EDDY BROUWIR: 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.
EDDY BROUWIR
Largest movements
- Tangible fixed assets -€46,635
down €46,635 (-19.2%), from €242,422 to €195,788
of which Furniture and vehicles: -€64,260
- Receivables within one year -€44,931
down €44,931 (-36.0%), from €124,727 to €79,796
of which Other amounts receivable: -€35,266
- Cash +€32,771
up €32,771 (+57.4%), from €57,139 to €89,909
mainly Depreciation (+€70,485) and Receivables within one year (+€44,931)
- Debts after one year -€27,751
down €27,751 (-29.0%), from €95,837 to €68,086
- Trade debts -€25,455
down €25,455 (-74.1%), from €34,368 to €8,914
- Tax, wage and social debts +€12,235
up €12,235 (+955%), from €1,281 to €13,516
- Profit (loss) carried forward -€10,408
down €10,408 (-5.5%), from €189,937 to €179,528
- Current portion of long-term debt -€9,206
down €9,206 (-26.1%), from €35,213 to €26,007
- Depreciation +€22,106
up €22,106 (+45.7%), from €48,380 to €70,485
- Taxes -€3,450
down €3,450 (-93.9%), from €3,674 to €224
- Gross operating margin +€2,191
up €2,191 (+2.7%), from €81,771 to €83,962
- Financial charges +€1,978
up €1,978 (+67.7%), from €2,920 to €4,898
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 | €424,437 | €365,642 | -€58,795 | -13.9% |
| Fixed assets | 21/28 | €242,571 | €195,936 | -€46,635 | -19.2% |
| Tangible fixed assets | 22/27 | €242,422 | €195,788 | -€46,635 | -19.2% |
| Plant, machinery and equipment | 23 | €21,464 | €39,089 | +€17,625 | +82.1% |
| Furniture and vehicles | 24 | €220,959 | €156,698 | -€64,260 | -29.1% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €181,866 | €169,706 | -€12,160 | -6.7% |
| Amounts receivable within one year | 40/41 | €124,727 | €79,796 | -€44,931 | -36.0% |
| Trade receivables | 40 | €82,722 | €73,057 | -€9,665 | -11.7% |
| Other amounts receivable | 41 | €42,006 | €6,740 | -€35,266 | -84.0% |
| Cash at bank and in hand | 54/58 | €57,139 | €89,909 | +€32,771 | +57.4% |
| Total equity and liabilities | 10/49 | €424,437 | €365,642 | -€58,795 | -13.9% |
| Equity | 10/15 | €252,288 | €241,880 | -€10,408 | -4.1% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €41,900 | €41,900 | = | 0.0% |
| Distributable reserves | 133 | €41,900 | €41,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,937 | €179,528 | -€10,408 | -5.5% |
| Amounts payable | 17/49 | €172,149 | €123,762 | -€48,387 | -28.1% |
| Amounts payable after more than one year | 17 | €95,837 | €68,086 | -€27,751 | -29.0% |
| Financial debts | 170/4 | €95,837 | €68,086 | -€27,751 | -29.0% |
| Amounts payable within one year | 42/48 | €76,312 | €55,676 | -€20,636 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €35,213 | €26,007 | -€9,206 | -26.1% |
| Trade debts | 44 | €34,368 | €8,914 | -€25,455 | -74.1% |
| Suppliers | 440/4 | €34,368 | €8,914 | -€25,455 | -74.1% |
| Taxes, remuneration and social security | 45 | €1,281 | €13,516 | +€12,235 | +955% |
| Taxes | 450/3 | €1,281 | €13,516 | +€12,235 | +955% |
| Other amounts payable | 47/48 | €5,450 | €7,239 | +€1,789 | +32.8% |
| Non-recurring operating income | 76A | €20,000 | €7,320 | -€12,680 | -63.4% |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,380 | €70,485 | +€22,106 | +45.7% |
| Other operating charges | 640/8 | €12,413 | €11,762 | -€651 | -5.2% |
| Gross operating margin | 9900 | €81,771 | €83,962 | +€2,191 | +2.7% |
| Operating profit (loss) | 9901 | €20,591 | €1,714 | -€18,877 | -91.7% |
| Financial income | 75/76B | €223 | €0 | -€223 | -100.0% |
| Recurring financial income | 75 | €223 | €0 | -€223 | -100.0% |
| Financial charges | 65/66B | €2,920 | €4,898 | +€1,978 | +67.7% |
| Recurring financial charges | 65 | €2,920 | €4,898 | +€1,978 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €17,893 | -€3,184 | -€21,077 | |
| Income taxes | 67/77 | €3,674 | €224 | -€3,450 | -93.9% |
| Profit (loss) for the period | 9904 | €14,220 | -€3,408 | -€17,628 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,220 | -€3,408 | -€17,628 |
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 17 October 2026 via checked.be.