Bromata: 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.
Bromata
Largest movements
- Receivables within one year -€1,954
down €1,954 (-39.6%), from €4,927 to €2,974
of which Trade receivables: -€2,498
- Cash -€1,534
down €1,534 (-45.8%), from €3,345 to €1,812
- Tangible fixed assets -€1,391
no longer reported in 2023 (was €1,391)
- Financial fixed assets +€500
up €500 (+8.3%), from €6,045 to €6,545
- Formation expenses -€442
down €442 (-36.4%), from €1,215 to €773
- Profit (loss) carried forward -€28,602
down €28,602 (-75.2%), from -€38,011 to -€66,614
- Other debts +€16,688
up €16,688 (+300.6%), from €5,551 to €22,239
- Tax, wage and social debts +€7,695
up €7,695 (+37.8%), from €20,362 to €28,058
of which Taxes: +€5,913
- Trade debts -€602
down €602 (-5.8%), from €10,422 to €9,820
- Gross operating margin +€31,413
up €31,413 (+681.7%), from €4,608 to €36,021
- Taxes -€22,843
no longer reported in 2023 (was €22,843)
- Financial income -€18,835
no longer reported in 2023 (was €18,835)
of which Financial income: -€18,835
- Financial charges +€9,261
up €9,261 (+3328.1%), from €278 to €9,540
- Other operating charges -€5,116
down €5,116 (-42.0%), from €12,193 to €7,076
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,924 | €12,104 | -€4,820 | -28.5% |
| Formation expenses | 20 | €1,215 | €773 | -€442 | -36.4% |
| Fixed assets | 21/28 | €7,436 | €6,545 | -€891 | -12.0% |
| Tangible fixed assets | 22/27 | €1,391 | - | -€1,391 | |
| Plant, machinery and equipment | 23 | €1,391 | - | -€1,391 | |
| Financial fixed assets | 28 | €6,045 | €6,545 | +€500 | +8.3% |
| Current assets | 29/58 | €8,273 | €4,785 | -€3,487 | -42.2% |
| Amounts receivable within one year | 40/41 | €4,927 | €2,974 | -€1,954 | -39.6% |
| Trade receivables | 40 | €4,927 | €2,429 | -€2,498 | -50.7% |
| Other amounts receivable | 41 | - | €545 | +€545 | |
| Cash at bank and in hand | 54/58 | €3,345 | €1,812 | -€1,534 | -45.8% |
| Total equity and liabilities | 10/49 | €16,924 | €12,104 | -€4,820 | -28.5% |
| Equity | 10/15 | -€19,411 | -€48,014 | -€28,602 | -147.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,011 | -€66,614 | -€28,602 | -75.2% |
| Amounts payable | 17/49 | €36,335 | €60,117 | +€23,782 | +65.5% |
| Amounts payable within one year | 42/48 | €36,335 | €60,117 | +€23,782 | +65.5% |
| Trade debts | 44 | €10,422 | €9,820 | -€602 | -5.8% |
| Suppliers | 440/4 | €10,422 | €9,820 | -€602 | -5.8% |
| Taxes, remuneration and social security | 45 | €20,362 | €28,058 | +€7,695 | +37.8% |
| Taxes | 450/3 | €19,277 | €25,190 | +€5,913 | +30.7% |
| Remuneration and social security | 454/9 | €1,085 | €2,868 | +€1,783 | +164.3% |
| Other amounts payable | 47/48 | €5,551 | €22,239 | +€16,688 | +300.6% |
| Remuneration, social security and pensions | 62 | €13,342 | €18,311 | +€4,969 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | €801 | -€462 | -36.6% |
| Other operating charges | 640/8 | €12,193 | €7,076 | -€5,116 | -42.0% |
| Gross operating margin | 9900 | €4,608 | €36,021 | +€31,413 | +681.7% |
| Operating profit (loss) | 9901 | -€22,190 | €9,833 | +€32,022 | |
| Financial income | 75/76B | €18,835 | - | -€18,835 | |
| Recurring financial income | 75 | €18,835 | - | -€18,835 | |
| Non-recurring financial income | 76B | €18,835 | - | -€18,835 | |
| Financial charges | 65/66B | €278 | €9,540 | +€9,261 | +3328.1% |
| Recurring financial charges | 65 | €278 | €9,540 | +€9,261 | +3328.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,633 | €293 | +€3,926 | |
| Income taxes | 67/77 | €22,843 | - | -€22,843 | |
| Profit (loss) for the period | 9904 | -€26,476 | €293 | +€26,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,476 | €293 | +€26,769 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.