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
- Cash -€134,128
down €134,128 (-76.1%), from €176,364 to €42,236
mainly Debts after one year (-€73,998) and Net result for the year (-€62,572)
- Receivables within one year -€50,808
down €50,808 (-74.0%), from €68,621 to €17,813
of which Other amounts receivable: -€52,248
- Tangible fixed assets -€41,646
down €41,646 (-7.9%), from €524,590 to €482,944
of which Land and buildings: -€38,347
- Debts after one year -€73,998
down €73,998 (-22.7%), from €326,633 to €252,635
- Profit (loss) carried forward -€62,572
down €62,572 (-22.1%), from -€282,569 to -€345,140
- Other debts -€46,795
no longer reported in 2025 (was €46,795)
- Short-term financial debts -€44,120
down €44,120 (-50.0%), from €88,200 to €44,080
- Gross operating margin +€5,635
up €5,635, from -€585 to €5,051
- Other operating charges +€4,060
up €4,060 (+67.6%), from €6,006 to €10,066
- Financial charges +€1,013
up €1,013 (+6.8%), from €14,897 to €15,910
- Depreciation -€444
down €444 (-1.1%), from €42,090 to €41,646
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 | €769,690 | €543,129 | -€226,561 | -29.4% |
| Fixed assets | 21/28 | €524,590 | €482,944 | -€41,646 | -7.9% |
| Tangible fixed assets | 22/27 | €524,590 | €482,944 | -€41,646 | -7.9% |
| Land and buildings | 22 | €516,504 | €478,157 | -€38,347 | -7.4% |
| Plant, machinery and equipment | 23 | €2,450 | €1,302 | -€1,147 | -46.8% |
| Furniture and vehicles | 24 | €5,636 | €3,484 | -€2,152 | -38.2% |
| Current assets | 29/58 | €245,100 | €60,185 | -€184,915 | -75.4% |
| Amounts receivable within one year | 40/41 | €68,621 | €17,813 | -€50,808 | -74.0% |
| Trade receivables | 40 | - | €1,440 | +€1,440 | |
| Other amounts receivable | 41 | €68,621 | €16,373 | -€52,248 | -76.1% |
| Cash at bank and in hand | 54/58 | €176,364 | €42,236 | -€134,128 | -76.1% |
| Deferred charges and accrued income | 490/1 | €115 | €136 | +€21 | +18.4% |
| Total equity and liabilities | 10/49 | €769,690 | €543,129 | -€226,561 | -29.4% |
| Equity | 10/15 | €234,368 | €171,796 | -€62,572 | -26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €10,737 | €10,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,696 | - | -€5,696 | |
| Reserves not available under the articles | 1311 | €5,696 | - | -€5,696 | |
| Distributable reserves | 133 | €5,041 | €10,737 | +€5,696 | +113.0% |
| Profit (loss) carried forward | 14 | -€282,569 | -€345,140 | -€62,572 | -22.1% |
| Amounts payable | 17/49 | €535,322 | €371,333 | -€163,989 | -30.6% |
| Amounts payable after more than one year | 17 | €326,633 | €252,635 | -€73,998 | -22.7% |
| Financial debts | 170/4 | €326,633 | €252,635 | -€73,998 | -22.7% |
| Amounts payable within one year | 42/48 | €208,688 | €118,698 | -€89,991 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €73,301 | €73,998 | +€697 | +1.0% |
| Financial debts | 43 | €88,200 | €44,080 | -€44,120 | -50.0% |
| Credit institutions | 430/8 | €88,200 | €44,080 | -€44,120 | -50.0% |
| Trade debts | 44 | €392 | €619 | +€227 | +57.7% |
| Suppliers | 440/4 | €392 | €619 | +€227 | +57.7% |
| Other amounts payable | 47/48 | €46,795 | - | -€46,795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,090 | €41,646 | -€444 | -1.1% |
| Other operating charges | 640/8 | €6,006 | €10,066 | +€4,060 | +67.6% |
| Gross operating margin | 9900 | -€585 | €5,051 | +€5,635 | |
| Operating profit (loss) | 9901 | -€48,681 | -€46,662 | +€2,019 | +4.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14,897 | €15,910 | +€1,013 | +6.8% |
| Recurring financial charges | 65 | €14,897 | €15,910 | +€1,013 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€63,578 | -€62,572 | +€1,007 | +1.6% |
| Profit (loss) for the period | 9904 | -€63,578 | -€62,572 | +€1,007 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,578 | -€62,572 | +€1,007 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.