BROHIMONT: 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.
BROHIMONT
Largest movements
- Cash +€11,329
up €11,329 (+16.7%), from €67,723 to €79,052
mainly Depreciation (+€35,480) and Debts after one year (+€20,067)
- Reserves -€28,876
down €28,876 (-14.0%), from €206,722 to €177,846
of which Distributable reserves: -€20,711
- Debts after one year +€20,067
up €20,067 (+35.4%), from €56,666 to €76,733
- Trade debts +€11,642
up €11,642 (+500.8%), from €2,324 to €13,966
- Other debts +€11,160
up €11,160 (+63.5%), from €17,581 to €28,741
- Gross operating margin +€23,996
up €23,996, from -€14,896 to €9,100
- Depreciation +€3,247
up €3,247 (+10.1%), from €32,233 to €35,480
- Other operating charges -€543
down €543 (-10.8%), from €5,044 to €4,501
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 | €617,536 | €631,761 | +€14,225 | +2.3% |
| Fixed assets | 21/28 | €541,526 | €542,654 | +€1,128 | +0.2% |
| Tangible fixed assets | 22/27 | €541,406 | €542,534 | +€1,128 | +0.2% |
| Land and buildings | 22 | €494,934 | €471,378 | -€23,556 | -4.8% |
| Plant, machinery and equipment | 23 | €2,191 | €4,821 | +€2,630 | +120.0% |
| Furniture and vehicles | 24 | €21,063 | €42,883 | +€21,820 | +103.6% |
| Other tangible fixed assets | 26 | €23,218 | €23,452 | +€234 | +1.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €76,009 | €89,107 | +€13,097 | +17.2% |
| Amounts receivable within one year | 40/41 | €3,055 | €3,611 | +€556 | +18.2% |
| Trade receivables | 40 | €2,223 | €3,611 | +€1,388 | +62.5% |
| Other amounts receivable | 41 | €832 | €0 | -€832 | -100.0% |
| Cash at bank and in hand | 54/58 | €67,723 | €79,052 | +€11,329 | +16.7% |
| Deferred charges and accrued income | 490/1 | €5,231 | €6,444 | +€1,212 | +23.2% |
| Total equity and liabilities | 10/49 | €617,536 | €631,761 | +€14,225 | +2.3% |
| Equity | 10/15 | €481,045 | €452,169 | -€28,876 | -6.0% |
| Contributions | 10/11 | €274,323 | €274,323 | = | 0.0% |
| Reserves | 13 | €206,722 | €177,846 | -€28,876 | -14.0% |
| Tax-exempt reserves | 132 | €155,075 | €146,909 | -€8,165 | -5.3% |
| Distributable reserves | 133 | €51,648 | €30,936 | -€20,711 | -40.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €51,692 | €48,970 | -€2,722 | -5.3% |
| Deferred taxes | 168 | €51,692 | €48,970 | -€2,722 | -5.3% |
| Amounts payable | 17/49 | €84,799 | €130,622 | +€45,824 | +54.0% |
| Amounts payable after more than one year | 17 | €56,666 | €76,733 | +€20,067 | +35.4% |
| Other amounts payable | 178/9 | €56,666 | €76,733 | +€20,067 | +35.4% |
| Amounts payable within one year | 42/48 | €26,361 | €52,222 | +€25,861 | +98.1% |
| Trade debts | 44 | €2,324 | €13,966 | +€11,642 | +500.8% |
| Suppliers | 440/4 | €2,324 | €13,966 | +€11,642 | +500.8% |
| Advances received on contracts in progress | 46 | €5,843 | €8,643 | +€2,800 | +47.9% |
| Taxes, remuneration and social security | 45 | €613 | €872 | +€259 | +42.3% |
| Taxes | 450/3 | €613 | €872 | +€259 | +42.3% |
| Other amounts payable | 47/48 | €17,581 | €28,741 | +€11,160 | +63.5% |
| Accrued charges and deferred income | 492/3 | €1,771 | €1,666 | -€105 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,233 | €35,480 | +€3,247 | +10.1% |
| Other operating charges | 640/8 | €5,044 | €4,501 | -€543 | -10.8% |
| Gross operating margin | 9900 | -€14,896 | €9,100 | +€23,996 | |
| Operating profit (loss) | 9901 | -€52,173 | -€30,881 | +€21,291 | +40.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +24950.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +24950.0% |
| Financial charges | 65/66B | €223 | €245 | +€22 | +10.0% |
| Recurring financial charges | 65 | €223 | €245 | +€22 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,395 | -€31,121 | +€21,274 | +40.6% |
| Transfer from deferred taxes | 780 | €2,722 | €2,722 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €563 | €477 | -€86 | -15.3% |
| Profit (loss) for the period | 9904 | -€50,237 | -€28,876 | +€21,360 | +42.5% |
| Transfer from tax-exempt reserves | 789 | €8,165 | €8,165 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,071 | -€20,711 | +€21,360 | +50.8% |
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 5 October 2026 via checked.be.