DE BROODKRANT: 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 BROODKRANT
Largest movements
- Tangible fixed assets -€13,802
down €13,802 (-15.4%), from €89,647 to €75,844
of which Other tangible fixed assets: -€10,400
- Cash +€10,307
up €10,307 (+124.4%), from €8,283 to €18,590
mainly Net result for the year (+€25,921) and Depreciation (+€13,802)
- Stocks and contracts +€4,653
up €4,653 (+21.0%), from €22,114 to €26,767
- Profit (loss) carried forward +€25,921
up €25,921 (+87.1%), from -€29,755 to -€3,834
- Debts after one year -€23,151
down €23,151 (-24.2%), from €95,699 to €72,548
- Trade debts -€9,215
down €9,215 (-58.7%), from €15,704 to €6,489
- Other debts +€6,493
up €6,493 (+75.7%), from €8,580 to €15,072
- Gross operating margin +€11,841
up €11,841 (+27.2%), from €43,484 to €55,325
- Taxes +€5,580
up €5,580, from €0 to €5,580
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 | €131,561 | €133,353 | +€1,792 | +1.4% |
| Fixed assets | 21/28 | €99,647 | €85,844 | -€13,802 | -13.9% |
| Tangible fixed assets | 22/27 | €89,647 | €75,844 | -€13,802 | -15.4% |
| Land and buildings | 22 | €28,333 | €25,386 | -€2,947 | -10.4% |
| Plant, machinery and equipment | 23 | €3,247 | €2,792 | -€456 | -14.0% |
| Other tangible fixed assets | 26 | €58,067 | €47,667 | -€10,400 | -17.9% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €31,915 | €47,509 | +€15,594 | +48.9% |
| Stocks and contracts in progress | 3 | €22,114 | €26,767 | +€4,653 | +21.0% |
| Stocks | 30/36 | €22,114 | €26,767 | +€4,653 | +21.0% |
| Amounts receivable within one year | 40/41 | €1,419 | €1,272 | -€147 | -10.4% |
| Trade receivables | 40 | €1,157 | €997 | -€160 | -13.8% |
| Other amounts receivable | 41 | €262 | €275 | +€13 | +4.8% |
| Cash at bank and in hand | 54/58 | €8,283 | €18,590 | +€10,307 | +124.4% |
| Deferred charges and accrued income | 490/1 | €99 | €879 | +€781 | +791.4% |
| Total equity and liabilities | 10/49 | €131,561 | €133,353 | +€1,792 | +1.4% |
| Equity | 10/15 | -€10,745 | €15,177 | +€25,921 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410 | €410 | = | 0.0% |
| Tax-exempt reserves | 132 | €410 | €410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,755 | -€3,834 | +€25,921 | +87.1% |
| Amounts payable | 17/49 | €142,306 | €118,177 | -€24,130 | -17.0% |
| Amounts payable after more than one year | 17 | €95,699 | €72,548 | -€23,151 | -24.2% |
| Financial debts | 170/4 | €95,699 | €72,548 | -€23,151 | -24.2% |
| Amounts payable within one year | 42/48 | €46,607 | €45,628 | -€979 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €20,229 | €21,072 | +€844 | +4.2% |
| Trade debts | 44 | €15,704 | €6,489 | -€9,215 | -58.7% |
| Suppliers | 440/4 | €15,704 | €6,489 | -€9,215 | -58.7% |
| Taxes, remuneration and social security | 45 | €2,094 | €2,994 | +€900 | +43.0% |
| Taxes | 450/3 | €2,094 | €2,994 | +€900 | +43.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,580 | €15,072 | +€6,493 | +75.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,803 | €13,802 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,184 | €3,576 | +€392 | +12.3% |
| Gross operating margin | 9900 | €43,484 | €55,325 | +€11,841 | +27.2% |
| Operating profit (loss) | 9901 | €26,497 | €37,946 | +€11,449 | +43.2% |
| Financial income | 75/76B | €319 | €1 | -€318 | -99.7% |
| Recurring financial income | 75 | €319 | €1 | -€318 | -99.7% |
| Financial charges | 65/66B | €6,292 | €6,446 | +€154 | +2.4% |
| Recurring financial charges | 65 | €6,292 | €6,446 | +€154 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €20,524 | €31,501 | +€10,977 | +53.5% |
| Income taxes | 67/77 | €0 | €5,580 | +€5,580 | |
| Profit (loss) for the period | 9904 | €20,524 | €25,921 | +€5,397 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,524 | €25,921 | +€5,397 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.