BROMAR: 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.
BROMAR
Largest movements
- Cash +€19,233
up €19,233 (+118%), from €16,329 to €35,563
mainly Trade debts (+€17,667) and Net result for the year (+€13,708)
- Tangible fixed assets +€8,110
up €8,110 (+280%), from €2,893 to €11,003
- Receivables within one year -€3,911
down €3,911 (-5.7%), from €68,544 to €64,634
of which Other amounts receivable: -€5,950
- Trade debts +€17,667
up €17,667 (+110%), from €16,092 to €33,759
of which Suppliers: +€27,897
- Profit (loss) carried forward +€13,708
up €13,708 (+35.6%), from €38,546 to €52,254
- Current portion of long-term debt -€7,592
no longer reported in 2025 (was €7,592)
- Depreciation +€1,819
up €1,819 (+27.7%), from €6,575 to €8,394
- Gross operating margin +€432
up €432 (+1.6%), from €26,340 to €26,772
- Taxes -€323
down €323 (-7.7%), from €4,200 to €3,877
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.
Derived cash bridge
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 | €87,767 | €111,200 | +€23,433 | +26.7% |
| Fixed assets | 21/28 | €2,893 | €11,003 | +€8,110 | +280% |
| Tangible fixed assets | 22/27 | €2,893 | €11,003 | +€8,110 | +280% |
| Furniture and vehicles | 24 | €2,893 | €11,003 | +€8,110 | +280% |
| Current assets | 29/58 | €84,874 | €100,196 | +€15,323 | +18.1% |
| Amounts receivable within one year | 40/41 | €68,544 | €64,634 | -€3,911 | -5.7% |
| Trade receivables | 40 | €15,642 | €17,681 | +€2,039 | +13.0% |
| Other amounts receivable | 41 | €52,902 | €46,952 | -€5,950 | -11.2% |
| Cash at bank and in hand | 54/58 | €16,329 | €35,563 | +€19,233 | +118% |
| Total equity and liabilities | 10/49 | €87,767 | €111,200 | +€23,433 | +26.7% |
| Equity | 10/15 | €57,606 | €71,314 | +€13,708 | +23.8% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,546 | €52,254 | +€13,708 | +35.6% |
| Amounts payable | 17/49 | €30,161 | €39,886 | +€9,725 | +32.2% |
| Amounts payable within one year | 42/48 | €30,161 | €39,886 | +€9,725 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €7,592 | - | -€7,592 | |
| Trade debts | 44 | €16,092 | €33,759 | +€17,667 | +110% |
| Suppliers | 440/4 | €2,669 | €30,566 | +€27,897 | +1,045% |
| Bills of exchange payable | 441 | €13,423 | €3,193 | -€10,230 | -76.2% |
| Taxes, remuneration and social security | 45 | €6,477 | €6,127 | -€350 | -5.4% |
| Taxes | 450/3 | €6,477 | €6,127 | -€350 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €8,394 | +€1,819 | +27.7% |
| Other operating charges | 640/8 | €762 | €773 | +€12 | +1.5% |
| Gross operating margin | 9900 | €26,340 | €26,772 | +€432 | +1.6% |
| Operating profit (loss) | 9901 | €19,004 | €17,605 | -€1,399 | -7.4% |
| Financial charges | 65/66B | €24 | €20 | -€4 | -16.7% |
| Recurring financial charges | 65 | €24 | €20 | -€4 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €18,980 | €17,585 | -€1,395 | -7.3% |
| Income taxes | 67/77 | €4,200 | €3,877 | -€323 | -7.7% |
| Profit (loss) for the period | 9904 | €14,780 | €13,708 | -€1,072 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,780 | €13,708 | -€1,072 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.