DE BROCHOWSKI: 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.
DE BROCHOWSKI
Largest movements
- Receivables within one year +€5,895
up €5,895 (+30.2%), from €19,551 to €25,447
of which Trade receivables: +€7,405
- Tangible fixed assets -€5,304
down €5,304 (-16.2%), from €32,643 to €27,339
of which Plant, machinery and equipment: -€2,944
- Profit (loss) carried forward +€8,857
up €8,857 (+48.1%), from -€18,404 to -€9,546
- Other debts -€6,678
down €6,678 (-13.3%), from €50,295 to €43,617
- Trade debts -€3,826
down €3,826 (-97.9%), from €3,906 to €81
- Tax, wage and social debts +€2,281
up €2,281 (+474.4%), from €481 to €2,762
- Gross operating margin +€11,455
up €11,455 (+180.6%), from €6,342 to €17,798
- Taxes +€1,223
up €1,223 (+634.4%), from €193 to €1,416
- Other operating charges -€494
down €494 (-26.6%), from €1,857 to €1,363
- Financial charges -€310
down €310 (-26.6%), from €1,167 to €857
- Depreciation -€278
down €278 (-5.0%), from €5,582 to €5,304
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 | €53,096 | €53,724 | +€628 | +1.2% |
| Fixed assets | 21/28 | €32,793 | €27,489 | -€5,304 | -16.2% |
| Tangible fixed assets | 22/27 | €32,643 | €27,339 | -€5,304 | -16.2% |
| Plant, machinery and equipment | 23 | €24,215 | €21,271 | -€2,944 | -12.2% |
| Furniture and vehicles | 24 | €3,550 | €1,189 | -€2,361 | -66.5% |
| Other tangible fixed assets | 26 | €4,878 | €4,878 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,303 | €26,235 | +€5,932 | +29.2% |
| Amounts receivable within one year | 40/41 | €19,551 | €25,447 | +€5,895 | +30.2% |
| Trade receivables | 40 | €8,688 | €16,092 | +€7,405 | +85.2% |
| Other amounts receivable | 41 | €10,864 | €9,354 | -€1,509 | -13.9% |
| Cash at bank and in hand | 54/58 | €80 | €80 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €671 | €708 | +€37 | +5.5% |
| Total equity and liabilities | 10/49 | €53,096 | €53,724 | +€628 | +1.2% |
| Equity | 10/15 | -€10,344 | -€1,486 | +€8,857 | +85.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,404 | -€9,546 | +€8,857 | +48.1% |
| Amounts payable | 17/49 | €63,440 | €55,210 | -€8,230 | -13.0% |
| Amounts payable within one year | 42/48 | €63,432 | €55,210 | -€8,222 | -13.0% |
| Financial debts | 43 | €8,750 | €8,750 | -€0 | 0.0% |
| Credit institutions | 430/8 | €8,750 | €8,750 | -€0 | 0.0% |
| Trade debts | 44 | €3,906 | €81 | -€3,826 | -97.9% |
| Suppliers | 440/4 | €3,906 | €81 | -€3,826 | -97.9% |
| Taxes, remuneration and social security | 45 | €481 | €2,762 | +€2,281 | +474.4% |
| Taxes | 450/3 | €481 | €2,762 | +€2,281 | +474.4% |
| Other amounts payable | 47/48 | €50,295 | €43,617 | -€6,678 | -13.3% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,582 | €5,304 | -€278 | -5.0% |
| Other operating charges | 640/8 | €1,857 | €1,363 | -€494 | -26.6% |
| Gross operating margin | 9900 | €6,342 | €17,798 | +€11,455 | +180.6% |
| Operating profit (loss) | 9901 | -€1,097 | €11,130 | +€12,227 | |
| Financial charges | 65/66B | €1,167 | €857 | -€310 | -26.6% |
| Recurring financial charges | 65 | €1,167 | €857 | -€310 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,264 | €10,273 | +€12,537 | |
| Income taxes | 67/77 | €193 | €1,416 | +€1,223 | +634.4% |
| Profit (loss) for the period | 9904 | -€2,457 | €8,857 | +€11,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,457 | €8,857 | +€11,314 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.