BRONFORT: what changed
Two fiscal 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.
BRONFORT
Largest movements
- Stocks and contracts +€146,039
up €146,039 (+44.9%), from €324,933 to €470,972
- Cash +€118,490
up €118,490 (+2106.0%), from €5,626 to €124,116
mainly Short-term financial debts (+€251,797) and Depreciation (+€49,364)
- Receivables within one year +€32,480
up €32,480 (+8.9%), from €363,137 to €395,617
of which Trade receivables: +€36,538
- Tangible fixed assets -€15,827
down €15,827 (-9.4%), from €168,761 to €152,934
of which Furniture and vehicles: -€23,300
- Short-term financial debts +€251,797
up €251,797 (+98.7%), from €255,221 to €507,018
- Trade debts +€47,069
up €47,069 (+24.5%), from €192,109 to €239,178
- Debts after one year -€29,178
down €29,178 (-57.8%), from €50,459 to €21,281
- Purchases and services +€86,524
up €86,524 (+1.6%), from €5.4m to €5.5m
- Gross operating margin -€68,236
down €68,236 (-42.3%), from €161,124 to €92,888
- Other operating charges -€52,605
down €52,605 (-88.0%), from €59,771 to €7,165
- Depreciation +€15,637
up €15,637 (+46.4%), from €33,727 to €49,364
- Taxes -€9,771
down €9,771 (-64.4%), from €15,170 to €5,399
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 | €863,520 | €1,145,618 | +€282,098 | +32.7% |
| Fixed assets | 21/28 | €169,689 | €153,862 | -€15,827 | -9.3% |
| Tangible fixed assets | 22/27 | €168,761 | €152,934 | -€15,827 | -9.4% |
| Land and buildings | 22 | €107,711 | €115,185 | +€7,474 | +6.9% |
| Furniture and vehicles | 24 | €61,050 | €37,749 | -€23,300 | -38.2% |
| Financial fixed assets | 28 | €928 | €928 | = | 0.0% |
| Current assets | 29/58 | €693,831 | €991,756 | +€297,925 | +42.9% |
| Stocks and contracts in progress | 3 | €324,933 | €470,972 | +€146,039 | +44.9% |
| Stocks | 30/36 | €324,933 | €470,972 | +€146,039 | +44.9% |
| Amounts receivable within one year | 40/41 | €363,137 | €395,617 | +€32,480 | +8.9% |
| Trade receivables | 40 | €327,865 | €364,403 | +€36,538 | +11.1% |
| Other amounts receivable | 41 | €35,272 | €31,214 | -€4,058 | -11.5% |
| Cash at bank and in hand | 54/58 | €5,626 | €124,116 | +€118,490 | +2106.0% |
| Deferred charges and accrued income | 490/1 | €135 | €1,051 | +€916 | +676.7% |
| Total equity and liabilities | 10/49 | €863,520 | €1,145,618 | +€282,098 | +32.7% |
| Equity | 10/15 | €151,825 | €164,597 | +€12,773 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,860 | €131,860 | +€10,000 | +8.2% |
| 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 | €120,000 | €130,000 | +€10,000 | +8.3% |
| Profit (loss) carried forward | 14 | €11,365 | €14,137 | +€2,773 | +24.4% |
| Amounts payable | 17/49 | €711,696 | €981,021 | +€269,325 | +37.8% |
| Amounts payable after more than one year | 17 | €50,459 | €21,281 | -€29,178 | -57.8% |
| Financial debts | 170/4 | €50,459 | €21,281 | -€29,178 | -57.8% |
| Amounts payable within one year | 42/48 | €661,237 | €959,740 | +€298,503 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €28,706 | €29,178 | +€472 | +1.6% |
| Financial debts | 43 | €255,221 | €507,018 | +€251,797 | +98.7% |
| Credit institutions | 430/8 | €255,221 | €507,018 | +€251,797 | +98.7% |
| Trade debts | 44 | €192,109 | €239,178 | +€47,069 | +24.5% |
| Suppliers | 440/4 | €192,109 | €239,178 | +€47,069 | +24.5% |
| Taxes, remuneration and social security | 45 | €13,020 | €14,673 | +€1,653 | +12.7% |
| Taxes | 450/3 | €13,020 | €14,673 | +€1,653 | +12.7% |
| Other amounts payable | 47/48 | €172,181 | €169,693 | -€2,489 | -1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,379,408 | €5,465,933 | +€86,524 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,727 | €49,364 | +€15,637 | +46.4% |
| Other operating charges | 640/8 | €59,771 | €7,165 | -€52,605 | -88.0% |
| Gross operating margin | 9900 | €161,124 | €92,888 | -€68,236 | -42.3% |
| Operating profit (loss) | 9901 | €67,626 | €36,359 | -€31,267 | -46.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €22,609 | €18,187 | -€4,422 | -19.6% |
| Recurring financial charges | 65 | €22,609 | €18,187 | -€4,422 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €45,017 | €18,172 | -€26,845 | -59.6% |
| Income taxes | 67/77 | €15,170 | €5,399 | -€9,771 | -64.4% |
| Profit (loss) for the period | 9904 | €29,848 | €12,773 | -€17,075 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,848 | €12,773 | -€17,075 | -57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.