BROVESMENT: 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.
BROVESMENT
Largest movements
- Receivables within one year -€4,638
down €4,638 (-71.8%), from €6,456 to €1,818
of which Other amounts receivable: -€2,651
- Cash -€304
down €304 (-12.3%), from €2,483 to €2,178
mainly Current portion of long-term debt (-€6,000) and Tax, wage and social debts (-€203)
- Formation expenses -€216
down €216 (-29.4%), from €734 to €518
- Current portion of long-term debt -€6,000
no longer reported in 2025 (was €6,000)
- Other debts +€531
up €531 (+26.5%), from €2,002 to €2,533
- Trade debts +€409
up €409 (+119.8%), from €341 to €750
- Tax, wage and social debts -€203
no longer reported in 2025 (was €203)
- Profit (loss) carried forward +€103
up €103 (+2.6%), from -€4,039 to -€3,936
- Turnover -€2,727
down €2,727 (-9.2%), from €29,784 to €27,058
- Gross operating margin -€1,789
down €1,789 (-74.2%), from €2,411 to €622
- Purchases and services -€938
down €938 (-3.4%), from €27,373 to €26,436
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 | €9,673 | €4,515 | -€5,159 | -53.3% |
| Formation expenses | 20 | €734 | €518 | -€216 | -29.4% |
| Current assets | 29/58 | €8,939 | €3,996 | -€4,943 | -55.3% |
| Amounts receivable within one year | 40/41 | €6,456 | €1,818 | -€4,638 | -71.8% |
| Trade receivables | 40 | €3,637 | €1,650 | -€1,987 | -54.6% |
| Other amounts receivable | 41 | €2,819 | €168 | -€2,651 | -94.1% |
| Cash at bank and in hand | 54/58 | €2,483 | €2,178 | -€304 | -12.3% |
| Total equity and liabilities | 10/49 | €9,673 | €4,515 | -€5,159 | -53.3% |
| Equity | 10/15 | €961 | €1,064 | +€103 | +10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,039 | -€3,936 | +€103 | +2.6% |
| Amounts payable | 17/49 | €8,713 | €3,451 | -€5,262 | -60.4% |
| Amounts payable within one year | 42/48 | €8,547 | €3,284 | -€5,263 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €341 | €750 | +€409 | +119.8% |
| Suppliers | 440/4 | €341 | €750 | +€409 | +119.8% |
| Taxes, remuneration and social security | 45 | €203 | - | -€203 | |
| Taxes | 450/3 | €203 | - | -€203 | |
| Other amounts payable | 47/48 | €2,002 | €2,533 | +€531 | +26.5% |
| Accrued charges and deferred income | 492/3 | €166 | €167 | +€1 | +0.8% |
| Turnover | 70 | €29,784 | €27,058 | -€2,727 | -9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,373 | €26,436 | -€938 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €216 | = | 0.0% |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Gross operating margin | 9900 | €2,411 | €622 | -€1,789 | -74.2% |
| Operating profit (loss) | 9901 | €2,097 | €406 | -€1,691 | -80.6% |
| Financial income | 75/76B | €137 | €71 | -€66 | -48.2% |
| Recurring financial income | 75 | €137 | €71 | -€66 | -48.2% |
| Financial charges | 65/66B | €601 | €374 | -€227 | -37.8% |
| Recurring financial charges | 65 | €601 | €374 | -€227 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €1,633 | €103 | -€1,530 | -93.7% |
| Profit (loss) for the period | 9904 | €1,633 | €103 | -€1,530 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,633 | €103 | -€1,530 | -93.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.