m² brokers: 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.
m² brokers
Largest movements
- Cash +€11,210
up €11,210 (+33.5%), from €33,423 to €44,633
mainly Receivables within one year (+€6,700) and Other debts (+€3,765)
- Receivables within one year -€6,700
down €6,700 (-26.9%), from €24,935 to €18,235
of which Other amounts receivable: -€6,700
- Other debts +€3,765
up €3,765 (+3.7%), from €102,951 to €106,716
- Profit (loss) carried forward +€3,727
up €3,727 (+32.6%), from -€11,426 to -€7,698
- Reserves -€2,479
down €2,479 (-20.7%), from €11,979 to €9,500
of which Distributable reserves: -€2,479
- Gross operating margin +€3,830
up €3,830 (+108%), from €3,558 to €7,388
- Taxes +€1,366
up €1,366 (+152%), from €900 to €2,266
- Financial charges -€156
down €156 (-3.5%), from €4,423 to €4,267
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 | €140,971 | €145,407 | +€4,436 | +3.1% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €140,771 | €145,207 | +€4,436 | +3.2% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,935 | €18,235 | -€6,700 | -26.9% |
| Trade receivables | 40 | €16,335 | €16,335 | = | 0.0% |
| Other amounts receivable | 41 | €8,600 | €1,900 | -€6,700 | -77.9% |
| Cash at bank and in hand | 54/58 | €33,423 | €44,633 | +€11,210 | +33.5% |
| Deferred charges and accrued income | 490/1 | €2,413 | €2,340 | -€74 | -3.1% |
| Total equity and liabilities | 10/49 | €140,971 | €145,407 | +€4,436 | +3.1% |
| Equity | 10/15 | €25,343 | €26,591 | +€1,248 | +4.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €11,979 | €9,500 | -€2,479 | -20.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,979 | €9,500 | -€2,479 | -20.7% |
| Profit (loss) carried forward | 14 | -€11,426 | -€7,698 | +€3,727 | +32.6% |
| Amounts payable | 17/49 | €115,629 | €118,816 | +€3,188 | +2.8% |
| Amounts payable within one year | 42/48 | €112,581 | €115,881 | +€3,300 | +2.9% |
| Trade debts | 44 | €3,525 | €2,737 | -€788 | -22.4% |
| Suppliers | 440/4 | €3,525 | €2,737 | -€788 | -22.4% |
| Taxes, remuneration and social security | 45 | €6,106 | €6,429 | +€323 | +5.3% |
| Taxes | 450/3 | €3,612 | €3,921 | +€309 | +8.5% |
| Remuneration and social security | 454/9 | €2,494 | €2,508 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €102,951 | €106,716 | +€3,765 | +3.7% |
| Accrued charges and deferred income | 492/3 | €3,048 | €2,935 | -€112 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,550 | €1,607 | +€57 | +3.7% |
| Gross operating margin | 9900 | €3,558 | €7,388 | +€3,830 | +108% |
| Operating profit (loss) | 9901 | €2,008 | €5,781 | +€3,773 | +188% |
| Financial income | 75/76B | €2,000 | €2,000 | +€0 | 0.0% |
| Recurring financial income | 75 | €2,000 | €2,000 | +€0 | 0.0% |
| Financial charges | 65/66B | €4,423 | €4,267 | -€156 | -3.5% |
| Recurring financial charges | 65 | €4,423 | €4,267 | -€156 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€415 | €3,514 | +€3,929 | |
| Income taxes | 67/77 | €900 | €2,266 | +€1,366 | +152% |
| Profit (loss) for the period | 9904 | -€1,315 | €1,248 | +€2,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,315 | €1,248 | +€2,563 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.