L.P. Broze: 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.
L.P. Broze
Largest movements
- Cash +€18,250
up €18,250 (+914%), from €1,997 to €20,247
mainly Net result for the year (+€14,075) and Other debts (+€9,802)
- Tangible fixed assets -€4,624
down €4,624 (-45.7%), from €10,119 to €5,494
of which Furniture and vehicles: -€3,459
- Receivables within one year -€1,432
down €1,432 (-9.2%), from €15,594 to €14,161
of which Trade receivables: -€1,432
- Other debts +€9,802
up €9,802 (+72.4%), from €13,531 to €23,333
- Tax, wage and social debts +€5,729
up €5,729 (+112%), from €5,117 to €10,846
- Trade debts -€3,779
down €3,779 (-94.3%), from €4,008 to €229
- Profit (loss) carried forward +€561
up €561 (+11.1%), from €5,063 to €5,624
- Gross operating margin +€11,739
up €11,739 (+98.5%), from €11,923 to €23,662
- Taxes +€2,733
up €2,733 (+126%), from €2,162 to €4,894
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 | €27,720 | €40,033 | +€12,313 | +44.4% |
| Fixed assets | 21/28 | €10,129 | €5,504 | -€4,624 | -45.7% |
| Tangible fixed assets | 22/27 | €10,119 | €5,494 | -€4,624 | -45.7% |
| Land and buildings | 22 | €3,498 | €2,332 | -€1,166 | -33.3% |
| Furniture and vehicles | 24 | €6,621 | €3,163 | -€3,459 | -52.2% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €17,591 | €34,528 | +€16,937 | +96.3% |
| Amounts receivable within one year | 40/41 | €15,594 | €14,161 | -€1,432 | -9.2% |
| Trade receivables | 40 | €14,878 | €13,446 | -€1,432 | -9.6% |
| Other amounts receivable | 41 | €715 | €715 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,997 | €20,247 | +€18,250 | +914% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €27,720 | €40,033 | +€12,313 | +44.4% |
| Equity | 10/15 | €5,064 | €5,625 | +€561 | +11.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,063 | €5,624 | +€561 | +11.1% |
| Amounts payable | 17/49 | €22,656 | €34,408 | +€11,752 | +51.9% |
| Amounts payable within one year | 42/48 | €22,656 | €34,408 | +€11,752 | +51.9% |
| Trade debts | 44 | €4,008 | €229 | -€3,779 | -94.3% |
| Suppliers | 440/4 | €4,008 | €229 | -€3,779 | -94.3% |
| Taxes, remuneration and social security | 45 | €5,117 | €10,846 | +€5,729 | +112% |
| Taxes | 450/3 | €5,117 | €10,846 | +€5,729 | +112% |
| Other amounts payable | 47/48 | €13,531 | €23,333 | +€9,802 | +72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,698 | €4,624 | -€74 | -1.6% |
| Gross operating margin | 9900 | €11,923 | €23,662 | +€11,739 | +98.5% |
| Operating profit (loss) | 9901 | €7,225 | €19,038 | +€11,813 | +164% |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €7,225 | €18,969 | +€11,744 | +163% |
| Income taxes | 67/77 | €2,162 | €4,894 | +€2,733 | +126% |
| Profit (loss) for the period | 9904 | €5,063 | €14,075 | +€9,012 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €5,063 | €14,075 | +€9,012 | +178% |
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.