SC BROHET: 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.
SC BROHET
Largest movements
- Cash +€48,855
up €48,855 (+323.9%), from €15,083 to €63,938
mainly Net result for the year (+€33,614) and Other debts (+€32,500)
- Tangible fixed assets -€13,066
down €13,066 (-32.6%), from €40,126 to €27,059
of which Furniture and vehicles: -€12,461
- Receivables within one year +€2,167
up €2,167 (+10.9%), from €19,931 to €22,098
of which Trade receivables: +€10,021
- Other debts +€32,500
new in 2025: €32,500
- Advances received +€9,434
new in 2025: €9,434
- Debts after one year -€5,399
down €5,399 (-24.1%), from €22,380 to €16,980
- Gross operating margin -€9,752
down €9,752 (-15.4%), from €63,367 to €53,614
- Depreciation +€3,517
up €3,517 (+86.9%), from €4,047 to €7,564
- Taxes -€3,350
down €3,350 (-27.5%), from €12,200 to €8,850
- Financial charges +€829
up €829 (+257.5%), from €322 to €1,152
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 | €77,614 | €115,366 | +€37,752 | +48.6% |
| Fixed assets | 21/28 | €41,045 | €27,804 | -€13,241 | -32.3% |
| Intangible fixed assets | 21 | €919 | €745 | -€174 | -19.0% |
| Tangible fixed assets | 22/27 | €40,126 | €27,059 | -€13,066 | -32.6% |
| Plant, machinery and equipment | 23 | €2,101 | €1,496 | -€605 | -28.8% |
| Furniture and vehicles | 24 | €38,025 | €25,564 | -€12,461 | -32.8% |
| Current assets | 29/58 | €36,569 | €87,562 | +€50,992 | +139.4% |
| Amounts receivable within one year | 40/41 | €19,931 | €22,098 | +€2,167 | +10.9% |
| Trade receivables | 40 | €8,526 | €18,546 | +€10,021 | +117.5% |
| Other amounts receivable | 41 | €11,406 | €3,552 | -€7,854 | -68.9% |
| Cash at bank and in hand | 54/58 | €15,083 | €63,938 | +€48,855 | +323.9% |
| Deferred charges and accrued income | 490/1 | €1,555 | €1,526 | -€30 | -1.9% |
| Total equity and liabilities | 10/49 | €77,614 | €115,366 | +€37,752 | +48.6% |
| Equity | 10/15 | €49,561 | €50,674 | +€1,114 | +2.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,561 | €47,674 | +€1,114 | +2.4% |
| Amounts payable | 17/49 | €28,053 | €64,692 | +€36,638 | +130.6% |
| Amounts payable after more than one year | 17 | €22,380 | €16,980 | -€5,399 | -24.1% |
| Financial debts | 170/4 | €22,380 | €16,980 | -€5,399 | -24.1% |
| Amounts payable within one year | 42/48 | €5,674 | €47,711 | +€42,037 | +740.9% |
| Current portion of amounts payable after more than one year | 42 | €5,196 | €5,399 | +€203 | +3.9% |
| Trade debts | 44 | €477 | €378 | -€99 | -20.8% |
| Suppliers | 440/4 | €477 | €378 | -€99 | -20.8% |
| Advances received on contracts in progress | 46 | - | €9,434 | +€9,434 | |
| Other amounts payable | 47/48 | - | €32,500 | +€32,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €7,564 | +€3,517 | +86.9% |
| Other operating charges | 640/8 | €242 | €288 | +€46 | +19.1% |
| Non-recurring operating charges | 66A | - | €2,158 | +€2,158 | |
| Gross operating margin | 9900 | €63,367 | €53,614 | -€9,752 | -15.4% |
| Operating profit (loss) | 9901 | €59,078 | €43,604 | -€15,473 | -26.2% |
| Financial income | 75/76B | €5 | €10 | +€5 | +96.4% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +96.4% |
| Financial charges | 65/66B | €322 | €1,152 | +€829 | +257.5% |
| Recurring financial charges | 65 | €322 | €1,152 | +€829 | +257.5% |
| Profit (loss) for the period before taxes | 9903 | €58,761 | €42,463 | -€16,298 | -27.7% |
| Income taxes | 67/77 | €12,200 | €8,850 | -€3,350 | -27.5% |
| Profit (loss) for the period | 9904 | €46,561 | €33,614 | -€12,947 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,561 | €33,614 | -€12,947 | -27.8% |
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 7 October 2026 via checked.be.