BRO & SIS: 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 & SIS
Largest movements
- Receivables within one year +€48,833
up €48,833 (+215.2%), from €22,690 to €71,523
of which Other amounts receivable: +€35,634
- Cash -€48,720
down €48,720 (-62.7%), from €77,744 to €29,023
mainly Receivables within one year (-€48,833) and Investment in fixed assets (net) (-€43,971)
- Tangible fixed assets +€23,729
up €23,729 (+24.6%), from €96,636 to €120,365
- Stocks and contracts +€17,491
up €17,491 (+45.2%), from €38,684 to €56,176
- Deferred charges and accrued income +€8,997
up €8,997 (+57860.7%), from €16 to €9,013
- Trade debts +€49,753
up €49,753 (+124.7%), from €39,889 to €89,642
- Profit (loss) carried forward -€24,047
down €24,047 (-53.6%), from €44,832 to €20,785
- Tax, wage and social debts +€18,847
up €18,847 (+47.7%), from €39,535 to €58,382
of which Remuneration and social security: +€14,185
- Current portion of long-term debt +€4,681
up €4,681 (+32.9%), from €14,229 to €18,910
- Staff costs +€186,707
up €186,707 (+439.4%), from €42,495 to €229,203
- Purchases and services -€125,826
no longer reported in 2022 (was €125,826)
- Gross operating margin +€116,378
up €116,378 (+103.4%), from €112,563 to €228,941
- Taxes -€12,658
down €12,658 (-97.2%), from €13,023 to €365
- Depreciation +€9,350
up €9,350 (+116.3%), from €8,043 to €17,392
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,520 | €292,700 | +€53,180 | +22.2% |
| Fixed assets | 21/28 | €100,386 | €126,965 | +€26,579 | +26.5% |
| Tangible fixed assets | 22/27 | €96,636 | €120,365 | +€23,729 | +24.6% |
| Plant, machinery and equipment | 23 | - | €2,275 | +€2,275 | |
| Furniture and vehicles | 24 | €21,437 | €22,812 | +€1,376 | +6.4% |
| Leasing and similar rights | 25 | €70,375 | €81,230 | +€10,855 | +15.4% |
| Other tangible fixed assets | 26 | €4,824 | €14,047 | +€9,223 | +191.2% |
| Financial fixed assets | 28 | €3,750 | €6,600 | +€2,850 | +76.0% |
| Current assets | 29/58 | €139,134 | €165,735 | +€26,601 | +19.1% |
| Stocks and contracts in progress | 3 | €38,684 | €56,176 | +€17,491 | +45.2% |
| Stocks | 30/36 | €38,684 | €56,176 | +€17,491 | +45.2% |
| Amounts receivable within one year | 40/41 | €22,690 | €71,523 | +€48,833 | +215.2% |
| Trade receivables | 40 | €205 | €13,404 | +€13,199 | +6438.5% |
| Other amounts receivable | 41 | €22,485 | €58,119 | +€35,634 | +158.5% |
| Cash at bank and in hand | 54/58 | €77,744 | €29,023 | -€48,720 | -62.7% |
| Deferred charges and accrued income | 490/1 | €16 | €9,013 | +€8,997 | +57860.7% |
| Total equity and liabilities | 10/49 | €239,520 | €292,700 | +€53,180 | +22.2% |
| Equity | 10/15 | €90,132 | €66,085 | -€24,047 | -26.7% |
| Contributions | 10/11 | €45,300 | €45,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,832 | €20,785 | -€24,047 | -53.6% |
| Amounts payable | 17/49 | €149,388 | €226,614 | +€77,226 | +51.7% |
| Amounts payable after more than one year | 17 | €55,735 | €57,620 | +€1,886 | +3.4% |
| Financial debts | 170/4 | €55,735 | €57,620 | +€1,886 | +3.4% |
| Amounts payable within one year | 42/48 | €93,653 | €166,934 | +€73,281 | +78.2% |
| Current portion of amounts payable after more than one year | 42 | €14,229 | €18,910 | +€4,681 | +32.9% |
| Trade debts | 44 | €39,889 | €89,642 | +€49,753 | +124.7% |
| Suppliers | 440/4 | €39,889 | €89,642 | +€49,753 | +124.7% |
| Taxes, remuneration and social security | 45 | €39,535 | €58,382 | +€18,847 | +47.7% |
| Taxes | 450/3 | €14,619 | €19,281 | +€4,662 | +31.9% |
| Remuneration and social security | 454/9 | €24,916 | €39,101 | +€14,185 | +56.9% |
| Accrued charges and deferred income | 492/3 | - | €2,060 | +€2,060 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,826 | - | -€125,826 | |
| Remuneration, social security and pensions | 62 | €42,495 | €229,203 | +€186,707 | +439.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,043 | €17,392 | +€9,350 | +116.3% |
| Other operating charges | 640/8 | €3,028 | €3,717 | +€689 | +22.8% |
| Gross operating margin | 9900 | €112,563 | €228,941 | +€116,378 | +103.4% |
| Operating profit (loss) | 9901 | €58,997 | -€21,371 | -€80,368 | |
| Financial income | 75/76B | €1,162 | €3,201 | +€2,039 | +175.5% |
| Recurring financial income | 75 | €1,162 | €3,201 | +€2,039 | +175.5% |
| Financial charges | 65/66B | €2,304 | €5,511 | +€3,207 | +139.2% |
| Recurring financial charges | 65 | €2,304 | €5,511 | +€3,207 | +139.2% |
| Profit (loss) for the period before taxes | 9903 | €57,854 | -€23,682 | -€81,536 | |
| Income taxes | 67/77 | €13,023 | €365 | -€12,658 | -97.2% |
| Profit (loss) for the period | 9904 | €44,832 | -€24,047 | -€68,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,832 | -€24,047 | -€68,878 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.