LA BROCHE: what changed
Two fiscal 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.
LA BROCHE
Largest movements
- Cash +€48,686
up €48,686 (+30.1%), from €161,595 to €210,281
mainly Other debts (+€56,523) and Net result for the year (+€56,255)
- Other debts +€56,523
up €56,523 (+197.0%), from €28,695 to €85,218
- Tax, wage and social debts +€11,068
up €11,068 (+66.3%), from €16,703 to €27,771
of which Taxes: +€9,363
- Reserves -€10,000
down €10,000 (-9.1%), from €110,000 to €100,000
- Current portion of long-term debt -€5,511
no longer reported in 2025 (was €5,511)
- Profit (loss) carried forward -€5,173
down €5,173 (-52.5%), from €9,847 to €4,674
- Gross operating margin +€19,154
up €19,154 (+19.5%), from €98,314 to €117,468
- Taxes +€6,155
up €6,155 (+45.4%), from €13,551 to €19,706
- Depreciation -€4,017
down €4,017 (-45.6%), from €8,819 to €4,802
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.
Cash bridge derived
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 | €180,636 | €230,572 | +€49,935 | +27.6% |
| Fixed assets | 21/28 | €11,256 | €12,417 | +€1,161 | +10.3% |
| Tangible fixed assets | 22/27 | €11,206 | €12,367 | +€1,161 | +10.4% |
| Land and buildings | 22 | €1,630 | €462 | -€1,168 | -71.7% |
| Furniture and vehicles | 24 | €4,133 | €4,488 | +€355 | +8.6% |
| Other tangible fixed assets | 26 | €5,442 | €7,417 | +€1,975 | +36.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €169,381 | €218,155 | +€48,774 | +28.8% |
| Stocks and contracts in progress | 3 | €5,089 | €5,564 | +€476 | +9.4% |
| Stocks | 30/36 | €5,089 | €5,564 | +€476 | +9.4% |
| Amounts receivable within one year | 40/41 | €1,211 | €872 | -€339 | -28.0% |
| Trade receivables | 40 | €617 | €729 | +€111 | +18.0% |
| Other amounts receivable | 41 | €594 | €143 | -€451 | -75.8% |
| Cash at bank and in hand | 54/58 | €161,595 | €210,281 | +€48,686 | +30.1% |
| Deferred charges and accrued income | 490/1 | €1,486 | €1,437 | -€49 | -3.3% |
| Total equity and liabilities | 10/49 | €180,636 | €230,572 | +€49,935 | +27.6% |
| Equity | 10/15 | €126,047 | €110,874 | -€15,173 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Distributable reserves | 133 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Profit (loss) carried forward | 14 | €9,847 | €4,674 | -€5,173 | -52.5% |
| Amounts payable | 17/49 | €54,589 | €119,698 | +€65,109 | +119.3% |
| Amounts payable within one year | 42/48 | €54,589 | €119,698 | +€65,109 | +119.3% |
| Current portion of amounts payable after more than one year | 42 | €5,511 | - | -€5,511 | |
| Trade debts | 44 | €3,681 | €6,709 | +€3,028 | +82.3% |
| Suppliers | 440/4 | €3,681 | €6,709 | +€3,028 | +82.3% |
| Taxes, remuneration and social security | 45 | €16,703 | €27,771 | +€11,068 | +66.3% |
| Taxes | 450/3 | €11,584 | €20,947 | +€9,363 | +80.8% |
| Remuneration and social security | 454/9 | €5,119 | €6,824 | +€1,705 | +33.3% |
| Other amounts payable | 47/48 | €28,695 | €85,218 | +€56,523 | +197.0% |
| Remuneration, social security and pensions | 62 | €33,066 | €33,509 | +€443 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,819 | €4,802 | -€4,017 | -45.6% |
| Other operating charges | 640/8 | €2,805 | €2,003 | -€802 | -28.6% |
| Gross operating margin | 9900 | €98,314 | €117,468 | +€19,154 | +19.5% |
| Operating profit (loss) | 9901 | €53,624 | €77,154 | +€23,531 | +43.9% |
| Financial income | 75/76B | €931 | €1,112 | +€181 | +19.4% |
| Recurring financial income | 75 | €931 | €1,112 | +€181 | +19.4% |
| Financial charges | 65/66B | €2,366 | €2,304 | -€62 | -2.6% |
| Recurring financial charges | 65 | €2,366 | €2,304 | -€62 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €52,188 | €75,962 | +€23,773 | +45.6% |
| Income taxes | 67/77 | €13,551 | €19,706 | +€6,155 | +45.4% |
| Profit (loss) for the period | 9904 | €38,637 | €56,255 | +€17,618 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,637 | €56,255 | +€17,618 | +45.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.