BRON CORPORATION: 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 CORPORATION
Largest movements
- Receivables within one year -€428,072
down €428,072 (-36.3%), from €1.2m to €752,444
of which Trade receivables: -€405,180
- Stocks and contracts +€206,634
up €206,634 (+183%), from €113,179 to €319,813
- Cash +€78,891
up €78,891 (+800%), from €9,860 to €88,751
mainly Receivables within one year (+€428,072) and Net result for the year (+€124,619)
- Trade debts -€252,602
down €252,602 (-48.7%), from €519,202 to €266,600
- Profit (loss) carried forward +€124,619
new in 2025: €124,619
- Tax, wage and social debts -€27,055
down €27,055 (-81.1%), from €33,346 to €6,290
of which Taxes: -€33,346
- Short-term financial debts +€24,068
new in 2025: €24,068
- Turnover -€4.7m
no longer reported in 2025 (was €4.7m)
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 | €1,315,475 | €1,182,637 | -€132,838 | -10.1% |
| Fixed assets | 21/28 | €11,920 | €16,611 | +€4,691 | +39.4% |
| Tangible fixed assets | 22/27 | €11,920 | €13,360 | +€1,440 | +12.1% |
| Plant, machinery and equipment | 23 | €1,048 | €3,737 | +€2,689 | +257% |
| Furniture and vehicles | 24 | €10,872 | €9,623 | -€1,248 | -11.5% |
| Financial fixed assets | 28 | - | €3,251 | +€3,251 | |
| Current assets | 29/58 | €1,303,555 | €1,166,026 | -€137,529 | -10.6% |
| Stocks and contracts in progress | 3 | €113,179 | €319,813 | +€206,634 | +183% |
| Stocks | 30/36 | €113,179 | €319,813 | +€206,634 | +183% |
| Amounts receivable within one year | 40/41 | €1,180,516 | €752,444 | -€428,072 | -36.3% |
| Trade receivables | 40 | €1,124,564 | €719,384 | -€405,180 | -36.0% |
| Other amounts receivable | 41 | €55,952 | €33,061 | -€22,892 | -40.9% |
| Cash at bank and in hand | 54/58 | €9,860 | €88,751 | +€78,891 | +800% |
| Deferred charges and accrued income | 490/1 | - | €5,018 | +€5,018 | |
| Total equity and liabilities | 10/49 | €1,315,475 | €1,182,637 | -€132,838 | -10.1% |
| Equity | 10/15 | €125,304 | €249,923 | +€124,619 | +99.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €105,304 | €105,304 | = | 0.0% |
| Distributable reserves | 133 | €105,304 | €105,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €124,619 | +€124,619 | |
| Amounts payable | 17/49 | €1,190,171 | €932,714 | -€257,457 | -21.6% |
| Amounts payable after more than one year | 17 | €580,261 | €580,261 | = | 0.0% |
| Financial debts | 170/4 | €580,261 | €580,261 | = | 0.0% |
| Amounts payable within one year | 42/48 | €585,583 | €327,360 | -€258,223 | -44.1% |
| Financial debts | 43 | - | €24,068 | +€24,068 | |
| Other loans | 439 | - | €24,068 | +€24,068 | |
| Trade debts | 44 | €519,202 | €266,600 | -€252,602 | -48.7% |
| Suppliers | 440/4 | €519,202 | €266,600 | -€252,602 | -48.7% |
| Taxes, remuneration and social security | 45 | €33,346 | €6,290 | -€27,055 | -81.1% |
| Taxes | 450/3 | €33,346 | €0 | -€33,346 | -100% |
| Remuneration and social security | 454/9 | - | €6,290 | +€6,290 | |
| Other amounts payable | 47/48 | €33,035 | €30,402 | -€2,633 | -8.0% |
| Accrued charges and deferred income | 492/3 | €24,327 | €25,093 | +€765 | +3.1% |
| Turnover | 70 | €4,658,637 | - | -€4.7m | |
| Remuneration, social security and pensions | 62 | - | €11,550 | +€11,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €3,859 | +€2,879 | +294% |
| Other operating charges | 640/8 | €456 | €2,387 | +€1,931 | +424% |
| Gross operating margin | 9900 | €184,042 | €219,744 | +€35,703 | +19.4% |
| Operating profit (loss) | 9901 | €182,606 | €201,948 | +€19,343 | +10.6% |
| Financial income | 75/76B | €36,455 | €2,123 | -€34,332 | -94.2% |
| Recurring financial income | 75 | €36,455 | €2,123 | -€34,332 | -94.2% |
| Financial charges | 65/66B | €80,411 | €36,879 | -€43,532 | -54.1% |
| Recurring financial charges | 65 | €80,411 | €36,879 | -€43,532 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €138,649 | €167,192 | +€28,543 | +20.6% |
| Income taxes | 67/77 | €33,346 | €42,573 | +€9,227 | +27.7% |
| Profit (loss) for the period | 9904 | €105,304 | €124,619 | +€19,315 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,304 | €124,619 | +€19,315 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.