BRO - TEC: 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.
BRO - TEC
Largest movements
- Tangible fixed assets -€21,352
down €21,352 (-2.6%), from €816,647 to €795,294
- Receivables within one year -€20,077
down €20,077 (-31.2%), from €64,316 to €44,238
of which Trade receivables: -€18,916
- Other debts -€52,997
down €52,997 (-7.2%), from €737,571 to €684,574
- Gross operating margin +€65,379
up €65,379, from -€18,546 to €46,833
- Write-downs +€35,790
up €35,790, from -€35,790 to €0
- Financial charges -€9,338
down €9,338 (-96.7%), from €9,657 to €319
- Other operating charges +€1,407
up €1,407 (+7.8%), from €18,049 to €19,456
- Taxes -€650
down €650 (-66.5%), from €977 to €327
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 | €890,249 | €844,367 | -€45,882 | -5.2% |
| Fixed assets | 21/28 | €816,647 | €795,294 | -€21,352 | -2.6% |
| Tangible fixed assets | 22/27 | €816,647 | €795,294 | -€21,352 | -2.6% |
| Land and buildings | 22 | €816,647 | €795,294 | -€21,352 | -2.6% |
| Current assets | 29/58 | €73,603 | €49,073 | -€24,530 | -33.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €64,316 | €44,238 | -€20,077 | -31.2% |
| Trade receivables | 40 | €63,073 | €44,157 | -€18,916 | -30.0% |
| Other amounts receivable | 41 | €1,242 | €81 | -€1,161 | -93.5% |
| Cash at bank and in hand | 54/58 | €29 | €4,012 | +€3,983 | +13668.4% |
| Deferred charges and accrued income | 490/1 | €9,258 | €822 | -€8,436 | -91.1% |
| Total equity and liabilities | 10/49 | €890,249 | €844,367 | -€45,882 | -5.2% |
| Equity | 10/15 | €146,160 | €151,539 | +€5,379 | +3.7% |
| Contributions | 10/11 | €1,143,334 | €1,143,334 | = | 0.0% |
| Capital | 10 | €1,143,334 | €1,143,334 | = | 0.0% |
| Issued capital | 100 | €1,143,334 | €1,143,334 | = | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,021,963 | -€1,016,584 | +€5,379 | +0.5% |
| Amounts payable | 17/49 | €744,089 | €692,828 | -€51,262 | -6.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €744,089 | €692,828 | -€51,262 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,541 | €7,927 | +€2,386 | +43.1% |
| Suppliers | 440/4 | €5,541 | €7,927 | +€2,386 | +43.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €977 | €327 | -€650 | -66.5% |
| Taxes | 450/3 | €977 | €327 | -€650 | -66.5% |
| Other amounts payable | 47/48 | €737,571 | €684,574 | -€52,997 | -7.2% |
| Non-recurring operating income | 76A | - | €5,651 | +€5,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,513 | €21,352 | -€160 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€35,790 | €0 | +€35,790 | |
| Other operating charges | 640/8 | €18,049 | €19,456 | +€1,407 | +7.8% |
| Gross operating margin | 9900 | -€18,546 | €46,833 | +€65,379 | |
| Operating profit (loss) | 9901 | -€22,318 | €6,025 | +€28,343 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.7% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.7% |
| Financial charges | 65/66B | €9,657 | €319 | -€9,338 | -96.7% |
| Recurring financial charges | 65 | €9,657 | €319 | -€9,338 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,965 | €5,706 | +€37,671 | |
| Income taxes | 67/77 | €977 | €327 | -€650 | -66.5% |
| Profit (loss) for the period | 9904 | -€32,942 | €5,379 | +€38,321 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,942 | €5,379 | +€38,321 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.