BRO TECH: 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 TECH
Largest movements
- Tangible fixed assets +€406,929
up €406,929 (+284.8%), from €142,881 to €549,810
of which Land and buildings: +€382,012
- Cash -€167,465
down €167,465 (-70.3%), from €238,382 to €70,917
mainly Investment in fixed assets (net) (-€514,650) and Trade debts (-€71,960)
- Receivables within one year +€19,378
up €19,378 (+6.4%), from €304,202 to €323,580
of which Trade receivables: +€10,242
- Debts after one year +€345,705
up €345,705 (+1040.0%), from €33,242 to €378,947
- Trade debts -€71,960
down €71,960 (-49.3%), from €146,088 to €74,128
- Tax, wage and social debts -€51,730
down €51,730 (-36.5%), from €141,680 to €89,951
of which Taxes: -€55,512
- Current portion of long-term debt +€27,226
up €27,226 (+272.2%), from €10,002 to €37,228
- Profit (loss) carried forward +€15,171
up €15,171 (+4.5%), from €337,710 to €352,880
- Gross operating margin -€128,175
down €128,175 (-17.1%), from €748,237 to €620,062
- Staff costs +€101,577
up €101,577 (+27.5%), from €369,718 to €471,295
- Depreciation +€80,940
up €80,940 (+302.2%), from €26,782 to €107,722
- Taxes -€76,611
down €76,611 (-91.8%), from €83,410 to €6,799
- Financial charges +€8,531
up €8,531 (+311.8%), from €2,736 to €11,268
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 | €688,722 | €953,134 | +€264,412 | +38.4% |
| Fixed assets | 21/28 | €143,313 | €550,242 | +€406,929 | +283.9% |
| Tangible fixed assets | 22/27 | €142,881 | €549,810 | +€406,929 | +284.8% |
| Land and buildings | 22 | - | €382,012 | +€382,012 | |
| Plant, machinery and equipment | 23 | €114,185 | €99,907 | -€14,278 | -12.5% |
| Furniture and vehicles | 24 | €28,696 | €23,959 | -€4,737 | -16.5% |
| Leasing and similar rights | 25 | - | €43,932 | +€43,932 | |
| Financial fixed assets | 28 | €432 | €432 | = | 0.0% |
| Current assets | 29/58 | €545,409 | €402,892 | -€142,517 | -26.1% |
| Amounts receivable within one year | 40/41 | €304,202 | €323,580 | +€19,378 | +6.4% |
| Trade receivables | 40 | €256,049 | €266,291 | +€10,242 | +4.0% |
| Other amounts receivable | 41 | €48,153 | €57,289 | +€9,136 | +19.0% |
| Cash at bank and in hand | 54/58 | €238,382 | €70,917 | -€167,465 | -70.3% |
| Deferred charges and accrued income | 490/1 | €2,824 | €8,394 | +€5,570 | +197.2% |
| Total equity and liabilities | 10/49 | €688,722 | €953,134 | +€264,412 | +38.4% |
| Equity | 10/15 | €357,710 | €372,880 | +€15,171 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,710 | €352,880 | +€15,171 | +4.5% |
| Amounts payable | 17/49 | €331,012 | €580,254 | +€249,241 | +75.3% |
| Amounts payable after more than one year | 17 | €33,242 | €378,947 | +€345,705 | +1040.0% |
| Financial debts | 170/4 | €33,242 | €378,947 | +€345,705 | +1040.0% |
| Amounts payable within one year | 42/48 | €297,770 | €201,307 | -€96,464 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €10,002 | €37,228 | +€27,226 | +272.2% |
| Trade debts | 44 | €146,088 | €74,128 | -€71,960 | -49.3% |
| Suppliers | 440/4 | €146,088 | €74,128 | -€71,960 | -49.3% |
| Taxes, remuneration and social security | 45 | €141,680 | €89,951 | -€51,730 | -36.5% |
| Taxes | 450/3 | €88,381 | €32,869 | -€55,512 | -62.8% |
| Remuneration and social security | 454/9 | €53,299 | €57,082 | +€3,782 | +7.1% |
| Remuneration, social security and pensions | 62 | €369,718 | €471,295 | +€101,577 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,782 | €107,722 | +€80,940 | +302.2% |
| Other operating charges | 640/8 | €7,037 | €9,324 | +€2,287 | +32.5% |
| Gross operating margin | 9900 | €748,237 | €620,062 | -€128,175 | -17.1% |
| Operating profit (loss) | 9901 | €344,701 | €31,722 | -€312,978 | -90.8% |
| Financial income | 75/76B | €853 | €1,514 | +€661 | +77.5% |
| Recurring financial income | 75 | €853 | €1,514 | +€661 | +77.5% |
| Financial charges | 65/66B | €2,736 | €11,268 | +€8,531 | +311.8% |
| Recurring financial charges | 65 | €2,736 | €11,268 | +€8,531 | +311.8% |
| Profit (loss) for the period before taxes | 9903 | €342,817 | €21,969 | -€320,848 | -93.6% |
| Income taxes | 67/77 | €83,410 | €6,799 | -€76,611 | -91.8% |
| Profit (loss) for the period | 9904 | €259,407 | €15,171 | -€244,237 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €259,407 | €15,171 | -€244,237 | -94.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.