BROGNIMO II: 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 II
Largest movements
- Cash +€7,458
new in 2025: €7,458
mainly Other debts (+€17,195) and Depreciation (+€5,911)
- Tangible fixed assets -€5,911
down €5,911 (-71.4%), from €8,277 to €2,366
- Receivables within one year +€3,529
up €3,529 (+2.1%), from €169,417 to €172,945
- Other debts +€17,195
up €17,195 (+9.7%), from €178,095 to €195,290
- Profit (loss) carried forward -€15,696
down €15,696 (-50.5%), from -€31,072 to -€46,768
- Contributions +€3,025
up €3,025 (+11.2%), from €26,975 to €30,000
- Reserves +€3,000
new in 2025: €3,000
- Trade debts -€2,394
down €2,394 (-59.9%), from €3,997 to €1,603
- Gross operating margin -€144,854
down €144,854, from €138,373 to -€6,482
- Financial charges -€62,114
down €62,114 (-99.8%), from €62,212 to €99
- Purchases and services -€57,990
down €57,990 (-89.9%), from €64,472 to €6,482
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 | €178,216 | €183,126 | +€4,909 | +2.8% |
| Fixed assets | 21/28 | €8,277 | €2,366 | -€5,911 | -71.4% |
| Tangible fixed assets | 22/27 | €8,277 | €2,366 | -€5,911 | -71.4% |
| Furniture and vehicles | 24 | €8,277 | €2,366 | -€5,911 | -71.4% |
| Current assets | 29/58 | €169,939 | €180,760 | +€10,820 | +6.4% |
| Amounts receivable within one year | 40/41 | €169,417 | €172,945 | +€3,529 | +2.1% |
| Other amounts receivable | 41 | €169,417 | €172,945 | +€3,529 | +2.1% |
| Cash at bank and in hand | 54/58 | - | €7,458 | +€7,458 | |
| Deferred charges and accrued income | 490/1 | €523 | €356 | -€166 | -31.8% |
| Total equity and liabilities | 10/49 | €178,216 | €183,126 | +€4,909 | +2.8% |
| Equity | 10/15 | -€4,097 | -€13,768 | -€9,671 | -236.1% |
| Contributions | 10/11 | €26,975 | €30,000 | +€3,025 | +11.2% |
| Capital | 10 | €26,975 | €30,000 | +€3,025 | +11.2% |
| Issued capital | 100 | €26,975 | €30,000 | +€3,025 | +11.2% |
| Reserves | 13 | - | €3,000 | +€3,000 | |
| Non-distributable reserves | 130/1 | - | €3,000 | +€3,000 | |
| Legal reserve | 130 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€31,072 | -€46,768 | -€15,696 | -50.5% |
| Amounts payable | 17/49 | €182,313 | €196,893 | +€14,581 | +8.0% |
| Amounts payable within one year | 42/48 | €182,313 | €196,893 | +€14,581 | +8.0% |
| Financial debts | 43 | €221 | - | -€221 | |
| Other loans | 439 | €221 | - | -€221 | |
| Trade debts | 44 | €3,997 | €1,603 | -€2,394 | -59.9% |
| Suppliers | 440/4 | €3,997 | €1,603 | -€2,394 | -59.9% |
| Other amounts payable | 47/48 | €178,095 | €195,290 | +€17,195 | +9.7% |
| Non-recurring operating income | 76A | €202,844 | - | -€202,844 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64,472 | €6,482 | -€57,990 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,911 | €5,911 | = | 0.0% |
| Other operating charges | 640/8 | €585 | €204 | -€380 | -65.0% |
| Gross operating margin | 9900 | €138,373 | -€6,482 | -€144,854 | |
| Operating profit (loss) | 9901 | €131,876 | -€12,597 | -€144,474 | |
| Financial charges | 65/66B | €62,212 | €99 | -€62,114 | -99.8% |
| Recurring financial charges | 65 | €62,212 | €99 | -€62,114 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €69,664 | -€12,696 | -€82,360 | |
| Profit (loss) for the period | 9904 | €69,664 | -€12,696 | -€82,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,664 | -€12,696 | -€82,360 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.