BROWNFIELDS: 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.
BROWNFIELDS
Largest movements
- Cash +€11,638
up €11,638 (+15.3%), from €75,919 to €87,557
- Receivables within one year -€4,871
down €4,871 (-90.2%), from €5,402 to €531
of which Trade receivables: -€5,402
- Trade debts +€15,696
up €15,696 (+639.7%), from €2,453 to €18,149
- Profit (loss) carried forward -€8,362
down €8,362 (-4.9%), from -€171,699 to -€180,061
- Gross operating margin -€5,873
down €5,873, from €2,262 to -€3,611
- Financial charges -€190
down €190 (-21.3%), from €890 to €700
- Financial income -€78
no longer reported in 2025 (was €78)
- Other operating charges +€66
up €66 (+18.8%), from €348 to €413
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,321 | €88,088 | +€6,767 | +8.3% |
| Current assets | 29/58 | €81,321 | €88,088 | +€6,767 | +8.3% |
| Amounts receivable within one year | 40/41 | €5,402 | €531 | -€4,871 | -90.2% |
| Trade receivables | 40 | €5,402 | - | -€5,402 | |
| Other amounts receivable | 41 | - | €531 | +€531 | |
| Cash at bank and in hand | 54/58 | €75,919 | €87,557 | +€11,638 | +15.3% |
| Total equity and liabilities | 10/49 | €81,321 | €88,088 | +€6,767 | +8.3% |
| Equity | 10/15 | €78,301 | €69,939 | -€8,362 | -10.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,699 | -€180,061 | -€8,362 | -4.9% |
| Amounts payable | 17/49 | €3,021 | €18,149 | +€15,128 | +500.8% |
| Amounts payable within one year | 42/48 | €3,021 | €18,149 | +€15,128 | +500.8% |
| Trade debts | 44 | €2,453 | €18,149 | +€15,696 | +639.7% |
| Suppliers | 440/4 | €2,453 | €18,149 | +€15,696 | +639.7% |
| Taxes, remuneration and social security | 45 | €567 | - | -€567 | |
| Taxes | 450/3 | €567 | - | -€567 | |
| Other operating charges | 640/8 | €348 | €413 | +€66 | +18.8% |
| Gross operating margin | 9900 | €2,262 | -€3,611 | -€5,873 | |
| Operating profit (loss) | 9901 | €1,915 | -€4,024 | -€5,939 | |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Financial charges | 65/66B | €890 | €700 | -€190 | -21.3% |
| Recurring financial charges | 65 | €890 | €700 | -€190 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | -€4,724 | -€5,827 | |
| Profit (loss) for the period | 9904 | €1,103 | -€4,724 | -€5,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,103 | -€4,724 | -€5,827 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.