BROMANO: 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.
BROMANO
Largest movements
- Formation expenses -€250
down €250 (-78.8%), from €317 to €67
- Tangible fixed assets -€167
down €167 (-3.4%), from €4,915 to €4,748
of which Land and buildings: -€96
- Profit (loss) carried forward -€927
down €927 (-32.4%), from -€2,865 to -€3,792
- Trade debts +€478
new in 2025: €478
- Gross operating margin -€164
down €164, from €139 to -€25
- Financial charges +€19
up €19 (+41.8%), from €46 to €66
- Other operating charges +€18
up €18 (+4.5%), from €401 to €419
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 | €5,281 | €4,849 | -€432 | -8.2% |
| Formation expenses | 20 | €317 | €67 | -€250 | -78.8% |
| Fixed assets | 21/28 | €4,915 | €4,748 | -€167 | -3.4% |
| Tangible fixed assets | 22/27 | €4,915 | €4,748 | -€167 | -3.4% |
| Land and buildings | 22 | €3,415 | €3,319 | -€96 | -2.8% |
| Furniture and vehicles | 24 | €46 | €29 | -€17 | -36.2% |
| Other tangible fixed assets | 26 | €1,453 | €1,399 | -€54 | -3.7% |
| Current assets | 29/58 | €49 | €34 | -€15 | -30.8% |
| Cash at bank and in hand | 54/58 | €46 | €30 | -€16 | -34.2% |
| Deferred charges and accrued income | 490/1 | €3 | €4 | +€1 | +17.0% |
| Total equity and liabilities | 10/49 | €5,281 | €4,849 | -€432 | -8.2% |
| Equity | 10/15 | €3,135 | €2,208 | -€927 | -29.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,865 | -€3,792 | -€927 | -32.4% |
| Amounts payable | 17/49 | €2,146 | €2,641 | +€495 | +23.1% |
| Amounts payable after more than one year | 17 | €40 | €40 | = | 0.0% |
| Other amounts payable | 178/9 | €40 | €40 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,106 | €2,601 | +€495 | +23.5% |
| Trade debts | 44 | - | €478 | +€478 | |
| Suppliers | 440/4 | - | €478 | +€478 | |
| Other amounts payable | 47/48 | €2,106 | €2,123 | +€17 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €417 | = | 0.0% |
| Other operating charges | 640/8 | €401 | €419 | +€18 | +4.5% |
| Gross operating margin | 9900 | €139 | -€25 | -€164 | |
| Operating profit (loss) | 9901 | -€680 | -€861 | -€182 | -26.7% |
| Financial charges | 65/66B | €46 | €66 | +€19 | +41.8% |
| Recurring financial charges | 65 | €46 | €66 | +€19 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€726 | -€927 | -€201 | -27.7% |
| Profit (loss) for the period | 9904 | -€726 | -€927 | -€201 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€726 | -€927 | -€201 | -27.7% |
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 2 October 2026 via checked.be.