Bromfietsen Kurt: 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.
Bromfietsen Kurt
Largest movements
- Stocks and contracts +€23,539
up €23,539 (+16.7%), from €140,862 to €164,401
- Tangible fixed assets +€7,946
up €7,946 (+333%), from €2,386 to €10,332
of which Plant, machinery and equipment: +€4,858
- Receivables within one year -€6,286
down €6,286 (-65.2%), from €9,639 to €3,353
of which Trade receivables: -€9,328
- Cash +€2,643
up €2,643 (+6.5%), from €40,580 to €43,223
mainly Net result for the year (+€35,790) and Tax, wage and social debts (+€15,288)
- Reserves +€35,790
up €35,790 (+43.0%), from €83,285 to €119,075
- Other debts -€16,267
down €16,267 (-17.2%), from €94,838 to €78,570
- Tax, wage and social debts +€15,288
up €15,288 (+1,377%), from €1,110 to €16,398
- Trade debts -€6,968
down €6,968 (-74.7%), from €9,334 to €2,366
- Gross operating margin -€16,007
down €16,007 (-29.5%), from €54,181 to €38,173
- Financial income +€12,979
up €12,979 (+1,220%), from €1,064 to €14,043
of which Non-recurring financial income: +€14,000
- Financial charges -€6,961
down €6,961 (-91.6%), from €7,596 to €635
- Taxes -€3,409
down €3,409 (-26.6%), from €12,797 to €9,389
- Other operating charges +€2,776
up €2,776 (+354%), from €785 to €3,561
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 | €193,467 | €221,309 | +€27,842 | +14.4% |
| Fixed assets | 21/28 | €2,386 | €10,332 | +€7,946 | +333% |
| Tangible fixed assets | 22/27 | €2,386 | €10,332 | +€7,946 | +333% |
| Plant, machinery and equipment | 23 | €2,386 | €7,244 | +€4,858 | +204% |
| Furniture and vehicles | 24 | - | €3,088 | +€3,088 | |
| Current assets | 29/58 | €191,082 | €210,977 | +€19,896 | +10.4% |
| Stocks and contracts in progress | 3 | €140,862 | €164,401 | +€23,539 | +16.7% |
| Stocks | 30/36 | €140,862 | €164,401 | +€23,539 | +16.7% |
| Amounts receivable within one year | 40/41 | €9,639 | €3,353 | -€6,286 | -65.2% |
| Trade receivables | 40 | €9,569 | €242 | -€9,328 | -97.5% |
| Other amounts receivable | 41 | €70 | €3,111 | +€3,041 | +4,359% |
| Cash at bank and in hand | 54/58 | €40,580 | €43,223 | +€2,643 | +6.5% |
| Total equity and liabilities | 10/49 | €193,467 | €221,309 | +€27,842 | +14.4% |
| Equity | 10/15 | €85,785 | €121,575 | +€35,790 | +41.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,285 | €119,075 | +€35,790 | +43.0% |
| Distributable reserves | 133 | €83,285 | €119,075 | +€35,790 | +43.0% |
| Amounts payable | 17/49 | €107,682 | €99,734 | -€7,948 | -7.4% |
| Amounts payable within one year | 42/48 | €105,282 | €97,334 | -€7,948 | -7.5% |
| Trade debts | 44 | €9,334 | €2,366 | -€6,968 | -74.7% |
| Suppliers | 440/4 | €9,334 | €2,366 | -€6,968 | -74.7% |
| Taxes, remuneration and social security | 45 | €1,110 | €16,398 | +€15,288 | +1,377% |
| Taxes | 450/3 | €1,110 | €16,398 | +€15,288 | +1,377% |
| Other amounts payable | 47/48 | €94,838 | €78,570 | -€16,267 | -17.2% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €2,842 | +€1,694 | +148% |
| Other operating charges | 640/8 | €785 | €3,561 | +€2,776 | +354% |
| Gross operating margin | 9900 | €54,181 | €38,173 | -€16,007 | -29.5% |
| Operating profit (loss) | 9901 | €52,248 | €31,771 | -€20,477 | -39.2% |
| Financial income | 75/76B | €1,064 | €14,043 | +€12,979 | +1,220% |
| Recurring financial income | 75 | €1,064 | €43 | -€1,021 | -95.9% |
| Non-recurring financial income | 76B | - | €14,000 | +€14,000 | |
| Financial charges | 65/66B | €7,596 | €635 | -€6,961 | -91.6% |
| Recurring financial charges | 65 | €7,596 | €635 | -€6,961 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €45,716 | €45,179 | -€537 | -1.2% |
| Income taxes | 67/77 | €12,797 | €9,389 | -€3,409 | -26.6% |
| Profit (loss) for the period | 9904 | €32,918 | €35,790 | +€2,872 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,918 | €35,790 | +€2,872 | +8.7% |
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 20 October 2026 via checked.be.