BEBRONNA: 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.
BEBRONNA
Largest movements
- Tangible fixed assets -€26,668
down €26,668 (-21.6%), from €123,581 to €96,913
of which Plant, machinery and equipment: -€16,667
- Receivables within one year -€18,673
down €18,673 (-11.0%), from €169,033 to €150,360
of which Other amounts receivable: -€28,569
- Cash +€17,326
up €17,326 (+81.4%), from €21,288 to €38,614
mainly Depreciation (+€29,921) and Receivables within one year (+€18,673)
- Deferred charges and accrued income +€4,433
up €4,433 (+21.3%), from €20,789 to €25,222
- Trade debts -€8,798
down €8,798 (-10.3%), from €85,811 to €77,014
- Advances received -€8,794
down €8,794 (-24.2%), from €36,344 to €27,550
- Other debts -€8,281
down €8,281 (-100.0%), from €8,281 to €0
- Profit (loss) carried forward +€6,126
up €6,126 (+6.8%), from €89,569 to €95,695
- Debts after one year -€5,570
down €5,570 (-46.8%), from €11,904 to €6,334
- Staff costs +€63,634
up €63,634 (+21.7%), from €292,741 to €356,375
- Gross operating margin +€34,620
up €34,620 (+9.2%), from €377,174 to €411,794
- Taxes -€5,967
down €5,967 (-58.3%), from €10,242 to €4,274
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 | €350,754 | €326,962 | -€23,792 | -6.8% |
| Fixed assets | 21/28 | €123,707 | €97,039 | -€26,668 | -21.6% |
| Tangible fixed assets | 22/27 | €123,581 | €96,913 | -€26,668 | -21.6% |
| Land and buildings | 22 | €11,392 | €8,735 | -€2,657 | -23.3% |
| Plant, machinery and equipment | 23 | €93,220 | €76,553 | -€16,667 | -17.9% |
| Furniture and vehicles | 24 | €18,969 | €11,625 | -€7,344 | -38.7% |
| Financial fixed assets | 28 | €126 | €126 | = | 0.0% |
| Current assets | 29/58 | €227,047 | €229,923 | +€2,876 | +1.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €15,938 | €15,728 | -€210 | -1.3% |
| Stocks | 30/36 | €15,938 | €15,728 | -€210 | -1.3% |
| Amounts receivable within one year | 40/41 | €169,033 | €150,360 | -€18,673 | -11.0% |
| Trade receivables | 40 | €132,481 | €142,376 | +€9,896 | +7.5% |
| Other amounts receivable | 41 | €36,553 | €7,984 | -€28,569 | -78.2% |
| Cash at bank and in hand | 54/58 | €21,288 | €38,614 | +€17,326 | +81.4% |
| Deferred charges and accrued income | 490/1 | €20,789 | €25,222 | +€4,433 | +21.3% |
| Total equity and liabilities | 10/49 | €350,754 | €326,962 | -€23,792 | -6.8% |
| Equity | 10/15 | €179,569 | €185,695 | +€6,126 | +3.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,569 | €95,695 | +€6,126 | +6.8% |
| Amounts payable | 17/49 | €171,185 | €141,267 | -€29,918 | -17.5% |
| Amounts payable after more than one year | 17 | €11,904 | €6,334 | -€5,570 | -46.8% |
| Financial debts | 170/4 | €11,904 | €6,334 | -€5,570 | -46.8% |
| Amounts payable within one year | 42/48 | €159,281 | €134,933 | -€24,348 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €9,630 | €9,871 | +€240 | +2.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €85,811 | €77,014 | -€8,798 | -10.3% |
| Suppliers | 440/4 | €85,811 | €77,014 | -€8,798 | -10.3% |
| Advances received on contracts in progress | 46 | €36,344 | €27,550 | -€8,794 | -24.2% |
| Taxes, remuneration and social security | 45 | €19,215 | €20,498 | +€1,283 | +6.7% |
| Taxes | 450/3 | €9,312 | €7,324 | -€1,988 | -21.3% |
| Remuneration and social security | 454/9 | €9,903 | €13,174 | +€3,271 | +33.0% |
| Other amounts payable | 47/48 | €8,281 | €0 | -€8,281 | -100.0% |
| Remuneration, social security and pensions | 62 | €292,741 | €356,375 | +€63,634 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,713 | €29,921 | -€792 | -2.6% |
| Other operating charges | 640/8 | €3,734 | €2,689 | -€1,045 | -28.0% |
| Non-recurring operating charges | 66A | €1,106 | €1,106 | = | 0.0% |
| Gross operating margin | 9900 | €377,174 | €411,794 | +€34,620 | +9.2% |
| Operating profit (loss) | 9901 | €48,880 | €21,703 | -€27,177 | -55.6% |
| Financial income | 75/76B | €409 | €500 | +€91 | +22.4% |
| Recurring financial income | 75 | €409 | €500 | +€91 | +22.4% |
| Financial charges | 65/66B | €13,429 | €11,803 | -€1,626 | -12.1% |
| Recurring financial charges | 65 | €13,429 | €11,803 | -€1,626 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €35,860 | €10,400 | -€25,459 | -71.0% |
| Income taxes | 67/77 | €10,242 | €4,274 | -€5,967 | -58.3% |
| Profit (loss) for the period | 9904 | €25,618 | €6,126 | -€19,492 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,618 | €6,126 | -€19,492 | -76.1% |
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 4 October 2026 via checked.be.