BRON: 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.
BRON
Largest movements
- Cash +€18,688
up €18,688 (+632.9%), from €2,953 to €21,641
mainly Net result for the year (+€35,070) and Trade debts (+€28,121)
- Receivables within one year +€14,979
up €14,979 (+186.0%), from €8,051 to €23,030
of which Trade receivables: +€13,627
- Stocks and contracts +€12,046
up €12,046 (+67.1%), from €17,954 to €30,000
- Tangible fixed assets -€11,398
down €11,398 (-33.2%), from €34,331 to €22,933
of which Plant, machinery and equipment: -€7,152
- Deferred charges and accrued income +€2,183
up €2,183, from €0 to €2,183
- Profit (loss) carried forward +€35,070
up €35,070, from -€33,063 to €2,007
- Debts after one year -€30,000
down €30,000 (-60.0%), from €50,000 to €20,000
- Trade debts +€28,121
up €28,121 (+1335.4%), from €2,106 to €30,226
- Other debts +€12,440
up €12,440 (+331.2%), from €3,756 to €16,196
- Accrued charges and deferred income -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Gross operating margin +€33,669
up €33,669 (+195.0%), from €17,263 to €50,932
- Turnover +€29,533
up €29,533 (+28.9%), from €102,339 to €131,872
- Purchases and services +€8,811
up €8,811 (+9.8%), from €90,128 to €98,940
- Taxes +€1,366
up €1,366, from €0 to €1,366
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 | €64,289 | €101,286 | +€36,997 | +57.5% |
| Fixed assets | 21/28 | €34,331 | €23,433 | -€10,898 | -31.7% |
| Tangible fixed assets | 22/27 | €34,331 | €22,933 | -€11,398 | -33.2% |
| Land and buildings | 22 | €851 | €383 | -€468 | -55.0% |
| Plant, machinery and equipment | 23 | €20,925 | €13,773 | -€7,152 | -34.2% |
| Furniture and vehicles | 24 | €5,779 | €2,858 | -€2,921 | -50.5% |
| Other tangible fixed assets | 26 | €6,776 | €5,919 | -€857 | -12.7% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €29,958 | €77,853 | +€47,895 | +159.9% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 290 | €1,000 | €1,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €17,954 | €30,000 | +€12,046 | +67.1% |
| Stocks | 30/36 | €17,954 | €30,000 | +€12,046 | +67.1% |
| Amounts receivable within one year | 40/41 | €8,051 | €23,030 | +€14,979 | +186.0% |
| Trade receivables | 40 | €5,623 | €19,250 | +€13,627 | +242.3% |
| Other amounts receivable | 41 | €2,428 | €3,779 | +€1,351 | +55.7% |
| Cash at bank and in hand | 54/58 | €2,953 | €21,641 | +€18,688 | +632.9% |
| Deferred charges and accrued income | 490/1 | €0 | €2,183 | +€2,183 | |
| Total equity and liabilities | 10/49 | €64,289 | €101,286 | +€36,997 | +57.5% |
| Equity | 10/15 | -€21,573 | €13,497 | +€35,070 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,490 | €6,490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €5,990 | €5,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,063 | €2,007 | +€35,070 | |
| Amounts payable | 17/49 | €85,862 | €87,789 | +€1,927 | +2.2% |
| Amounts payable after more than one year | 17 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Financial debts | 170/4 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Amounts payable within one year | 42/48 | €5,862 | €47,789 | +€41,927 | +715.3% |
| Trade debts | 44 | €2,106 | €30,226 | +€28,121 | +1335.4% |
| Suppliers | 440/4 | €2,106 | €30,226 | +€28,121 | +1335.4% |
| Taxes, remuneration and social security | 45 | €0 | €1,366 | +€1,366 | |
| Taxes | 450/3 | €0 | €1,366 | +€1,366 | |
| Other amounts payable | 47/48 | €3,756 | €16,196 | +€12,440 | +331.2% |
| Accrued charges and deferred income | 492/3 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Turnover | 70 | €102,339 | €131,872 | +€29,533 | +28.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,128 | €98,940 | +€8,811 | +9.8% |
| Remuneration, social security and pensions | 62 | - | €269 | +€269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,398 | €11,398 | = | 0.0% |
| Other operating charges | 640/8 | €1,183 | €2,165 | +€982 | +83.0% |
| Gross operating margin | 9900 | €17,263 | €50,932 | +€33,669 | +195.0% |
| Operating profit (loss) | 9901 | €4,682 | €37,101 | +€32,419 | +692.4% |
| Financial income | 75/76B | €110 | €0 | -€110 | -100.0% |
| Recurring financial income | 75 | €110 | €0 | -€110 | -100.0% |
| Financial charges | 65/66B | €473 | €665 | +€192 | +40.5% |
| Recurring financial charges | 65 | €473 | €665 | +€192 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €4,319 | €36,436 | +€32,117 | +743.6% |
| Income taxes | 67/77 | €0 | €1,366 | +€1,366 | |
| Profit (loss) for the period | 9904 | €4,319 | €35,070 | +€30,751 | +712.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,319 | €35,070 | +€30,751 | +712.0% |
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 12 October 2026 via checked.be.