BROMO CONSULT: 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.
What changed
BROMO CONSULT
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €2.4m-€219,556
Equity
€12.1m
2024 · €10.0m+€2.1m
Cash
€1.8m
2024 · €1.8m+€38,984
Balance sheet total
€17.1m
2024 · €15.2m+€1.9m
Largest movements
Assets
- Current investments +€2.1m
up €2.1m (+24.0%), from €8.8m to €10.9m
- Tangible fixed assets -€301,307
down €301,307 (-9.3%), from €3.3m to €2.9m
of which Land and buildings: -€294,502
Equity and liabilities
- Reserves +€2.1m
up €2.1m (+27.0%), from €8.0m to €10.1m
of which Distributable reserves: +€2.2m
Income statement
- Financial income -€385,127
down €385,127 (-19.7%), from €2.0m to €1.6m
- Gross operating margin -€325,748
down €325,748 (-18.3%), from €1.8m to €1.5m
- Taxes -€153,498
down €153,498 (-35.9%), from €427,600 to €274,103
- Staff costs -€130,872
down €130,872 (-38.3%), from €341,758 to €210,886
- Depreciation -€123,576
down €123,576 (-40.6%), from €304,317 to €180,741
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.
Result 2024
€2.4m
Gross operating margin
-€325,748
Staff costs
+€130,872
Depreciation
+€123,576
Other operating charges
+€8,841
Financial income
-€385,127
Financial charges
+€75,742
Taxes
+€153,498
Deferred taxes and other
-€1,210
Result 2025
€2.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.1m
Investment
-€2.0m
Financing
-€62,521
Cash 2024
€1.8m
From operations (derived)
+€2.1m
Net result for the year
+€2.1m
Depreciation
+€180,741
Receivables within one year
-€62,950
Deferred charges and accrued income
+€28,434
Provisions
-€8,774
Trade debts
-€33,504
Tax, wage and social debts
-€77,856
Other debts
-€27,136
Accrued charges and deferred income
-€57,362
Investment (derived)
-€2.0m
Investment in fixed assets (net)
+€120,565
Current investments
-€2.1m
Financing
-€62,521
Debts after one year
-€30,371
Current portion of long-term debt
-€30,122
Contributions, distributions and other
-€2,028
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,199,774 | €17,077,962 | +€1.9m | +12.4% |
| Fixed assets | 21/28 | €4,616,512 | €4,315,205 | -€301,307 | -6.5% |
| Tangible fixed assets | 22/27 | €3,250,805 | €2,949,499 | -€301,307 | -9.3% |
| Land and buildings | 22 | €3,207,214 | €2,912,712 | -€294,502 | -9.2% |
| Plant, machinery and equipment | 23 | €5,290 | €6,696 | +€1,406 | +26.6% |
| Furniture and vehicles | 24 | €30,302 | €22,090 | -€8,211 | -27.1% |
| Other tangible fixed assets | 26 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,365,706 | €1,365,706 | = | 0.0% |
| Current assets | 29/58 | €10,583,262 | €12,762,757 | +€2.2m | +20.6% |
| Amounts receivable within one year | 40/41 | - | €62,950 | +€62,950 | |
| Trade receivables | 40 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 41 | - | €54,950 | +€54,950 | |
| Current investments | 50/53 | €8,790,885 | €10,896,880 | +€2.1m | +24.0% |
| Cash at bank and in hand | 54/58 | €1,756,603 | €1,795,588 | +€38,984 | +2.2% |
| Deferred charges and accrued income | 490/1 | €35,773 | €7,340 | -€28,434 | -79.5% |
| Total equity and liabilities | 10/49 | €15,199,774 | €17,077,962 | +€1.9m | +12.4% |
| Equity | 10/15 | €9,951,654 | €12,094,967 | +€2.1m | +21.5% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €7,951,110 | €10,094,967 | +€2.1m | +27.0% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €197,811 | €178,770 | -€19,041 | -9.6% |
| Distributable reserves | 133 | €7,553,299 | €9,716,197 | +€2.2m | +28.6% |
| Investment grants | 15 | €544 | - | -€544 | |
| Provisions and deferred taxes | 16 | €83,867 | €75,093 | -€8,774 | -10.5% |
| Deferred taxes | 168 | €83,867 | €75,093 | -€8,774 | -10.5% |
| Amounts payable | 17/49 | €5,164,253 | €4,907,903 | -€256,350 | -5.0% |
| Amounts payable after more than one year | 17 | €30,371 | - | -€30,371 | |
| Financial debts | 170/4 | €30,371 | - | -€30,371 | |
| Amounts payable within one year | 42/48 | €5,061,261 | €4,892,644 | -€168,618 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €60,493 | €30,371 | -€30,122 | -49.8% |
| Trade debts | 44 | €78,477 | €44,973 | -€33,504 | -42.7% |
| Suppliers | 440/4 | €78,477 | €44,973 | -€33,504 | -42.7% |
| Taxes, remuneration and social security | 45 | €179,458 | €101,602 | -€77,856 | -43.4% |
| Taxes | 450/3 | €139,772 | €76,461 | -€63,310 | -45.3% |
| Remuneration and social security | 454/9 | €39,686 | €25,141 | -€14,546 | -36.7% |
| Other amounts payable | 47/48 | €4,742,834 | €4,715,699 | -€27,136 | -0.6% |
| Accrued charges and deferred income | 492/3 | €72,621 | €15,259 | -€57,362 | -79.0% |
| Remuneration, social security and pensions | 62 | €341,758 | €210,886 | -€130,872 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304,317 | €180,741 | -€123,576 | -40.6% |
| Other operating charges | 640/8 | €46,132 | €37,291 | -€8,841 | -19.2% |
| Gross operating margin | 9900 | €1,780,943 | €1,455,196 | -€325,748 | -18.3% |
| Operating profit (loss) | 9901 | €1,088,735 | €1,026,277 | -€62,459 | -5.7% |
| Financial income | 75/76B | €1,952,753 | €1,567,626 | -€385,127 | -19.7% |
| Recurring financial income | 75 | €1,952,753 | €1,567,626 | -€385,127 | -19.7% |
| Financial charges | 65/66B | €258,975 | €183,233 | -€75,742 | -29.2% |
| Recurring financial charges | 65 | €258,975 | €183,233 | -€75,742 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €2,782,513 | €2,410,670 | -€371,843 | -13.4% |
| Transfer from deferred taxes | 780 | €9,984 | €8,774 | -€1,210 | -12.1% |
| Income taxes | 67/77 | €427,600 | €274,103 | -€153,498 | -35.9% |
| Profit (loss) for the period | 9904 | €2,364,897 | €2,145,341 | -€219,556 | -9.3% |
| Transfer from tax-exempt reserves | 789 | €21,739 | €19,041 | -€2,698 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,386,636 | €2,164,382 | -€222,254 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.