Signé Brouns: 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.
Signé Brouns
Largest movements
- Cash -€32,178
down €32,178 (-39.0%), from €82,493 to €50,315
mainly Net result for the year (-€30,622) and Receivables within one year (-€19,800)
- Receivables within one year +€19,800
up €19,800 (+21.3%), from €92,809 to €112,610
of which Other amounts receivable: +€24,580
- Deferred charges and accrued income +€3,143
up €3,143 (+74.3%), from €4,232 to €7,375
- Profit (loss) carried forward -€30,622
down €30,622, from €30,418 to -€205
- Provisions +€24,720
up €24,720 (+47.7%), from €51,779 to €76,499
- Trade debts -€9,565
down €9,565 (-89.3%), from €10,714 to €1,149
- Tax, wage and social debts +€5,388
up €5,388 (+46.8%), from €11,504 to €16,892
of which Taxes: +€5,388
- Provisions +€52,968
up €52,968, from -€28,248 to €24,720
- Taxes -€2,120
down €2,120 (-91.7%), from €2,313 to €193
- Financial income +€1,840
up €1,840 (+96.1%), from €1,914 to €3,754
- Financial charges -€1,373
down €1,373 (-2.2%), from €63,124 to €61,751
- Gross operating margin -€1,113
down €1,113 (-2.0%), from €55,968 to €54,855
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 | €191,446 | €181,367 | -€10,079 | -5.3% |
| Fixed assets | 21/28 | €11,912 | €11,068 | -€845 | -7.1% |
| Tangible fixed assets | 22/27 | €11,912 | €11,068 | -€845 | -7.1% |
| Furniture and vehicles | 24 | €1,912 | €1,818 | -€95 | -4.9% |
| Other tangible fixed assets | 26 | €10,000 | €9,250 | -€750 | -7.5% |
| Current assets | 29/58 | €179,534 | €170,300 | -€9,234 | -5.1% |
| Amounts receivable within one year | 40/41 | €92,809 | €112,610 | +€19,800 | +21.3% |
| Trade receivables | 40 | €33,954 | €29,174 | -€4,780 | -14.1% |
| Other amounts receivable | 41 | €58,855 | €83,435 | +€24,580 | +41.8% |
| Cash at bank and in hand | 54/58 | €82,493 | €50,315 | -€32,178 | -39.0% |
| Deferred charges and accrued income | 490/1 | €4,232 | €7,375 | +€3,143 | +74.3% |
| Total equity and liabilities | 10/49 | €191,446 | €181,367 | -€10,079 | -5.3% |
| Equity | 10/15 | €116,564 | €85,942 | -€30,622 | -26.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,646 | €83,646 | = | 0.0% |
| Distributable reserves | 133 | €83,646 | €83,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,418 | -€205 | -€30,622 | |
| Provisions and deferred taxes | 16 | €51,779 | €76,499 | +€24,720 | +47.7% |
| Provisions for liabilities and charges | 160/5 | €51,779 | €76,499 | +€24,720 | +47.7% |
| Other liabilities and charges | 164/5 | €51,779 | €76,499 | +€24,720 | +47.7% |
| Amounts payable | 17/49 | €23,103 | €18,926 | -€4,177 | -18.1% |
| Amounts payable within one year | 42/48 | €22,778 | €18,601 | -€4,177 | -18.3% |
| Trade debts | 44 | €10,714 | €1,149 | -€9,565 | -89.3% |
| Suppliers | 440/4 | €10,714 | €1,149 | -€9,565 | -89.3% |
| Taxes, remuneration and social security | 45 | €11,504 | €16,892 | +€5,388 | +46.8% |
| Taxes | 450/3 | €11,504 | €16,892 | +€5,388 | +46.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €325 | €325 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,206 | €1,768 | +€562 | +46.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€28,248 | €24,720 | +€52,968 | |
| Other operating charges | 640/8 | €230 | €799 | +€569 | +247% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €55,968 | €54,855 | -€1,113 | -2.0% |
| Operating profit (loss) | 9901 | €82,780 | €27,567 | -€55,213 | -66.7% |
| Financial income | 75/76B | €1,914 | €3,754 | +€1,840 | +96.1% |
| Recurring financial income | 75 | €1,914 | €3,754 | +€1,840 | +96.1% |
| Financial charges | 65/66B | €63,124 | €61,751 | -€1,373 | -2.2% |
| Recurring financial charges | 65 | €63,124 | €61,751 | -€1,373 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €21,571 | -€30,429 | -€52,000 | |
| Income taxes | 67/77 | €2,313 | €193 | -€2,120 | -91.7% |
| Profit (loss) for the period | 9904 | €19,258 | -€30,622 | -€49,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,258 | -€30,622 | -€49,881 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.