Broma Building: what changed
Broma Building
Largest movements
- Receivables within one year +€26,306
up €26,306 (+80.1%), from €32,824 to €59,130
of which Other amounts receivable: +€26,444
- Tangible fixed assets -€21,114
down €21,114 (-7.2%), from €292,827 to €271,713
- Stocks and contracts +€7,203
up €7,203 (+2.4%), from €298,164 to €305,367
- Cash +€6,894
up €6,894 (+105%), from €6,548 to €13,441
mainly Short-term financial debts (+€199,500) and Depreciation (+€21,114)
- Short-term financial debts +€199,500
new in 2025: €199,500
- Current portion of long-term debt -€189,128
down €189,128 (-86.2%), from €219,451 to €30,323
- Reserves +€167,493
up €167,493 (+9,005%), from €1,860 to €169,353
of which Distributable reserves: +€167,493
- Profit (loss) carried forward -€160,021
down €160,021 (-99.7%), from €160,493 to €472
- Debts after one year -€17,823
down €17,823 (-8.6%), from €206,428 to €188,605
- Gross operating margin -€11,963
down €11,963 (-13.6%), from €87,643 to €75,681
- Staff costs -€6,839
down €6,839 (-21.9%), from €31,268 to €24,429
- Depreciation -€3,102
down €3,102 (-12.8%), from €24,216 to €21,114
- Taxes +€2,654
up €2,654 (+115%), from €2,304 to €4,958
- Financial charges -€2,629
down €2,629 (-16.4%), from €15,987 to €13,358
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,327 | €658,747 | +€22,421 | +3.5% |
| Fixed assets | 21/28 | €292,827 | €271,713 | -€21,114 | -7.2% |
| Tangible fixed assets | 22/27 | €292,827 | €271,713 | -€21,114 | -7.2% |
| Land and buildings | 22 | €251,110 | €240,740 | -€10,370 | -4.1% |
| Plant, machinery and equipment | 23 | €6,930 | €5,776 | -€1,154 | -16.7% |
| Furniture and vehicles | 24 | €28,682 | €19,771 | -€8,912 | -31.1% |
| Other tangible fixed assets | 26 | €6,105 | €5,427 | -€678 | -11.1% |
| Current assets | 29/58 | €343,499 | €387,034 | +€43,535 | +12.7% |
| Stocks and contracts in progress | 3 | €298,164 | €305,367 | +€7,203 | +2.4% |
| Stocks | 30/36 | €298,164 | €305,367 | +€7,203 | +2.4% |
| Amounts receivable within one year | 40/41 | €32,824 | €59,130 | +€26,306 | +80.1% |
| Trade receivables | 40 | €27,490 | €27,352 | -€138 | -0.5% |
| Other amounts receivable | 41 | €5,334 | €31,778 | +€26,444 | +496% |
| Cash at bank and in hand | 54/58 | €6,548 | €13,441 | +€6,894 | +105% |
| Deferred charges and accrued income | 490/1 | €5,964 | €9,096 | +€3,132 | +52.5% |
| Total equity and liabilities | 10/49 | €636,327 | €658,747 | +€22,421 | +3.5% |
| Equity | 10/15 | €168,553 | €176,025 | +€7,472 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €169,353 | +€167,493 | +9,005% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €167,493 | +€167,493 | |
| Profit (loss) carried forward | 14 | €160,493 | €472 | -€160,021 | -99.7% |
| Amounts payable | 17/49 | €467,774 | €482,722 | +€14,949 | +3.2% |
| Amounts payable after more than one year | 17 | €206,428 | €188,605 | -€17,823 | -8.6% |
| Financial debts | 170/4 | €206,428 | €188,605 | -€17,823 | -8.6% |
| Amounts payable within one year | 42/48 | €259,800 | €294,118 | +€34,318 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €219,451 | €30,323 | -€189,128 | -86.2% |
| Financial debts | 43 | - | €199,500 | +€199,500 | |
| Credit institutions | 430/8 | - | €199,500 | +€199,500 | |
| Trade debts | 44 | €30,812 | €47,097 | +€16,285 | +52.9% |
| Suppliers | 440/4 | €30,812 | €47,097 | +€16,285 | +52.9% |
| Taxes, remuneration and social security | 45 | €8,201 | €16,963 | +€8,762 | +107% |
| Taxes | 450/3 | €3,432 | €10,090 | +€6,658 | +194% |
| Remuneration and social security | 454/9 | €4,769 | €6,873 | +€2,104 | +44.1% |
| Other amounts payable | 47/48 | €1,335 | €234 | -€1,101 | -82.5% |
| Accrued charges and deferred income | 492/3 | €1,546 | - | -€1,546 | |
| Non-recurring operating income | 76A | €11,549 | €10,453 | -€1,097 | -9.5% |
| Remuneration, social security and pensions | 62 | €31,268 | €24,429 | -€6,839 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,216 | €21,114 | -€3,102 | -12.8% |
| Other operating charges | 640/8 | €5,377 | €4,538 | -€839 | -15.6% |
| Gross operating margin | 9900 | €87,643 | €75,681 | -€11,963 | -13.6% |
| Operating profit (loss) | 9901 | €26,783 | €25,600 | -€1,182 | -4.4% |
| Financial income | 75/76B | €16 | €188 | +€172 | +1,078% |
| Recurring financial income | 75 | €16 | €188 | +€172 | +1,078% |
| Financial charges | 65/66B | €15,987 | €13,358 | -€2,629 | -16.4% |
| Recurring financial charges | 65 | €15,987 | €13,358 | -€2,629 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €10,812 | €12,431 | +€1,619 | +15.0% |
| Income taxes | 67/77 | €2,304 | €4,958 | +€2,654 | +115% |
| Profit (loss) for the period | 9904 | €8,507 | €7,472 | -€1,035 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,507 | €7,472 | -€1,035 | -12.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.