BRONIMMO: 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.
BRONIMMO
Largest movements
- Receivables within one year +€17,500
up €17,500 (+26.0%), from €67,220 to €84,721
of which Other amounts receivable: +€17,500
- Tangible fixed assets -€9,106
down €9,106 (-9.7%), from €93,651 to €84,545
- Profit (loss) carried forward +€17,298
up €17,298 (+31.8%), from €54,377 to €71,675
- Debts after one year -€8,365
down €8,365 (-74.7%), from €11,191 to €2,826
- Provisions -€15,000
no longer reported in 2024 (was €15,000)
- Taxes -€3,971
down €3,971 (-83.9%), from €4,731 to €760
- Financial income -€2,872
no longer reported in 2024 (was €2,872)
- Gross operating margin -€1,051
down €1,051 (-3.6%), from €29,085 to €28,034
- Other operating charges +€373
new in 2024: €373
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,988 | €170,088 | +€9,100 | +5.7% |
| Fixed assets | 21/28 | €93,651 | €84,545 | -€9,106 | -9.7% |
| Tangible fixed assets | 22/27 | €93,651 | €84,545 | -€9,106 | -9.7% |
| Land and buildings | 22 | €93,651 | €84,545 | -€9,106 | -9.7% |
| Current assets | 29/58 | €67,337 | €85,543 | +€18,206 | +27.0% |
| Amounts receivable within one year | 40/41 | €67,220 | €84,721 | +€17,500 | +26.0% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €62,220 | €79,721 | +€17,500 | +28.1% |
| Cash at bank and in hand | 54/58 | €117 | €823 | +€706 | +603.3% |
| Total equity and liabilities | 10/49 | €160,988 | €170,088 | +€9,100 | +5.7% |
| Equity | 10/15 | €122,547 | €139,846 | +€17,298 | +14.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,377 | €71,675 | +€17,298 | +31.8% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €23,440 | €15,242 | -€8,198 | -35.0% |
| Amounts payable after more than one year | 17 | €11,191 | €2,826 | -€8,365 | -74.7% |
| Financial debts | 170/4 | €11,191 | €2,826 | -€8,365 | -74.7% |
| Amounts payable within one year | 42/48 | €12,249 | €12,416 | +€167 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,198 | €8,365 | +€167 | +2.0% |
| Other amounts payable | 47/48 | €4,051 | €4,051 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,106 | €9,106 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | - | €373 | +€373 | |
| Gross operating margin | 9900 | €29,085 | €28,034 | -€1,051 | -3.6% |
| Operating profit (loss) | 9901 | €4,979 | €18,555 | +€13,577 | +272.7% |
| Financial income | 75/76B | €2,872 | - | -€2,872 | |
| Recurring financial income | 75 | €2,872 | - | -€2,872 | |
| Financial charges | 65/66B | €668 | €497 | -€171 | -25.7% |
| Recurring financial charges | 65 | €668 | €497 | -€171 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €7,183 | €18,058 | +€10,876 | +151.4% |
| Income taxes | 67/77 | €4,731 | €760 | -€3,971 | -83.9% |
| Profit (loss) for the period | 9904 | €2,452 | €17,298 | +€14,847 | +605.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,452 | €17,298 | +€14,847 | +605.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.