer reported in 2024 (was €4,352)
- Gross operating margin +€2,210
up €2,210 (+20.7%), from €10,680 to €12,890
- Financial charges +€1,793
up €1,793 (+80.0%), from €2,241 to €4,035
- Depreciation -€1,740
down €1,740 (-17.2%), from €10,100 to €8,359
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€7,306
Gross operating margin
+€2,210
Depreciation
+€1,740
Other operating charges
-€81
Other operating items
-€13
Financial income
+€1
Financial charges
-€1,793
Taxes
+€4,352
Result 2024
-€890
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€463
Investment
-€2,048
Financing
€0
Cash 2023
€5,383
From operations (derived)
+€463
Net result for the year
-€890
Depreciation
+€8,359
Stocks and contracts
+€5,213
Receivables within one year
-€2,564
Trade debts
-€9,853
Tax, wage and social debts
-€441
Other debts
+€616
Accrued charges and deferred income
+€23
Investment (derived)
-€2,048
Investment in fixed assets (net)
-€2,048
Cash 2024
€3,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,749 | €103,204 | -€10,545 | -9.3% |
| Fixed assets | 21/28 | €50,244 | €43,933 | -€6,311 | -12.6% |
| Tangible fixed assets | 22/27 | €49,794 | €43,483 | -€6,311 | -12.7% |
| Land and buildings | 22 | €1,407 | €1,125 | -€281 | -20.0% |
| Plant, machinery and equipment | 23 | €9,927 | €8,587 | -€1,340 | -13.5% |
| Furniture and vehicles | 24 | €38,460 | €33,770 | -€4,690 | -12.2% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €63,505 | €59,271 | -€4,234 | -6.7% |
| Stocks and contracts in progress | 3 | €41,724 | €36,512 | -€5,213 | -12.5% |
| Stocks | 30/36 | €41,724 | €36,512 | -€5,213 | -12.5% |
| Amounts receivable within one year | 40/41 | €16,398 | €18,961 | +€2,564 | +15.6% |
| Trade receivables | 40 | €16,384 | €18,185 | +€1,801 | +11.0% |
| Other amounts receivable | 41 | €14 | €777 | +€763 | +5,495% |
| Cash at bank and in hand | 54/58 | €5,383 | €3,798 | -€1,584 | -29.4% |
| Total equity and liabilities | 10/49 | €113,749 | €103,204 | -€10,545 | -9.3% |
| Equity | 10/15 | €19,138 | €18,248 | -€890 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,347 | €6,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,487 | €4,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,809 | -€6,699 | -€890 | -15.3% |
| Amounts payable | 17/49 | €94,611 | €84,956 | -€9,655 | -10.2% |
| Amounts payable within one year | 42/48 | €93,262 | €83,584 | -€9,678 | -10.4% |
| Financial debts | 43 | €26,500 | €26,500 | = | 0.0% |
| Credit institutions | 430/8 | €26,500 | €26,500 | = | 0.0% |
| Trade debts | 44 | €17,998 | €8,146 | -€9,853 | -54.7% |
| Suppliers | 440/4 | €17,998 | €8,146 | -€9,853 | -54.7% |
| Taxes, remuneration and social security | 45 | €2,026 | €1,584 | -€441 | -21.8% |
| Taxes | 450/3 | €2,026 | €1,584 | -€441 | -21.8% |
| Other amounts payable | 47/48 | €46,738 | €47,353 | +€616 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,349 | €1,372 | +€23 | +1.7% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,100 | €8,359 | -€1,740 | -17.2% |
| Other operating charges | 640/8 | €1,306 | €1,387 | +€81 | +6.2% |
| Non-recurring operating charges | 66A | -€13 | - | +€13 | |
| Gross operating margin | 9900 | €10,680 | €12,890 | +€2,210 | +20.7% |
| Operating profit (loss) | 9901 | -€713 | €3,143 | +€3,856 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,241 | €4,035 | +€1,793 | +80.0% |
| Recurring financial charges | 65 | €2,241 | €4,035 | +€1,793 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,954 | -€890 | +€2,064 | +69.9% |
| Income taxes | 67/77 | €4,352 | - | -€4,352 | |
| Profit (loss) for the period | 9904 | -€7,306 | -€890 | +€6,416 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,306 | -€890 | +€6,416 | +87.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.