BROMATH: 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.
BROMATH
Largest movements
- Cash +€60,911
up €60,911 (+27.3%), from €222,859 to €283,770
mainly Other debts (+€200,000) and Net result for the year (+€99,084)
- Receivables within one year +€10,614
up €10,614 (+191.8%), from €5,535 to €16,149
of which Other amounts receivable: +€10,934
- Intangible fixed assets -€9,375
down €9,375 (-100.0%), from €9,375 to €0
- Other debts +€200,000
new in 2025: €200,000
- Reserves -€134,976
down €134,976 (-41.2%), from €327,397 to €192,422
- Debts after one year +€16,010
up €16,010 (+24.1%), from €66,412 to €82,422
of which Other amounts payable: +€27,457
- Tax, wage and social debts -€11,236
down €11,236 (-85.4%), from €13,162 to €1,926
of which Remuneration and social security: -€11,997
- Staff costs -€28,502
down €28,502 (-35.5%), from €80,326 to €51,824
- Gross operating margin +€22,897
up €22,897 (+12.1%), from €189,849 to €212,745
- Taxes +€12,110
up €12,110 (+85.9%), from €14,105 to €26,215
- Depreciation -€7,163
down €7,163 (-20.7%), from €34,655 to €27,492
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 | €435,509 | €504,336 | +€68,828 | +15.8% |
| Fixed assets | 21/28 | €149,093 | €142,945 | -€6,148 | -4.1% |
| Intangible fixed assets | 21 | €9,375 | €0 | -€9,375 | -100.0% |
| Tangible fixed assets | 22/27 | €139,218 | €142,445 | +€3,227 | +2.3% |
| Land and buildings | 22 | €127,725 | €118,808 | -€8,917 | -7.0% |
| Plant, machinery and equipment | 23 | €10,369 | €20,204 | +€9,835 | +94.9% |
| Furniture and vehicles | 24 | €1,124 | €3,432 | +€2,308 | +205.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €286,416 | €361,392 | +€74,976 | +26.2% |
| Stocks and contracts in progress | 3 | €4,375 | €8,160 | +€3,785 | +86.5% |
| Stocks | 30/36 | €4,375 | €8,160 | +€3,785 | +86.5% |
| Amounts receivable within one year | 40/41 | €5,535 | €16,149 | +€10,614 | +191.8% |
| Trade receivables | 40 | €2,284 | €1,963 | -€321 | -14.0% |
| Other amounts receivable | 41 | €3,251 | €14,186 | +€10,934 | +336.3% |
| Current investments | 50/53 | €51,298 | €51,922 | +€624 | +1.2% |
| Cash at bank and in hand | 54/58 | €222,859 | €283,770 | +€60,911 | +27.3% |
| Deferred charges and accrued income | 490/1 | €2,349 | €1,391 | -€957 | -40.8% |
| Total equity and liabilities | 10/49 | €435,509 | €504,336 | +€68,828 | +15.8% |
| Equity | 10/15 | €329,897 | €194,922 | -€134,976 | -40.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €327,397 | €192,422 | -€134,976 | -41.2% |
| Distributable reserves | 133 | €327,397 | €192,422 | -€134,976 | -41.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,611 | €309,415 | +€203,803 | +193.0% |
| Amounts payable after more than one year | 17 | €66,412 | €82,422 | +€16,010 | +24.1% |
| Financial debts | 170/4 | €38,238 | €26,790 | -€11,447 | -29.9% |
| Other amounts payable | 178/9 | €28,174 | €55,632 | +€27,457 | +97.5% |
| Amounts payable within one year | 42/48 | €39,105 | €226,871 | +€187,767 | +480.2% |
| Current portion of amounts payable after more than one year | 42 | €12,901 | €11,447 | -€1,454 | -11.3% |
| Trade debts | 44 | €13,018 | €13,443 | +€424 | +3.3% |
| Suppliers | 440/4 | €13,018 | €13,443 | +€424 | +3.3% |
| Advances received on contracts in progress | 46 | €23 | €55 | +€32 | +138.1% |
| Taxes, remuneration and social security | 45 | €13,162 | €1,926 | -€11,236 | -85.4% |
| Taxes | 450/3 | €1,165 | €1,926 | +€761 | +65.3% |
| Remuneration and social security | 454/9 | €11,997 | €0 | -€11,997 | -100.0% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €94 | €121 | +€27 | +28.4% |
| Remuneration, social security and pensions | 62 | €80,326 | €51,824 | -€28,502 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,655 | €27,492 | -€7,163 | -20.7% |
| Other operating charges | 640/8 | €4,308 | €4,402 | +€95 | +2.2% |
| Gross operating margin | 9900 | €189,849 | €212,745 | +€22,897 | +12.1% |
| Operating profit (loss) | 9901 | €70,559 | €129,026 | +€58,467 | +82.9% |
| Financial income | 75/76B | €2,718 | €2,210 | -€508 | -18.7% |
| Recurring financial income | 75 | €2,718 | €2,210 | -€508 | -18.7% |
| Financial charges | 65/66B | €5,041 | €5,937 | +€896 | +17.8% |
| Recurring financial charges | 65 | €5,041 | €5,937 | +€896 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €68,236 | €125,299 | +€57,063 | +83.6% |
| Income taxes | 67/77 | €14,105 | €26,215 | +€12,110 | +85.9% |
| Profit (loss) for the period | 9904 | €54,131 | €99,084 | +€44,953 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,131 | €99,084 | +€44,953 | +83.0% |
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.