BROGNE: 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.
BROGNE
Largest movements
- Cash -€20,459
down €20,459 (-78.3%), from €26,128 to €5,669
mainly Trade debts (-€29,868) and Net result for the year (-€7,400)
- Receivables within one year -€6,140
down €6,140 (-16.9%), from €36,365 to €30,225
of which Trade receivables: -€6,140
- Tangible fixed assets -€5,121
down €5,121 (-16.9%), from €30,327 to €25,206
- Stocks and contracts -€3,085
down €3,085 (-19.6%), from €15,739 to €12,654
- Deferred charges and accrued income -€2,302
no longer reported in 2025 (was €2,302)
- Trade debts -€29,868
down €29,868 (-53.0%), from €56,324 to €26,456
- Profit (loss) carried forward -€7,400
down €7,400 (-23.1%), from €31,983 to €24,582
- Investment grants -€1,303
down €1,303 (-50.0%), from €2,605 to €1,303
- Tax, wage and social debts +€1,204
up €1,204 (+180.2%), from €668 to €1,872
- Gross operating margin -€7,364
down €7,364 (-51.9%), from €14,188 to €6,824
- Depreciation -€1,246
down €1,246 (-8.9%), from €13,969 to €12,723
- Other operating charges +€632
up €632 (+206.2%), from €307 to €939
- Financial income -€595
down €595 (-31.3%), from €1,898 to €1,303
- Financial charges +€208
up €208 (+74.7%), from €278 to €486
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 | €115,523 | €78,042 | -€37,481 | -32.4% |
| Fixed assets | 21/28 | €34,989 | €29,493 | -€5,496 | -15.7% |
| Intangible fixed assets | 21 | €820 | €445 | -€375 | -45.7% |
| Tangible fixed assets | 22/27 | €30,327 | €25,206 | -€5,121 | -16.9% |
| Plant, machinery and equipment | 23 | €30,327 | €25,206 | -€5,121 | -16.9% |
| Financial fixed assets | 28 | €3,842 | €3,842 | = | 0.0% |
| Current assets | 29/58 | €80,534 | €48,549 | -€31,985 | -39.7% |
| Stocks and contracts in progress | 3 | €15,739 | €12,654 | -€3,085 | -19.6% |
| Stocks | 30/36 | €15,739 | €12,654 | -€3,085 | -19.6% |
| Amounts receivable within one year | 40/41 | €36,365 | €30,225 | -€6,140 | -16.9% |
| Trade receivables | 40 | €28,032 | €21,892 | -€6,140 | -21.9% |
| Other amounts receivable | 41 | €8,333 | €8,333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,128 | €5,669 | -€20,459 | -78.3% |
| Deferred charges and accrued income | 490/1 | €2,302 | - | -€2,302 | |
| Total equity and liabilities | 10/49 | €115,523 | €78,042 | -€37,481 | -32.4% |
| Equity | 10/15 | €56,588 | €47,885 | -€8,703 | -15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,983 | €24,582 | -€7,400 | -23.1% |
| Investment grants | 15 | €2,605 | €1,303 | -€1,303 | -50.0% |
| Amounts payable | 17/49 | €58,935 | €30,157 | -€28,778 | -48.8% |
| Amounts payable within one year | 42/48 | €58,935 | €30,157 | -€28,778 | -48.8% |
| Financial debts | 43 | €114 | - | -€114 | |
| Credit institutions | 430/8 | €114 | - | -€114 | |
| Trade debts | 44 | €56,324 | €26,456 | -€29,868 | -53.0% |
| Suppliers | 440/4 | €56,324 | €26,456 | -€29,868 | -53.0% |
| Taxes, remuneration and social security | 45 | €668 | €1,872 | +€1,204 | +180.2% |
| Taxes | 450/3 | €668 | €1,872 | +€1,204 | +180.2% |
| Other amounts payable | 47/48 | €1,829 | €1,829 | = | 0.0% |
| Non-recurring operating income | 76A | €140 | - | -€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,969 | €12,723 | -€1,246 | -8.9% |
| Other operating charges | 640/8 | €307 | €939 | +€632 | +206.2% |
| Non-recurring operating charges | 66A | €64 | €1,380 | +€1,317 | +2057.7% |
| Gross operating margin | 9900 | €14,188 | €6,824 | -€7,364 | -51.9% |
| Operating profit (loss) | 9901 | -€151 | -€8,218 | -€8,067 | -5341.0% |
| Financial income | 75/76B | €1,898 | €1,303 | -€595 | -31.3% |
| Recurring financial income | 75 | €1,898 | €1,303 | -€595 | -31.3% |
| Financial charges | 65/66B | €278 | €486 | +€208 | +74.7% |
| Recurring financial charges | 65 | €278 | €486 | +€208 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €1,469 | -€7,400 | -€8,870 | |
| Profit (loss) for the period | 9904 | €1,469 | -€7,400 | -€8,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,469 | -€7,400 | -€8,870 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.