BROMALEASE: 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.
BROMALEASE
Largest movements
- Cash +€120,011
up €120,011 (+671.1%), from €17,882 to €137,894
mainly Depreciation (+€93,202) and Net result for the year (+€91,959)
- Tangible fixed assets -€87,394
down €87,394 (-5.9%), from €1.5m to €1.4m
- Debts after one year -€94,464
down €94,464 (-8.6%), from €1.1m to €1.0m
- Profit (loss) carried forward +€62,489
up €62,489 (+36.2%), from €172,430 to €234,919
- Reserves +€29,470
up €29,470 (+30.8%), from €95,632 to €125,102
of which Tax-exempt reserves: +€29,470
- Accrued charges and deferred income +€20,913
new in 2025: €20,913
- Gross operating margin +€7,512
up €7,512 (+3.0%), from €246,296 to €253,808
- Taxes +€4,109
up €4,109 (+15.6%), from €26,333 to €30,442
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 | €1,878,203 | €1,902,846 | +€24,642 | +1.3% |
| Fixed assets | 21/28 | €1,487,794 | €1,400,401 | -€87,394 | -5.9% |
| Tangible fixed assets | 22/27 | €1,487,794 | €1,400,401 | -€87,394 | -5.9% |
| Land and buildings | 22 | €1,487,794 | €1,400,401 | -€87,394 | -5.9% |
| Current assets | 29/58 | €390,409 | €502,445 | +€112,036 | +28.7% |
| Amounts receivable within one year | 40/41 | €354,486 | €362,178 | +€7,691 | +2.2% |
| Trade receivables | 40 | - | €2,374 | +€2,374 | |
| Other amounts receivable | 41 | €354,486 | €359,804 | +€5,317 | +1.5% |
| Cash at bank and in hand | 54/58 | €17,882 | €137,894 | +€120,011 | +671.1% |
| Deferred charges and accrued income | 490/1 | €18,040 | €2,374 | -€15,667 | -86.8% |
| Total equity and liabilities | 10/49 | €1,878,203 | €1,902,846 | +€24,642 | +1.3% |
| Equity | 10/15 | €677,087 | €769,046 | +€91,959 | +13.6% |
| Contributions | 10/11 | €409,024 | €409,024 | = | 0.0% |
| Capital | 10 | €409,024 | €409,024 | = | 0.0% |
| Issued capital | 100 | €409,024 | €409,024 | = | 0.0% |
| Reserves | 13 | €95,632 | €125,102 | +€29,470 | +30.8% |
| Non-distributable reserves | 130/1 | €40,902 | €40,902 | = | 0.0% |
| Legal reserve | 130 | €40,902 | €40,902 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,730 | €84,200 | +€29,470 | +53.8% |
| Profit (loss) carried forward | 14 | €172,430 | €234,919 | +€62,489 | +36.2% |
| Amounts payable | 17/49 | €1,201,116 | €1,133,799 | -€67,317 | -5.6% |
| Amounts payable after more than one year | 17 | €1,103,129 | €1,008,665 | -€94,464 | -8.6% |
| Financial debts | 170/4 | €1,103,129 | €1,008,665 | -€94,464 | -8.6% |
| Amounts payable within one year | 42/48 | €97,987 | €104,221 | +€6,234 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €92,055 | €94,464 | +€2,409 | +2.6% |
| Trade debts | 44 | €3,933 | €6,306 | +€2,374 | +60.4% |
| Suppliers | 440/4 | €3,933 | €6,306 | +€2,374 | +60.4% |
| Taxes, remuneration and social security | 45 | €2,000 | €3,451 | +€1,451 | +72.5% |
| Taxes | 450/3 | €2,000 | €3,451 | +€1,451 | +72.5% |
| Accrued charges and deferred income | 492/3 | - | €20,913 | +€20,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,958 | €93,202 | +€244 | +0.3% |
| Other operating charges | 640/8 | €13,574 | €14,001 | +€427 | +3.1% |
| Gross operating margin | 9900 | €246,296 | €253,808 | +€7,512 | +3.0% |
| Operating profit (loss) | 9901 | €139,764 | €146,605 | +€6,841 | +4.9% |
| Financial income | 75/76B | €4,451 | €5,939 | +€1,488 | +33.4% |
| Recurring financial income | 75 | €4,451 | €5,939 | +€1,488 | +33.4% |
| Financial charges | 65/66B | €32,572 | €30,143 | -€2,428 | -7.5% |
| Recurring financial charges | 65 | €32,572 | €30,143 | -€2,428 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €111,643 | €122,401 | +€10,758 | +9.6% |
| Income taxes | 67/77 | €26,333 | €30,442 | +€4,109 | +15.6% |
| Profit (loss) for the period | 9904 | €85,310 | €91,959 | +€6,649 | +7.8% |
| Transfer to tax-exempt reserves | 689 | €33,680 | €29,470 | -€4,210 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,630 | €62,489 | +€10,859 | +21.0% |
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 11 October 2026 via checked.be.