THE BROWN B&B: 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.
THE BROWN B&B
Largest movements
- Cash +€34,562
up €34,562 (+2,152%), from €1,606 to €36,169
mainly Debts after one year (+€65,616) and Depreciation (+€18,018)
- Tangible fixed assets +€32,930
up €32,930 (+170%), from €19,425 to €52,354
- Receivables within one year +€3,332
up €3,332 (+6.5%), from €51,101 to €54,433
of which Trade receivables: +€2,869
- Debts after one year +€65,616
new in 2025: €65,616
- Trade debts -€10,465
down €10,465 (-34.1%), from €30,698 to €20,232
- Current portion of long-term debt +€8,720
new in 2025: €8,720
- Profit (loss) carried forward +€3,254
up €3,254 (+8.7%), from €37,255 to €40,509
- Other debts +€2,108
up €2,108 (+190%), from €1,109 to €3,216
- Turnover +€45,334
up €45,334 (+15.4%), from €294,976 to €340,311
- Purchases and services +€28,843
up €28,843 (+16.8%), from €171,885 to €200,727
- Gross operating margin +€16,492
up €16,492 (+13.4%), from €123,091 to €139,583
- Staff costs +€9,442
up €9,442 (+10.4%), from €90,886 to €100,328
- Taxes -€9,035
no longer reported in 2025 (was €9,035)
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 | €72,132 | €142,956 | +€70,824 | +98.2% |
| Fixed assets | 21/28 | €19,425 | €52,354 | +€32,930 | +170% |
| Tangible fixed assets | 22/27 | €19,425 | €52,354 | +€32,930 | +170% |
| Furniture and vehicles | 24 | €19,425 | €52,354 | +€32,930 | +170% |
| Current assets | 29/58 | €52,707 | €90,602 | +€37,895 | +71.9% |
| Amounts receivable within one year | 40/41 | €51,101 | €54,433 | +€3,332 | +6.5% |
| Trade receivables | 40 | €44,505 | €47,374 | +€2,869 | +6.4% |
| Other amounts receivable | 41 | €6,595 | €7,059 | +€463 | +7.0% |
| Cash at bank and in hand | 54/58 | €1,606 | €36,169 | +€34,562 | +2,152% |
| Total equity and liabilities | 10/49 | €72,132 | €142,956 | +€70,824 | +98.2% |
| Equity | 10/15 | €40,124 | €43,378 | +€3,254 | +8.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,255 | €40,509 | +€3,254 | +8.7% |
| Amounts payable | 17/49 | €32,007 | €99,578 | +€67,570 | +211% |
| Amounts payable after more than one year | 17 | - | €65,616 | +€65,616 | |
| Financial debts | 170/4 | - | €65,616 | +€65,616 | |
| Amounts payable within one year | 42/48 | €32,007 | €33,962 | +€1,954 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,720 | +€8,720 | |
| Trade debts | 44 | €30,698 | €20,232 | -€10,465 | -34.1% |
| Suppliers | 440/4 | €30,698 | €20,232 | -€10,465 | -34.1% |
| Taxes, remuneration and social security | 45 | €201 | €1,793 | +€1,592 | +792% |
| Taxes | 450/3 | €201 | €1,793 | +€1,592 | +792% |
| Other amounts payable | 47/48 | €1,109 | €3,216 | +€2,108 | +190% |
| Turnover | 70 | €294,976 | €340,311 | +€45,334 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €171,885 | €200,727 | +€28,843 | +16.8% |
| Remuneration, social security and pensions | 62 | €90,886 | €100,328 | +€9,442 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,241 | €18,018 | +€6,777 | +60.3% |
| Other operating charges | 640/8 | €7,348 | €14,524 | +€7,176 | +97.7% |
| Gross operating margin | 9900 | €123,091 | €139,583 | +€16,492 | +13.4% |
| Operating profit (loss) | 9901 | €13,615 | €6,713 | -€6,902 | -50.7% |
| Financial charges | 65/66B | €75 | €3,459 | +€3,384 | +4,511% |
| Recurring financial charges | 65 | €75 | €3,459 | +€3,384 | +4,511% |
| Profit (loss) for the period before taxes | 9903 | €13,540 | €3,254 | -€10,286 | -76.0% |
| Income taxes | 67/77 | €9,035 | - | -€9,035 | |
| Profit (loss) for the period | 9904 | €4,505 | €3,254 | -€1,251 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,505 | €3,254 | -€1,251 | -27.8% |
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 30 October 2026 via checked.be.