BROWS&BEYOND: 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.
BROWS&BEYOND
Largest movements
- Receivables within one year -€22,492
down €22,492 (-100.0%), from €22,492 to €0
- Stocks and contracts +€7,731
up €7,731 (+134.1%), from €5,766 to €13,498
- Receivables after one year +€1,387
up €1,387 (+2.8%), from €48,684 to €50,071
- Trade debts -€11,397
down €11,397 (-59.2%), from €19,253 to €7,855
- Profit (loss) carried forward +€9,868
up €9,868 (+32.6%), from -€30,295 to -€20,427
- Tax, wage and social debts -€8,068
down €8,068 (-22.1%), from €36,561 to €28,492
of which Taxes: -€8,234
- Debts after one year -€6,187
down €6,187 (-16.3%), from €37,870 to €31,683
- Other debts +€2,396
up €2,396 (+27.3%), from €8,764 to €11,160
- Gross operating margin -€19,703
down €19,703 (-63.3%), from €31,111 to €11,407
- Depreciation -€1,282
down €1,282 (-100.0%), from €1,282 to €0
- Other operating charges +€526
up €526 (+40.2%), from €1,308 to €1,834
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 | €81,089 | €67,701 | -€13,388 | -16.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €81,089 | €67,701 | -€13,388 | -16.5% |
| Amounts receivable after more than one year | 29 | €48,684 | €50,071 | +€1,387 | +2.8% |
| Trade receivables | 290 | €48,684 | €50,071 | +€1,387 | +2.8% |
| Stocks and contracts in progress | 3 | €5,766 | €13,498 | +€7,731 | +134.1% |
| Stocks | 30/36 | €5,766 | €13,498 | +€7,731 | +134.1% |
| Amounts receivable within one year | 40/41 | €22,492 | €0 | -€22,492 | -100.0% |
| Trade receivables | 40 | €22,492 | €0 | -€22,492 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,025 | €4,093 | +€68 | +1.7% |
| Deferred charges and accrued income | 490/1 | €122 | €39 | -€83 | -67.8% |
| Total equity and liabilities | 10/49 | €81,089 | €67,701 | -€13,388 | -16.5% |
| Equity | 10/15 | -€27,545 | -€17,677 | +€9,868 | +35.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Own shares acquired | 1312 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,295 | -€20,427 | +€9,868 | +32.6% |
| Amounts payable | 17/49 | €108,634 | €85,378 | -€23,256 | -21.4% |
| Amounts payable after more than one year | 17 | €37,870 | €31,683 | -€6,187 | -16.3% |
| Financial debts | 170/4 | €37,870 | €31,683 | -€6,187 | -16.3% |
| Amounts payable within one year | 42/48 | €70,764 | €53,695 | -€17,069 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,187 | €6,187 | = | 0.0% |
| Trade debts | 44 | €19,253 | €7,855 | -€11,397 | -59.2% |
| Suppliers | 440/4 | €19,253 | €7,855 | -€11,397 | -59.2% |
| Taxes, remuneration and social security | 45 | €36,561 | €28,492 | -€8,068 | -22.1% |
| Taxes | 450/3 | €28,026 | €19,792 | -€8,234 | -29.4% |
| Remuneration and social security | 454/9 | €8,535 | €8,700 | +€166 | +1.9% |
| Other amounts payable | 47/48 | €8,764 | €11,160 | +€2,396 | +27.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €0 | -€1,282 | -100.0% |
| Other operating charges | 640/8 | €1,308 | €1,834 | +€526 | +40.2% |
| Non-recurring operating charges | 66A | €50,243 | €0 | -€50,243 | -100.0% |
| Gross operating margin | 9900 | €31,111 | €11,407 | -€19,703 | -63.3% |
| Operating profit (loss) | 9901 | -€21,723 | €9,574 | +€31,296 | |
| Financial income | 75/76B | €1,428 | €1,396 | -€32 | -2.3% |
| Recurring financial income | 75 | €1,428 | €1,396 | -€32 | -2.3% |
| Financial charges | 65/66B | €877 | €1,101 | +€224 | +25.6% |
| Recurring financial charges | 65 | €877 | €1,101 | +€224 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,172 | €9,868 | +€31,040 | |
| Income taxes | 67/77 | €152 | €0 | -€152 | -100.0% |
| Profit (loss) for the period | 9904 | -€21,324 | €9,868 | +€31,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,324 | €9,868 | +€31,192 |
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 12 October 2026 via checked.be.