deBroco: 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.
deBroco
Largest movements
- Receivables within one year -€119,726
down €119,726 (-98.4%), from €121,659 to €1,933
of which Trade receivables: -€107,326
- Cash -€4,633
down €4,633 (-83.5%), from €5,552 to €918
mainly Accrued charges and deferred income (-€98,292) and Tax, wage and social debts (-€18,885)
- Accrued charges and deferred income -€98,292
no longer reported in 2024 (was €98,292)
- Tax, wage and social debts -€18,885
no longer reported in 2024 (was €18,885)
of which Taxes: -€18,238
- Other debts -€11,380
no longer reported in 2024 (was €11,380)
- Profit (loss) carried forward +€4,461
up €4,461, from €0 to €4,461
- Gross operating margin -€21,970
down €21,970 (-66.8%), from €32,879 to €10,908
- Staff costs -€13,354
down €13,354 (-98.3%), from €13,581 to €227
- Depreciation +€404
up €404 (+8.5%), from €4,772 to €5,176
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,997 | €31,901 | -€124,096 | -79.6% |
| Fixed assets | 21/28 | €28,786 | €27,720 | -€1,066 | -3.7% |
| Tangible fixed assets | 22/27 | €16,986 | €15,920 | -€1,066 | -6.3% |
| Plant, machinery and equipment | 23 | €5,007 | €2,628 | -€2,380 | -47.5% |
| Furniture and vehicles | 24 | €6,058 | €3,992 | -€2,067 | -34.1% |
| Other tangible fixed assets | 26 | €5,920 | €9,301 | +€3,380 | +57.1% |
| Financial fixed assets | 28 | €11,800 | €11,800 | = | 0.0% |
| Current assets | 29/58 | €127,211 | €4,181 | -€123,030 | -96.7% |
| Amounts receivable within one year | 40/41 | €121,659 | €1,933 | -€119,726 | -98.4% |
| Trade receivables | 40 | €107,326 | - | -€107,326 | |
| Other amounts receivable | 41 | €14,333 | €1,933 | -€12,400 | -86.5% |
| Cash at bank and in hand | 54/58 | €5,552 | €918 | -€4,633 | -83.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,329 | +€1,329 | |
| Total equity and liabilities | 10/49 | €155,997 | €31,901 | -€124,096 | -79.6% |
| Equity | 10/15 | €27,440 | €31,901 | +€4,461 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,840 | €8,840 | +€0 | 0.0% |
| Distributable reserves | 133 | €8,840 | €8,840 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €4,461 | +€4,461 | |
| Amounts payable | 17/49 | €128,557 | - | -€128,557 | |
| Amounts payable within one year | 42/48 | €30,265 | - | -€30,265 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,885 | - | -€18,885 | |
| Taxes | 450/3 | €18,238 | - | -€18,238 | |
| Remuneration and social security | 454/9 | €647 | - | -€647 | |
| Other amounts payable | 47/48 | €11,380 | - | -€11,380 | |
| Accrued charges and deferred income | 492/3 | €98,292 | - | -€98,292 | |
| Remuneration, social security and pensions | 62 | €13,581 | €227 | -€13,354 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,772 | €5,176 | +€404 | +8.5% |
| Other operating charges | 640/8 | €0 | €269 | +€269 | |
| Gross operating margin | 9900 | €32,879 | €10,908 | -€21,970 | -66.8% |
| Operating profit (loss) | 9901 | €14,525 | €5,237 | -€9,288 | -63.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,142 | €1,033 | -€110 | -9.6% |
| Recurring financial charges | 65 | €1,142 | €1,033 | -€110 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €13,384 | €4,204 | -€9,179 | -68.6% |
| Income taxes | 67/77 | - | -€257 | -€257 | |
| Profit (loss) for the period | 9904 | €13,384 | €4,461 | -€8,923 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,384 | €4,461 | -€8,923 | -66.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.