DE BROODBAKKER: 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 BROODBAKKER
Largest movements
- Tangible fixed assets -€14,136
down €14,136 (-8.4%), from €168,297 to €154,161
of which Furniture and vehicles: -€10,874
- Cash +€8,842
up €8,842 (+18.9%), from €46,892 to €55,734
mainly Net result for the year (+€47,132) and Depreciation (+€39,251)
- Debts after one year -€50,000
down €50,000 (-10.0%), from €500,000 to €450,000
- Profit (loss) carried forward +€47,132
up €47,132 (+13.3%), from -€353,108 to -€305,976
- Tax, wage and social debts +€12,114
up €12,114 (+199%), from €6,077 to €18,191
of which Remuneration and social security: +€13,622
- Trade debts -€10,029
down €10,029 (-31.6%), from €31,774 to €21,746
- Other debts -€2,919
down €2,919 (-17.4%), from €16,777 to €13,858
- Staff costs +€53,654
up €53,654 (+47.9%), from €112,064 to €165,718
- Gross operating margin +€27,143
up €27,143 (+11.7%), from €232,672 to €259,816
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 | €220,121 | €216,419 | -€3,702 | -1.7% |
| Fixed assets | 21/28 | €168,297 | €154,161 | -€14,136 | -8.4% |
| Tangible fixed assets | 22/27 | €168,297 | €154,161 | -€14,136 | -8.4% |
| Plant, machinery and equipment | 23 | €152,098 | €148,836 | -€3,262 | -2.1% |
| Furniture and vehicles | 24 | €16,198 | €5,324 | -€10,874 | -67.1% |
| Current assets | 29/58 | €51,824 | €62,258 | +€10,433 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,154 | €4,669 | +€1,515 | +48.0% |
| Trade receivables | 40 | €3,148 | €3,242 | +€93 | +3.0% |
| Other amounts receivable | 41 | €6 | €1,428 | +€1,421 | +23,457% |
| Cash at bank and in hand | 54/58 | €46,892 | €55,734 | +€8,842 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,778 | €1,855 | +€77 | +4.3% |
| Total equity and liabilities | 10/49 | €220,121 | €216,419 | -€3,702 | -1.7% |
| Equity | 10/15 | -€334,508 | -€287,376 | +€47,132 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€353,108 | -€305,976 | +€47,132 | +13.3% |
| Amounts payable | 17/49 | €554,629 | €503,794 | -€50,834 | -9.2% |
| Amounts payable after more than one year | 17 | €500,000 | €450,000 | -€50,000 | -10.0% |
| Financial debts | 170/4 | €500,000 | €450,000 | -€50,000 | -10.0% |
| Amounts payable within one year | 42/48 | €54,629 | €53,794 | -€834 | -1.5% |
| Trade debts | 44 | €31,774 | €21,746 | -€10,029 | -31.6% |
| Suppliers | 440/4 | €31,774 | €21,746 | -€10,029 | -31.6% |
| Taxes, remuneration and social security | 45 | €6,077 | €18,191 | +€12,114 | +199% |
| Taxes | 450/3 | €2,033 | €525 | -€1,509 | -74.2% |
| Remuneration and social security | 454/9 | €4,044 | €17,666 | +€13,622 | +337% |
| Other amounts payable | 47/48 | €16,777 | €13,858 | -€2,919 | -17.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €112,064 | €165,718 | +€53,654 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,085 | €39,251 | -€1,834 | -4.5% |
| Other operating charges | 640/8 | €2,241 | €3,161 | +€920 | +41.0% |
| Gross operating margin | 9900 | €232,672 | €259,816 | +€27,143 | +11.7% |
| Operating profit (loss) | 9901 | €77,281 | €51,685 | -€25,597 | -33.1% |
| Financial income | 75/76B | €162 | €148 | -€14 | -8.8% |
| Recurring financial income | 75 | €162 | €148 | -€14 | -8.8% |
| Financial charges | 65/66B | €6,688 | €4,541 | -€2,147 | -32.1% |
| Recurring financial charges | 65 | €6,688 | €4,541 | -€2,147 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €70,755 | €47,291 | -€23,464 | -33.2% |
| Income taxes | 67/77 | €365 | €159 | -€206 | -56.4% |
| Profit (loss) for the period | 9904 | €70,390 | €47,132 | -€23,258 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,390 | €47,132 | -€23,258 | -33.0% |
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 29 October 2026 via checked.be.