Broux-Kiggen: 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-Kiggen
Largest movements
- Cash -€121,712
down €121,712 (-84.6%), from €143,822 to €22,110
mainly Contributions, distributions and other (-€64,053) and Current investments (-€62,751)
- Current investments +€62,751
up €62,751 (+11.8%), from €533,123 to €595,874
- Reserves -€58,029
down €58,029 (-8.7%), from €666,739 to €608,710
of which Distributable reserves: -€58,029
- Financial income +€4,819
up €4,819 (+50.2%), from €9,599 to €14,418
- Taxes +€2,145
up €2,145 (+322%), from €666 to €2,811
- Gross operating margin +€2,099
up €2,099 (+37.1%), from -€5,650 to -€3,551
- Other operating charges +€59
up €59 (+3.0%), from €1,937 to €1,996
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 | €693,472 | €635,366 | -€58,106 | -8.4% |
| Fixed assets | 21/28 | €13,027 | €13,027 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,027 | €13,027 | = | 0.0% |
| Land and buildings | 22 | €13,027 | €13,027 | = | 0.0% |
| Current assets | 29/58 | €680,445 | €622,339 | -€58,106 | -8.5% |
| Stocks and contracts in progress | 3 | €701 | €701 | = | 0.0% |
| Stocks | 30/36 | €701 | €701 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,630 | €2,460 | +€829 | +50.9% |
| Other amounts receivable | 41 | €1,630 | €2,460 | +€829 | +50.9% |
| Current investments | 50/53 | €533,123 | €595,874 | +€62,751 | +11.8% |
| Cash at bank and in hand | 54/58 | €143,822 | €22,110 | -€121,712 | -84.6% |
| Deferred charges and accrued income | 490/1 | €1,168 | €1,194 | +€26 | +2.2% |
| Total equity and liabilities | 10/49 | €693,472 | €635,366 | -€58,106 | -8.4% |
| Equity | 10/15 | €691,529 | €633,499 | -€58,029 | -8.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €666,739 | €608,710 | -€58,029 | -8.7% |
| Non-distributable reserves | 130/1 | €40,680 | €40,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,680 | €40,680 | = | 0.0% |
| Distributable reserves | 133 | €626,059 | €568,030 | -€58,029 | -9.3% |
| Amounts payable | 17/49 | €1,943 | €1,867 | -€76 | -3.9% |
| Amounts payable within one year | 42/48 | €1,943 | €1,867 | -€76 | -3.9% |
| Trade debts | 44 | €659 | €583 | -€76 | -11.6% |
| Suppliers | 440/4 | €659 | €583 | -€76 | -11.6% |
| Taxes, remuneration and social security | 45 | €570 | €570 | = | 0.0% |
| Taxes | 450/3 | €570 | €570 | = | 0.0% |
| Other amounts payable | 47/48 | €714 | €714 | = | 0.0% |
| Other operating charges | 640/8 | €1,937 | €1,996 | +€59 | +3.0% |
| Gross operating margin | 9900 | -€5,650 | -€3,551 | +€2,099 | +37.1% |
| Operating profit (loss) | 9901 | -€7,587 | -€5,547 | +€2,040 | +26.9% |
| Financial income | 75/76B | €9,599 | €14,418 | +€4,819 | +50.2% |
| Recurring financial income | 75 | €9,599 | €14,418 | +€4,819 | +50.2% |
| Financial charges | 65/66B | €33 | €37 | +€3 | +9.9% |
| Recurring financial charges | 65 | €33 | €37 | +€3 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €1,979 | €8,835 | +€6,855 | +346% |
| Income taxes | 67/77 | €666 | €2,811 | +€2,145 | +322% |
| Profit (loss) for the period | 9904 | €1,313 | €6,024 | +€4,710 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €1,313 | €6,024 | +€4,710 | +359% |
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 29 October 2026 via checked.be.