De Broertjes: 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.
De Broertjes
Largest movements
- Cash +€196,554
up €196,554 (+151%), from €130,394 to €326,949
mainly Net result for the year (+€208,997) and Other debts (+€132,220)
- Receivables within one year -€65,699
down €65,699 (-83.2%), from €78,986 to €13,287
of which Other amounts receivable: -€71,605
- Tangible fixed assets +€4,019
new in 2025: €4,019
- Other debts +€132,220
up €132,220 (+74.1%), from €178,403 to €310,623
- Trade debts +€5,379
up €5,379 (+2,171%), from €248 to €5,626
- Gross operating margin +€63,530
up €63,530 (+30.3%), from €209,337 to €272,866
- Taxes +€15,841
up €15,841 (+33.7%), from €47,014 to €62,855
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 | €209,380 | €344,255 | +€134,875 | +64.4% |
| Fixed assets | 21/28 | - | €4,019 | +€4,019 | |
| Tangible fixed assets | 22/27 | - | €4,019 | +€4,019 | |
| Furniture and vehicles | 24 | - | €4,019 | +€4,019 | |
| Current assets | 29/58 | €209,380 | €340,236 | +€130,856 | +62.5% |
| Amounts receivable within one year | 40/41 | €78,986 | €13,287 | -€65,699 | -83.2% |
| Trade receivables | 40 | - | €5,906 | +€5,906 | |
| Other amounts receivable | 41 | €78,986 | €7,381 | -€71,605 | -90.7% |
| Cash at bank and in hand | 54/58 | €130,394 | €326,949 | +€196,554 | +151% |
| Total equity and liabilities | 10/49 | €209,380 | €344,255 | +€134,875 | +64.4% |
| Equity | 10/15 | €20,002 | €20,000 | -€2 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | - | -€2 | |
| Amounts payable | 17/49 | €189,378 | €324,255 | +€134,877 | +71.2% |
| Amounts payable within one year | 42/48 | €189,378 | €324,255 | +€134,877 | +71.2% |
| Trade debts | 44 | €248 | €5,626 | +€5,379 | +2,171% |
| Suppliers | 440/4 | €248 | €5,626 | +€5,379 | +2,171% |
| Taxes, remuneration and social security | 45 | €10,728 | €8,006 | -€2,721 | -25.4% |
| Taxes | 450/3 | €10,728 | €8,006 | -€2,721 | -25.4% |
| Other amounts payable | 47/48 | €178,403 | €310,623 | +€132,220 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €313 | +€313 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €209,337 | €272,866 | +€63,530 | +30.3% |
| Operating profit (loss) | 9901 | €209,219 | €272,434 | +€63,215 | +30.2% |
| Financial charges | 65/66B | €208 | €582 | +€374 | +180% |
| Recurring financial charges | 65 | €208 | €582 | +€374 | +180% |
| Profit (loss) for the period before taxes | 9903 | €209,011 | €271,852 | +€62,841 | +30.1% |
| Income taxes | 67/77 | €47,014 | €62,855 | +€15,841 | +33.7% |
| Profit (loss) for the period | 9904 | €161,997 | €208,997 | +€47,000 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €161,997 | €208,997 | +€47,000 | +29.0% |
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 19 October 2026 via checked.be.