ETABLISSEMENTS BROOS: 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.
ETABLISSEMENTS BROOS
Largest movements
- Tangible fixed assets -€134,721
down €134,721 (-4.5%), from €3.0m to €2.8m
- Receivables within one year -€55,000
down €55,000 (-3.7%), from €1.5m to €1.4m
- Debts after one year -€121,822
down €121,822 (-5.4%), from €2.2m to €2.1m
- Reserves -€74,965
down €74,965 (-5.3%), from €1.4m to €1.4m
of which Tax-exempt reserves: -€74,965
- Taxes +€45,136
up €45,136 (+179%), from €25,271 to €70,407
- Other operating charges -€10,460
down €10,460 (-34.4%), from €30,423 to €19,963
- Financial charges -€8,046
down €8,046 (-7.8%), from €103,599 to €95,553
- Gross operating margin +€4,330
up €4,330 (+1.6%), from €266,307 to €270,637
- Purchases and services -€3,973
down €3,973 (-95.1%), from €4,177 to €204
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 | €4,494,901 | €4,299,848 | -€195,054 | -4.3% |
| Fixed assets | 21/28 | €2,968,466 | €2,833,746 | -€134,721 | -4.5% |
| Tangible fixed assets | 22/27 | €2,968,466 | €2,833,746 | -€134,721 | -4.5% |
| Land and buildings | 22 | €2,968,466 | €2,833,746 | -€134,721 | -4.5% |
| Current assets | 29/58 | €1,526,435 | €1,466,102 | -€60,333 | -4.0% |
| Amounts receivable within one year | 40/41 | €1,486,729 | €1,431,729 | -€55,000 | -3.7% |
| Other amounts receivable | 41 | €1,486,729 | €1,431,729 | -€55,000 | -3.7% |
| Cash at bank and in hand | 54/58 | €10,313 | €23,020 | +€12,707 | +123% |
| Deferred charges and accrued income | 490/1 | €29,393 | €11,353 | -€18,040 | -61.4% |
| Total equity and liabilities | 10/49 | €4,494,901 | €4,299,848 | -€195,054 | -4.3% |
| Equity | 10/15 | €1,509,310 | €1,429,292 | -€80,019 | -5.3% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Capital | 10 | €77,000 | €77,000 | = | 0.0% |
| Issued capital | 100 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €1,425,661 | €1,350,696 | -€74,965 | -5.3% |
| Non-distributable reserves | 130/1 | €9,748 | €9,748 | = | 0.0% |
| Legal reserve | 130 | €9,748 | €9,748 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,415,913 | €1,340,948 | -€74,965 | -5.3% |
| Profit (loss) carried forward | 14 | €6,650 | €1,596 | -€5,054 | -76.0% |
| Provisions and deferred taxes | 16 | €471,971 | €446,983 | -€24,988 | -5.3% |
| Deferred taxes | 168 | €471,971 | €446,983 | -€24,988 | -5.3% |
| Amounts payable | 17/49 | €2,513,620 | €2,423,573 | -€90,047 | -3.6% |
| Amounts payable after more than one year | 17 | €2,249,831 | €2,128,009 | -€121,822 | -5.4% |
| Financial debts | 170/4 | €2,249,831 | €2,128,009 | -€121,822 | -5.4% |
| Amounts payable within one year | 42/48 | €239,571 | €295,564 | +€55,992 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €138,095 | €143,475 | +€5,381 | +3.9% |
| Taxes, remuneration and social security | 45 | €9,477 | €30,088 | +€20,611 | +217% |
| Taxes | 450/3 | €9,477 | €30,088 | +€20,611 | +217% |
| Other amounts payable | 47/48 | €92,000 | €122,000 | +€30,000 | +32.6% |
| Accrued charges and deferred income | 492/3 | €24,217 | - | -€24,217 | |
| Turnover | 70 | €270,484 | €270,841 | +€357 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,177 | €204 | -€3,973 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,721 | €134,721 | = | 0.0% |
| Other operating charges | 640/8 | €30,423 | €19,963 | -€10,460 | -34.4% |
| Gross operating margin | 9900 | €266,307 | €270,637 | +€4,330 | +1.6% |
| Operating profit (loss) | 9901 | €101,163 | €115,953 | +€14,790 | +14.6% |
| Financial charges | 65/66B | €103,599 | €95,553 | -€8,046 | -7.8% |
| Recurring financial charges | 65 | €103,599 | €95,553 | -€8,046 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,436 | €20,400 | +€22,836 | |
| Transfer from deferred taxes | 780 | €24,988 | €24,988 | = | 0.0% |
| Income taxes | 67/77 | €25,271 | €70,407 | +€45,136 | +179% |
| Profit (loss) for the period | 9904 | -€2,718 | -€25,019 | -€22,300 | -820% |
| Transfer from tax-exempt reserves | 789 | €74,965 | €74,965 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,247 | €49,946 | -€22,300 | -30.9% |
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 27 October 2026 via checked.be.