bron-co.group: 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-co.group
Largest movements
- Intangible fixed assets -€44,000
down €44,000 (-50.0%), from €88,000 to €44,000
- Cash +€37,619
up €37,619 (+42.5%), from €88,414 to €126,033
mainly Depreciation (+€44,404) and Other debts (+€15,070)
- Receivables within one year -€12,336
down €12,336 (-21.5%), from €57,420 to €45,084
of which Trade receivables: -€30,766
- Reserves -€22,194
down €22,194 (-19.1%), from €116,073 to €93,879
of which Distributable reserves: -€22,194
- Other debts +€15,070
up €15,070 (+80.5%), from €18,722 to €33,792
- Tax, wage and social debts -€10,595
down €10,595 (-51.6%), from €20,525 to €9,930
- Gross operating margin -€39,259
down €39,259 (-37.8%), from €103,893 to €64,634
- Taxes -€9,492
down €9,492 (-60.7%), from €15,638 to €6,145
- Financial charges -€4,168
down €4,168 (-80.8%), from €5,158 to €989
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 | €238,094 | €218,314 | -€19,779 | -8.3% |
| Fixed assets | 21/28 | €89,749 | €44,915 | -€44,833 | -50.0% |
| Intangible fixed assets | 21 | €88,000 | €44,000 | -€44,000 | -50.0% |
| Tangible fixed assets | 22/27 | €249 | €915 | +€667 | +268% |
| Plant, machinery and equipment | 23 | €220 | €915 | +€695 | +316% |
| Furniture and vehicles | 24 | €29 | €0 | -€29 | -100% |
| Financial fixed assets | 28 | €1,500 | €0 | -€1,500 | -100% |
| Current assets | 29/58 | €148,345 | €173,399 | +€25,054 | +16.9% |
| Amounts receivable within one year | 40/41 | €57,420 | €45,084 | -€12,336 | -21.5% |
| Trade receivables | 40 | €57,349 | €26,583 | -€30,766 | -53.6% |
| Other amounts receivable | 41 | €71 | €18,501 | +€18,430 | +26,090% |
| Current investments | 50/53 | €60 | €60 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,414 | €126,033 | +€37,619 | +42.5% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,222 | -€229 | -9.3% |
| Total equity and liabilities | 10/49 | €238,094 | €218,314 | -€19,779 | -8.3% |
| Equity | 10/15 | €194,338 | €172,144 | -€22,194 | -11.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €116,073 | €93,879 | -€22,194 | -19.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €113,573 | €91,379 | -€22,194 | -19.5% |
| Profit (loss) carried forward | 14 | €53,265 | €53,265 | = | 0.0% |
| Amounts payable | 17/49 | €43,755 | €46,170 | +€2,415 | +5.5% |
| Amounts payable within one year | 42/48 | €43,755 | €46,170 | +€2,415 | +5.5% |
| Trade debts | 44 | €4,508 | €2,448 | -€2,059 | -45.7% |
| Suppliers | 440/4 | €4,508 | €2,448 | -€2,059 | -45.7% |
| Taxes, remuneration and social security | 45 | €20,525 | €9,930 | -€10,595 | -51.6% |
| Taxes | 450/3 | €20,525 | €9,930 | -€10,595 | -51.6% |
| Other amounts payable | 47/48 | €18,722 | €33,792 | +€15,070 | +80.5% |
| Remuneration, social security and pensions | 62 | €261 | €0 | -€261 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,459 | €44,404 | -€55 | -0.1% |
| Other operating charges | 640/8 | €1,399 | €1,538 | +€139 | +9.9% |
| Gross operating margin | 9900 | €103,893 | €64,634 | -€39,259 | -37.8% |
| Operating profit (loss) | 9901 | €57,774 | €18,693 | -€39,081 | -67.6% |
| Financial income | 75/76B | €0 | €40 | +€40 | +39,530% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +39,530% |
| Financial charges | 65/66B | €5,158 | €989 | -€4,168 | -80.8% |
| Recurring financial charges | 65 | €5,158 | €989 | -€4,168 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €52,616 | €17,743 | -€34,873 | -66.3% |
| Income taxes | 67/77 | €15,638 | €6,145 | -€9,492 | -60.7% |
| Profit (loss) for the period | 9904 | €36,979 | €11,598 | -€25,381 | -68.6% |
| Transfer from tax-exempt reserves | 789 | €92 | €0 | -€92 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €37,070 | €11,598 | -€25,473 | -68.7% |
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.