LA BROUSSE: 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 BROUSSE
Largest movements
- Tangible fixed assets -€12,213
down €12,213 (-15.3%), from €79,709 to €67,496
of which Plant, machinery and equipment: -€10,771
- Stocks and contracts +€4,934
up €4,934 (+42.1%), from €11,729 to €16,663
- Trade debts +€8,103
up €8,103 (+26.7%), from €30,346 to €38,448
- Profit (loss) carried forward -€7,868
down €7,868 (-17.4%), from -€45,161 to -€53,029
- Other debts -€5,248
down €5,248 (-8.1%), from €65,070 to €59,822
- Debts after one year -€4,496
down €4,496 (-24.5%), from €18,366 to €13,870
- Short-term financial debts +€3,596
up €3,596 (+439.9%), from €817 to €4,414
- Gross operating margin -€9,967
down €9,967 (-5.8%), from €172,988 to €163,021
- Staff costs -€5,723
down €5,723 (-3.6%), from €157,493 to €151,770
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,598 | €84,319 | -€7,280 | -7.9% |
| Fixed assets | 21/28 | €79,869 | €67,656 | -€12,213 | -15.3% |
| Tangible fixed assets | 22/27 | €79,709 | €67,496 | -€12,213 | -15.3% |
| Plant, machinery and equipment | 23 | €75,940 | €65,168 | -€10,771 | -14.2% |
| Furniture and vehicles | 24 | €3,769 | €2,327 | -€1,442 | -38.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €11,729 | €16,663 | +€4,934 | +42.1% |
| Stocks and contracts in progress | 3 | €11,729 | €16,663 | +€4,934 | +42.1% |
| Stocks | 30/36 | €11,729 | €16,663 | +€4,934 | +42.1% |
| Total equity and liabilities | 10/49 | €91,598 | €84,319 | -€7,280 | -7.9% |
| Equity | 10/15 | -€38,961 | -€46,829 | -€7,868 | -20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,161 | -€53,029 | -€7,868 | -17.4% |
| Amounts payable | 17/49 | €130,559 | €131,147 | +€588 | +0.5% |
| Amounts payable after more than one year | 17 | €18,366 | €13,870 | -€4,496 | -24.5% |
| Financial debts | 170/4 | €18,366 | €13,870 | -€4,496 | -24.5% |
| Amounts payable within one year | 42/48 | €112,193 | €117,278 | +€5,085 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,370 | €4,496 | +€126 | +2.9% |
| Financial debts | 43 | €817 | €4,414 | +€3,596 | +439.9% |
| Credit institutions | 430/8 | €817 | €4,414 | +€3,596 | +439.9% |
| Trade debts | 44 | €30,346 | €38,448 | +€8,103 | +26.7% |
| Suppliers | 440/4 | €30,346 | €38,448 | +€8,103 | +26.7% |
| Taxes, remuneration and social security | 45 | €11,590 | €10,097 | -€1,492 | -12.9% |
| Taxes | 450/3 | €11,590 | €10,097 | -€1,492 | -12.9% |
| Other amounts payable | 47/48 | €65,070 | €59,822 | -€5,248 | -8.1% |
| Remuneration, social security and pensions | 62 | €157,493 | €151,770 | -€5,723 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,672 | €14,735 | -€937 | -6.0% |
| Other operating charges | 640/8 | €2,043 | €2,303 | +€260 | +12.7% |
| Gross operating margin | 9900 | €172,988 | €163,021 | -€9,967 | -5.8% |
| Operating profit (loss) | 9901 | -€2,220 | -€5,786 | -€3,567 | -160.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,283 | €2,081 | -€201 | -8.8% |
| Recurring financial charges | 65 | €2,283 | €2,081 | -€201 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,502 | -€7,868 | -€3,366 | -74.8% |
| Profit (loss) for the period | 9904 | -€4,502 | -€7,868 | -€3,366 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,502 | -€7,868 | -€3,366 | -74.8% |
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 2 October 2026 via checked.be.