Brondeel Holding: 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.
Brondeel Holding
Largest movements
- Receivables within one year +€38,001
up €38,001 (+30.3%), from €125,402 to €163,403
of which Trade receivables: +€27,700
- Cash -€16,770
down €16,770 (-69.1%), from €24,281 to €7,511
mainly Receivables within one year (-€38,001) and Tax, wage and social debts (-€15,692)
- Reserves +€46,000
up €46,000 (+21.9%), from €209,959 to €255,959
of which Distributable reserves: +€46,000
- Tax, wage and social debts -€15,692
down €15,692 (-97.8%), from €16,037 to €345
- Other debts -€10,377
down €10,377 (-16.3%), from €63,661 to €53,284
- Gross operating margin -€59,880
down €59,880 (-43.4%), from €138,114 to €78,234
- Financial charges -€15,587
down €15,587 (-92.3%), from €16,895 to €1,308
- Taxes -€13,928
down €13,928 (-35.8%), from €38,919 to €24,991
- Write-downs +€13,680
no longer reported in 2025 (was -€13,680)
- Other operating charges -€13,097
down €13,097 (-90.0%), from €14,558 to €1,461
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 | €556,818 | €578,064 | +€21,245 | +3.8% |
| Fixed assets | 21/28 | €406,846 | €406,560 | -€285 | -0.1% |
| Tangible fixed assets | 22/27 | €1,716 | €1,430 | -€285 | -16.6% |
| Furniture and vehicles | 24 | €1,716 | €1,430 | -€285 | -16.6% |
| Financial fixed assets | 28 | €405,130 | €405,130 | = | 0.0% |
| Current assets | 29/58 | €149,973 | €171,503 | +€21,530 | +14.4% |
| Amounts receivable within one year | 40/41 | €125,402 | €163,403 | +€38,001 | +30.3% |
| Trade receivables | 40 | €122,279 | €149,979 | +€27,700 | +22.7% |
| Other amounts receivable | 41 | €3,123 | €13,424 | +€10,301 | +330% |
| Cash at bank and in hand | 54/58 | €24,281 | €7,511 | -€16,770 | -69.1% |
| Deferred charges and accrued income | 490/1 | €290 | €589 | +€299 | +103% |
| Total equity and liabilities | 10/49 | €556,818 | €578,064 | +€21,245 | +3.8% |
| Equity | 10/15 | €464,527 | €514,456 | +€49,929 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,959 | €255,959 | +€46,000 | +21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €208,099 | €254,099 | +€46,000 | +22.1% |
| Profit (loss) carried forward | 14 | €235,968 | €239,896 | +€3,929 | +1.7% |
| Amounts payable | 17/49 | €92,291 | €63,608 | -€28,683 | -31.1% |
| Amounts payable within one year | 42/48 | €92,291 | €63,608 | -€28,683 | -31.1% |
| Financial debts | 43 | €10,553 | €6,355 | -€4,199 | -39.8% |
| Credit institutions | 430/8 | €10,553 | €6,355 | -€4,199 | -39.8% |
| Trade debts | 44 | €2,040 | €3,624 | +€1,584 | +77.7% |
| Suppliers | 440/4 | €2,040 | €3,624 | +€1,584 | +77.7% |
| Taxes, remuneration and social security | 45 | €16,037 | €345 | -€15,692 | -97.8% |
| Taxes | 450/3 | €16,037 | €345 | -€15,692 | -97.8% |
| Other amounts payable | 47/48 | €63,661 | €53,284 | -€10,377 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €1,771 | +€286 | +19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,680 | - | +€13,680 | |
| Other operating charges | 640/8 | €14,558 | €1,461 | -€13,097 | -90.0% |
| Gross operating margin | 9900 | €138,114 | €78,234 | -€59,880 | -43.4% |
| Operating profit (loss) | 9901 | €135,752 | €75,003 | -€60,749 | -44.8% |
| Financial income | 75/76B | - | €1,225 | +€1,225 | |
| Recurring financial income | 75 | - | €1,225 | +€1,225 | |
| Financial charges | 65/66B | €16,895 | €1,308 | -€15,587 | -92.3% |
| Recurring financial charges | 65 | €16,895 | €1,308 | -€15,587 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €118,857 | €74,919 | -€43,937 | -37.0% |
| Income taxes | 67/77 | €38,919 | €24,991 | -€13,928 | -35.8% |
| Profit (loss) for the period | 9904 | €79,938 | €49,929 | -€30,009 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,938 | €49,929 | -€30,009 | -37.5% |
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 27 October 2026 via checked.be.