Bronn Technics: 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.
Bronn Technics
Largest movements
- Receivables within one year -€477,980
down €477,980 (-89.2%), from €535,876 to €57,896
of which Trade receivables: -€501,885
- Stocks and contracts +€390,809
up €390,809 (+18.1%), from €2.2m to €2.6m
- Cash +€131,169
up €131,169 (+78.6%), from €166,917 to €298,085
mainly Receivables within one year (+€477,980) and Current portion of long-term debt (+€271,279)
- Current portion of long-term debt +€271,279
up €271,279 (+135.6%), from €200,000 to €471,279
- Advances received -€172,000
down €172,000 (-65.6%), from €262,000 to €90,000
- Tax, wage and social debts -€119,248
down €119,248 (-66.6%), from €179,100 to €59,852
of which Taxes: -€122,381
- Trade debts +€117,225
up €117,225 (+8.2%), from €1.4m to €1.5m
- Reserves -€54,938
down €54,938 (-6.2%), from €886,373 to €831,434
of which Distributable reserves: -€54,938
- Gross operating margin -€276,801
down €276,801 (-96.0%), from €288,286 to €11,485
- Taxes -€98,241
down €98,241 (-95.2%), from €103,207 to €4,966
- Financial income -€53,689
down €53,689 (-77.3%), from €69,474 to €15,785
- Financial charges +€37,874
up €37,874 (+332.4%), from €11,394 to €49,267
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 | €2,967,621 | €3,007,409 | +€39,787 | +1.3% |
| Fixed assets | 21/28 | €93,194 | €91,337 | -€1,856 | -2.0% |
| Tangible fixed assets | 22/27 | €75,154 | €73,297 | -€1,856 | -2.5% |
| Plant, machinery and equipment | 23 | €7,832 | €7,140 | -€692 | -8.8% |
| Furniture and vehicles | 24 | €8,266 | €4,407 | -€3,859 | -46.7% |
| Other tangible fixed assets | 26 | €59,056 | €61,750 | +€2,694 | +4.6% |
| Financial fixed assets | 28 | €18,040 | €18,040 | = | 0.0% |
| Current assets | 29/58 | €2,874,428 | €2,916,071 | +€41,644 | +1.4% |
| Stocks and contracts in progress | 3 | €2,163,584 | €2,554,393 | +€390,809 | +18.1% |
| Stocks | 30/36 | €2,163,584 | €2,554,393 | +€390,809 | +18.1% |
| Amounts receivable within one year | 40/41 | €535,876 | €57,896 | -€477,980 | -89.2% |
| Trade receivables | 40 | €535,876 | €33,991 | -€501,885 | -93.7% |
| Other amounts receivable | 41 | - | €23,905 | +€23,905 | |
| Cash at bank and in hand | 54/58 | €166,917 | €298,085 | +€131,169 | +78.6% |
| Deferred charges and accrued income | 490/1 | €8,052 | €5,698 | -€2,354 | -29.2% |
| Total equity and liabilities | 10/49 | €2,967,621 | €3,007,409 | +€39,787 | +1.3% |
| Equity | 10/15 | €901,978 | €847,040 | -€54,938 | -6.1% |
| Contributions | 10/11 | €15,605 | €15,605 | = | 0.0% |
| Reserves | 13 | €886,373 | €831,434 | -€54,938 | -6.2% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Distributable reserves | 133 | €883,573 | €828,634 | -€54,938 | -6.2% |
| Amounts payable | 17/49 | €2,065,643 | €2,160,369 | +€94,726 | +4.6% |
| Amounts payable after more than one year | 17 | €2,498 | - | -€2,498 | |
| Financial debts | 170/4 | €2,498 | - | -€2,498 | |
| Amounts payable within one year | 42/48 | €2,063,145 | €2,160,369 | +€97,224 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €471,279 | +€271,279 | +135.6% |
| Trade debts | 44 | €1,422,013 | €1,539,238 | +€117,225 | +8.2% |
| Suppliers | 440/4 | €1,422,013 | €1,539,238 | +€117,225 | +8.2% |
| Advances received on contracts in progress | 46 | €262,000 | €90,000 | -€172,000 | -65.6% |
| Taxes, remuneration and social security | 45 | €179,100 | €59,852 | -€119,248 | -66.6% |
| Taxes | 450/3 | €178,854 | €56,473 | -€122,381 | -68.4% |
| Remuneration and social security | 454/9 | €246 | €3,379 | +€3,134 | +1276.2% |
| Other amounts payable | 47/48 | €33 | - | -€33 | |
| Remuneration, social security and pensions | 62 | €4,040 | €3,808 | -€231 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,025 | €19,661 | +€637 | +3.3% |
| Other operating charges | 640/8 | €3,622 | €4,505 | +€884 | +24.4% |
| Gross operating margin | 9900 | €288,286 | €11,485 | -€276,801 | -96.0% |
| Operating profit (loss) | 9901 | €261,600 | -€16,490 | -€278,090 | |
| Financial income | 75/76B | €69,474 | €15,785 | -€53,689 | -77.3% |
| Recurring financial income | 75 | €69,474 | €15,785 | -€53,689 | -77.3% |
| Financial charges | 65/66B | €11,394 | €49,267 | +€37,874 | +332.4% |
| Recurring financial charges | 65 | €11,394 | €49,267 | +€37,874 | +332.4% |
| Profit (loss) for the period before taxes | 9903 | €319,680 | -€49,973 | -€369,653 | |
| Income taxes | 67/77 | €103,207 | €4,966 | -€98,241 | -95.2% |
| Profit (loss) for the period | 9904 | €216,473 | -€54,938 | -€271,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €216,473 | -€54,938 | -€271,412 |
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 7 October 2026 via checked.be.