BROGNIMO: 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.
BROGNIMO
Largest movements
- Tangible fixed assets -€17,217
down €17,217 (-3.0%), from €582,623 to €565,407
of which Land and buildings: -€25,358
- Receivables within one year +€15,100
up €15,100 (+7.3%), from €206,109 to €221,209
- Profit (loss) carried forward -€28,580
down €28,580 (-38.0%), from -€75,182 to -€103,761
- Other debts +€22,263
up €22,263 (+44.9%), from €49,528 to €71,791
- Reserves -€19,472
down €19,472 (-2.9%), from €664,981 to €645,509
of which Tax-exempt reserves: -€19,472
- Trade debts +€19,109
up €19,109 (+465.5%), from €4,105 to €23,215
- Gross operating margin -€33,493
down €33,493, from €6,897 to -€26,596
- Turnover -€18,964
down €18,964 (-48.4%), from €39,172 to €20,208
- Purchases and services +€14,529
up €14,529 (+45.0%), from €32,275 to €46,804
- Taxes -€2,235
no longer reported in 2025 (was €2,235)
- Other operating charges +€631
up €631 (+187.2%), from €337 to €968
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 | €1,407,223 | €1,403,862 | -€3,361 | -0.2% |
| Fixed assets | 21/28 | €1,199,496 | €1,182,280 | -€17,217 | -1.4% |
| Tangible fixed assets | 22/27 | €582,623 | €565,407 | -€17,217 | -3.0% |
| Land and buildings | 22 | €554,002 | €528,645 | -€25,358 | -4.6% |
| Other tangible fixed assets | 26 | €28,621 | €36,762 | +€8,141 | +28.4% |
| Financial fixed assets | 28 | €616,873 | €616,873 | = | 0.0% |
| Current assets | 29/58 | €207,727 | €221,583 | +€13,856 | +6.7% |
| Amounts receivable within one year | 40/41 | €206,109 | €221,209 | +€15,100 | +7.3% |
| Other amounts receivable | 41 | €206,109 | €221,209 | +€15,100 | +7.3% |
| Cash at bank and in hand | 54/58 | €1,462 | - | -€1,462 | |
| Deferred charges and accrued income | 490/1 | €156 | €374 | +€218 | +140.0% |
| Total equity and liabilities | 10/49 | €1,407,223 | €1,403,862 | -€3,361 | -0.2% |
| Equity | 10/15 | €947,059 | €899,008 | -€48,051 | -5.1% |
| Contributions | 10/11 | €357,260 | €357,260 | = | 0.0% |
| Capital | 10 | €357,260 | €357,260 | = | 0.0% |
| Issued capital | 100 | €357,260 | €357,260 | = | 0.0% |
| Reserves | 13 | €664,981 | €645,509 | -€19,472 | -2.9% |
| Non-distributable reserves | 130/1 | €2,246 | €2,246 | = | 0.0% |
| Legal reserve | 130 | €2,246 | €2,246 | = | 0.0% |
| Tax-exempt reserves | 132 | €662,735 | €643,263 | -€19,472 | -2.9% |
| Profit (loss) carried forward | 14 | -€75,182 | -€103,761 | -€28,580 | -38.0% |
| Provisions and deferred taxes | 16 | €220,912 | €214,421 | -€6,491 | -2.9% |
| Deferred taxes | 168 | €220,912 | €214,421 | -€6,491 | -2.9% |
| Amounts payable | 17/49 | €239,253 | €290,434 | +€51,181 | +21.4% |
| Amounts payable within one year | 42/48 | €239,253 | €290,434 | +€51,181 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €2,890 | €2,890 | = | 0.0% |
| Financial debts | 43 | - | €9,809 | +€9,809 | |
| Other loans | 439 | - | €9,809 | +€9,809 | |
| Trade debts | 44 | €4,105 | €23,215 | +€19,109 | +465.5% |
| Suppliers | 440/4 | €4,105 | €23,215 | +€19,109 | +465.5% |
| Advances received on contracts in progress | 46 | €180,000 | €180,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,729 | €2,729 | = | 0.0% |
| Taxes | 450/3 | €2,729 | €2,729 | = | 0.0% |
| Other amounts payable | 47/48 | €49,528 | €71,791 | +€22,263 | +44.9% |
| Turnover | 70 | €39,172 | €20,208 | -€18,964 | -48.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,275 | €46,804 | +€14,529 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,665 | €26,700 | +€34 | +0.1% |
| Other operating charges | 640/8 | €337 | €968 | +€631 | +187.2% |
| Gross operating margin | 9900 | €6,897 | -€26,596 | -€33,493 | |
| Operating profit (loss) | 9901 | -€20,105 | -€54,263 | -€34,158 | -169.9% |
| Financial charges | 65/66B | €336 | €279 | -€56 | -16.8% |
| Recurring financial charges | 65 | €336 | €279 | -€56 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,441 | -€54,542 | -€34,101 | -166.8% |
| Transfer from deferred taxes | 780 | €6,491 | €6,491 | = | 0.0% |
| Income taxes | 67/77 | €2,235 | - | -€2,235 | |
| Profit (loss) for the period | 9904 | -€16,185 | -€48,051 | -€31,866 | -196.9% |
| Transfer from tax-exempt reserves | 789 | €19,472 | €19,472 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,287 | -€28,580 | -€31,866 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.