LA BROUCK: 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.
LA BROUCK
Largest movements
- Tangible fixed assets +€73,231
up €73,231 (+15.2%), from €482,264 to €555,495
of which Land and buildings: +€78,759
- Receivables within one year +€40,060
up €40,060 (+209.5%), from €19,118 to €59,178
of which Trade receivables: +€28,336
- Deferred charges and accrued income -€19,397
down €19,397 (-13.0%), from €149,597 to €130,200
- Cash -€8,198
down €8,198 (-42.9%), from €19,107 to €10,909
mainly Investment in fixed assets (net) (-€97,215) and Debts after one year (-€48,925)
- Profit (loss) carried forward +€73,328
up €73,328 (+217.8%), from €33,675 to €107,003
- Debts after one year -€48,925
down €48,925 (-10.0%), from €491,266 to €442,341
- Trade debts +€31,772
up €31,772 (+133.7%), from €23,758 to €55,529
- Accrued charges and deferred income +€22,330
up €22,330 (+78.4%), from €28,466 to €50,796
- Gross operating margin +€111,271
up €111,271 (+271.8%), from €40,936 to €152,207
- Taxes +€26,937
up €26,937 (+7424.0%), from €363 to €27,300
- Depreciation +€7,131
up €7,131 (+42.3%), from €16,853 to €23,984
- Financial charges +€3,074
up €3,074 (+17.5%), from €17,588 to €20,663
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.
Cash bridge derived
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 | €670,087 | €755,782 | +€85,695 | +12.8% |
| Fixed assets | 21/28 | €482,264 | €555,495 | +€73,231 | +15.2% |
| Tangible fixed assets | 22/27 | €482,264 | €555,495 | +€73,231 | +15.2% |
| Land and buildings | 22 | €464,717 | €543,476 | +€78,759 | +16.9% |
| Plant, machinery and equipment | 23 | €2,096 | €2,732 | +€636 | +30.3% |
| Furniture and vehicles | 24 | €15,451 | €9,287 | -€6,163 | -39.9% |
| Current assets | 29/58 | €187,823 | €200,287 | +€12,464 | +6.6% |
| Amounts receivable within one year | 40/41 | €19,118 | €59,178 | +€40,060 | +209.5% |
| Trade receivables | 40 | €7,959 | €36,295 | +€28,336 | +356.0% |
| Other amounts receivable | 41 | €11,159 | €22,884 | +€11,724 | +105.1% |
| Cash at bank and in hand | 54/58 | €19,107 | €10,909 | -€8,198 | -42.9% |
| Deferred charges and accrued income | 490/1 | €149,597 | €130,200 | -€19,397 | -13.0% |
| Total equity and liabilities | 10/49 | €670,087 | €755,782 | +€85,695 | +12.8% |
| Equity | 10/15 | €54,135 | €127,463 | +€73,328 | +135.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,675 | €107,003 | +€73,328 | +217.8% |
| Amounts payable | 17/49 | €615,951 | €628,319 | +€12,368 | +2.0% |
| Amounts payable after more than one year | 17 | €491,266 | €442,341 | -€48,925 | -10.0% |
| Financial debts | 170/4 | €491,266 | €442,341 | -€48,925 | -10.0% |
| Amounts payable within one year | 42/48 | €96,219 | €135,182 | +€38,963 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €48,925 | €48,925 | = | 0.0% |
| Trade debts | 44 | €23,758 | €55,529 | +€31,772 | +133.7% |
| Suppliers | 440/4 | €23,758 | €55,529 | +€31,772 | +133.7% |
| Taxes, remuneration and social security | 45 | €23,536 | €30,727 | +€7,191 | +30.6% |
| Taxes | 450/3 | €22,602 | €29,700 | +€7,099 | +31.4% |
| Remuneration and social security | 454/9 | €934 | €1,027 | +€93 | +9.9% |
| Accrued charges and deferred income | 492/3 | €28,466 | €50,796 | +€22,330 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,853 | €23,984 | +€7,131 | +42.3% |
| Other operating charges | 640/8 | €7,197 | €7,232 | +€35 | +0.5% |
| Gross operating margin | 9900 | €40,936 | €152,207 | +€111,271 | +271.8% |
| Operating profit (loss) | 9901 | €16,887 | €120,991 | +€104,105 | +616.5% |
| Financial income | 75/76B | - | €299 | +€299 | |
| Recurring financial income | 75 | - | €299 | +€299 | |
| Financial charges | 65/66B | €17,588 | €20,663 | +€3,074 | +17.5% |
| Recurring financial charges | 65 | €17,588 | €20,663 | +€3,074 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€702 | €100,628 | +€101,330 | |
| Income taxes | 67/77 | €363 | €27,300 | +€26,937 | +7424.0% |
| Profit (loss) for the period | 9904 | -€1,065 | €73,328 | +€74,392 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,065 | €73,328 | +€74,392 |
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 12 October 2026 via checked.be.