Broz 42: 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.
Broz 42
Largest movements
- Cash -€4,593
down €4,593 (-65.4%), from €7,020 to €2,427
mainly Other debts (-€2,261) and Investment in fixed assets (net) (-€2,182)
- Tangible fixed assets +€1,277
up €1,277 (+36.4%), from €3,509 to €4,786
of which Furniture and vehicles: +€1,531
- Intangible fixed assets -€1,104
down €1,104 (-50.2%), from €2,198 to €1,094
- Receivables within one year +€798
up €798 (+105%), from €760 to €1,559
of which Other amounts receivable: +€498
- Deferred charges and accrued income +€631
up €631 (+873%), from €72 to €704
- Other debts -€2,261
down €2,261 (-33.8%), from €6,682 to €4,421
- Reserves -€696
down €696 (-25.9%), from €2,689 to €1,993
- Trade debts +€427
up €427 (+164%), from €260 to €686
- Investment grants -€372
down €372 (-50.0%), from €744 to €372
- Gross operating margin -€492
down €492 (-27.7%), from €1,777 to €1,285
- Depreciation +€236
up €236 (+13.3%), from €1,774 to €2,009
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 | €13,561 | €10,571 | -€2,990 | -22.1% |
| Fixed assets | 21/28 | €5,708 | €5,881 | +€173 | +3.0% |
| Intangible fixed assets | 21 | €2,198 | €1,094 | -€1,104 | -50.2% |
| Tangible fixed assets | 22/27 | €3,509 | €4,786 | +€1,277 | +36.4% |
| Furniture and vehicles | 24 | €2,410 | €3,942 | +€1,531 | +63.5% |
| Other tangible fixed assets | 26 | €1,099 | €845 | -€254 | -23.1% |
| Current assets | 29/58 | €7,853 | €4,690 | -€3,163 | -40.3% |
| Amounts receivable within one year | 40/41 | €760 | €1,559 | +€798 | +105% |
| Trade receivables | 40 | €227 | €527 | +€300 | +132% |
| Other amounts receivable | 41 | €533 | €1,032 | +€498 | +93.4% |
| Cash at bank and in hand | 54/58 | €7,020 | €2,427 | -€4,593 | -65.4% |
| Deferred charges and accrued income | 490/1 | €72 | €704 | +€631 | +873% |
| Total equity and liabilities | 10/49 | €13,561 | €10,571 | -€2,990 | -22.1% |
| Equity | 10/15 | €6,433 | €5,365 | -€1,068 | -16.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,689 | €1,993 | -€696 | -25.9% |
| Distributable reserves | 133 | €2,689 | €1,993 | -€696 | -25.9% |
| Investment grants | 15 | €744 | €372 | -€372 | -50.0% |
| Provisions and deferred taxes | 16 | €186 | €93 | -€93 | -50.0% |
| Deferred taxes | 168 | €186 | €93 | -€93 | -50.0% |
| Amounts payable | 17/49 | €6,942 | €5,113 | -€1,829 | -26.3% |
| Amounts payable within one year | 42/48 | €6,942 | €5,113 | -€1,829 | -26.3% |
| Trade debts | 44 | €260 | €686 | +€427 | +164% |
| Suppliers | 440/4 | €260 | €686 | +€427 | +164% |
| Taxes, remuneration and social security | 45 | €0 | €5 | +€5 | |
| Taxes | 450/3 | €0 | €5 | +€5 | |
| Other amounts payable | 47/48 | €6,682 | €4,421 | -€2,261 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,774 | €2,009 | +€236 | +13.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,777 | €1,285 | -€492 | -27.7% |
| Operating profit (loss) | 9901 | -€384 | -€1,124 | -€740 | -192% |
| Financial income | 75/76B | €372 | €372 | = | 0.0% |
| Recurring financial income | 75 | €372 | €372 | = | 0.0% |
| Financial charges | 65/66B | €42 | €37 | -€5 | -12.3% |
| Recurring financial charges | 65 | €42 | €37 | -€5 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€55 | -€789 | -€735 | -1,341% |
| Transfer from deferred taxes | 780 | €93 | €93 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €38 | -€696 | -€735 | |
| Profit (loss) for the period to be appropriated | 9905 | €38 | -€696 | -€735 |
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 25 October 2026 via checked.be.