BRO PLAFOND: 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.
BRO PLAFOND
Largest movements
- Receivables within one year +€311,506
up €311,506 (+645%), from €48,274 to €359,780
of which Trade receivables: +€316,100
- Tangible fixed assets +€51,552
up €51,552 (+141%), from €36,540 to €88,092
of which Furniture and vehicles: +€60,763
- Cash +€49,077
up €49,077 (+140%), from €34,964 to €84,042
mainly Net result for the year (+€271,848) and Tax, wage and social debts (+€83,997)
- Profit (loss) carried forward +€271,848
up €271,848 (+482%), from €56,402 to €328,250
- Tax, wage and social debts +€83,997
up €83,997 (+583%), from €14,399 to €98,396
of which Taxes: +€69,845
- Other debts +€31,737
new in 2025: €31,737
- Debts after one year +€19,475
up €19,475 (+67.7%), from €28,773 to €48,248
- Current portion of long-term debt +€6,464
up €6,464 (+73.3%), from €8,820 to €15,284
- Gross operating margin +€324,258
up €324,258 (+373%), from €87,035 to €411,294
- Taxes +€69,754
up €69,754 (+484%), from €14,399 to €84,153
- Staff costs +€30,560
new in 2025: €30,560
- Depreciation +€8,916
up €8,916 (+82.2%), from €10,845 to €19,761
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 | €120,670 | €531,914 | +€411,245 | +341% |
| Fixed assets | 21/28 | €36,540 | €88,092 | +€51,552 | +141% |
| Tangible fixed assets | 22/27 | €36,540 | €88,092 | +€51,552 | +141% |
| Furniture and vehicles | 24 | - | €60,763 | +€60,763 | |
| Leasing and similar rights | 25 | €36,540 | €27,330 | -€9,211 | -25.2% |
| Current assets | 29/58 | €84,129 | €443,822 | +€359,693 | +428% |
| Amounts receivable within one year | 40/41 | €48,274 | €359,780 | +€311,506 | +645% |
| Trade receivables | 40 | €40,449 | €356,550 | +€316,100 | +781% |
| Other amounts receivable | 41 | €7,825 | €3,230 | -€4,594 | -58.7% |
| Cash at bank and in hand | 54/58 | €34,964 | €84,042 | +€49,077 | +140% |
| Deferred charges and accrued income | 490/1 | €891 | - | -€891 | |
| Total equity and liabilities | 10/49 | €120,670 | €531,914 | +€411,245 | +341% |
| Equity | 10/15 | €66,402 | €338,250 | +€271,848 | +409% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,402 | €328,250 | +€271,848 | +482% |
| Amounts payable | 17/49 | €54,268 | €193,665 | +€139,397 | +257% |
| Amounts payable after more than one year | 17 | €28,773 | €48,248 | +€19,475 | +67.7% |
| Financial debts | 170/4 | €28,773 | €48,248 | +€19,475 | +67.7% |
| Amounts payable within one year | 42/48 | €25,495 | €145,417 | +€119,922 | +470% |
| Current portion of amounts payable after more than one year | 42 | €8,820 | €15,284 | +€6,464 | +73.3% |
| Trade debts | 44 | €2,276 | - | -€2,276 | |
| Suppliers | 440/4 | €2,276 | - | -€2,276 | |
| Taxes, remuneration and social security | 45 | €14,399 | €98,396 | +€83,997 | +583% |
| Taxes | 450/3 | €14,399 | €84,244 | +€69,845 | +485% |
| Remuneration and social security | 454/9 | - | €14,152 | +€14,152 | |
| Other amounts payable | 47/48 | - | €31,737 | +€31,737 | |
| Remuneration, social security and pensions | 62 | - | €30,560 | +€30,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,845 | €19,761 | +€8,916 | +82.2% |
| Other operating charges | 640/8 | €3,389 | €2,534 | -€855 | -25.2% |
| Gross operating margin | 9900 | €87,035 | €411,294 | +€324,258 | +373% |
| Operating profit (loss) | 9901 | €72,801 | €358,439 | +€285,637 | +392% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,001 | €2,440 | +€439 | +22.0% |
| Recurring financial charges | 65 | €2,001 | €2,440 | +€439 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €70,801 | €356,001 | +€285,200 | +403% |
| Income taxes | 67/77 | €14,399 | €84,153 | +€69,754 | +484% |
| Profit (loss) for the period | 9904 | €56,402 | €271,848 | +€215,446 | +382% |
| Profit (loss) for the period to be appropriated | 9905 | €56,402 | €271,848 | +€215,446 | +382% |
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 23 October 2026 via checked.be.