De Brooikesbar: 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 Brooikesbar
Largest movements
- Cash -€7,845
down €7,845 (-19.9%), from €39,485 to €31,640
mainly Net result for the year (-€20,217) and Debts after one year (-€11,360)
- Intangible fixed assets -€7,000
down €7,000 (-10.4%), from €67,083 to €60,083
- Tangible fixed assets -€6,564
down €6,564 (-21.8%), from €30,143 to €23,578
- Receivables within one year -€4,404
down €4,404 (-55.7%), from €7,906 to €3,502
of which Other amounts receivable: -€4,963
- Profit (loss) carried forward -€20,217
down €20,217 (-153%), from -€13,246 to -€33,464
- Debts after one year -€11,360
down €11,360 (-10.2%), from €111,791 to €100,431
- Current portion of long-term debt +€4,876
up €4,876 (+59.4%), from €8,209 to €13,085
- Tax, wage and social debts +€1,938
up €1,938 (+72.7%), from €2,666 to €4,604
of which Remuneration and social security: +€1,929
- Trade debts -€1,879
down €1,879 (-20.2%), from €9,318 to €7,439
- Gross operating margin +€13,626
up €13,626, from -€4,060 to €9,566
- Staff costs +€8,917
new in 2025: €8,917
- Depreciation +€7,969
up €7,969 (+142%), from €5,596 to €13,564
- Financial charges +€3,733
up €3,733 (+107%), from €3,485 to €7,218
- Financial income +€102
new in 2025: €102
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 | €154,082 | €128,633 | -€25,449 | -16.5% |
| Fixed assets | 21/28 | €102,326 | €88,762 | -€13,564 | -13.3% |
| Intangible fixed assets | 21 | €67,083 | €60,083 | -€7,000 | -10.4% |
| Tangible fixed assets | 22/27 | €30,143 | €23,578 | -€6,564 | -21.8% |
| Plant, machinery and equipment | 23 | €30,143 | €23,578 | -€6,564 | -21.8% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €51,756 | €39,871 | -€11,885 | -23.0% |
| Stocks and contracts in progress | 3 | €3,374 | €3,706 | +€333 | +9.9% |
| Stocks | 30/36 | €3,374 | €3,706 | +€333 | +9.9% |
| Amounts receivable within one year | 40/41 | €7,906 | €3,502 | -€4,404 | -55.7% |
| Trade receivables | 40 | €1,059 | €1,619 | +€559 | +52.8% |
| Other amounts receivable | 41 | €6,846 | €1,883 | -€4,963 | -72.5% |
| Cash at bank and in hand | 54/58 | €39,485 | €31,640 | -€7,845 | -19.9% |
| Deferred charges and accrued income | 490/1 | €992 | €1,023 | +€31 | +3.2% |
| Total equity and liabilities | 10/49 | €154,082 | €128,633 | -€25,449 | -16.5% |
| Equity | 10/15 | -€8,246 | -€28,464 | -€20,217 | -245% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,246 | -€33,464 | -€20,217 | -153% |
| Amounts payable | 17/49 | €162,329 | €157,097 | -€5,232 | -3.2% |
| Amounts payable after more than one year | 17 | €111,791 | €100,431 | -€11,360 | -10.2% |
| Financial debts | 170/4 | €111,791 | €100,431 | -€11,360 | -10.2% |
| Amounts payable within one year | 42/48 | €50,538 | €56,666 | +€6,128 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €8,209 | €13,085 | +€4,876 | +59.4% |
| Trade debts | 44 | €9,318 | €7,439 | -€1,879 | -20.2% |
| Suppliers | 440/4 | €9,318 | €7,439 | -€1,879 | -20.2% |
| Taxes, remuneration and social security | 45 | €2,666 | €4,604 | +€1,938 | +72.7% |
| Taxes | 450/3 | €772 | €781 | +€10 | +1.2% |
| Remuneration and social security | 454/9 | €1,894 | €3,823 | +€1,929 | +102% |
| Other amounts payable | 47/48 | €30,345 | €31,538 | +€1,193 | +3.9% |
| Remuneration, social security and pensions | 62 | - | €8,917 | +€8,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €13,564 | +€7,969 | +142% |
| Other operating charges | 640/8 | €106 | €186 | +€80 | +76.0% |
| Gross operating margin | 9900 | -€4,060 | €9,566 | +€13,626 | |
| Operating profit (loss) | 9901 | -€9,761 | -€13,101 | -€3,340 | -34.2% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €3,485 | €7,218 | +€3,733 | +107% |
| Recurring financial charges | 65 | €3,485 | €7,218 | +€3,733 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€13,246 | -€20,217 | -€6,971 | -52.6% |
| Profit (loss) for the period | 9904 | -€13,246 | -€20,217 | -€6,971 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,246 | -€20,217 | -€6,971 | -52.6% |
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 30 October 2026 via checked.be.