BRONROMME: 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.
What changed
BRONROMME
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€94,437
2024 · €496+€93,941
Equity
€158,951
2024 · €64,514+€94,437
Cash
€44,562
2024 · €70,529-€25,967
Balance sheet total
€3.6m
2024 · €3.8m-€139,203
Largest movements
Assets
- Tangible fixed assets -€94,347
down €94,347 (-2.6%), from €3.6m to €3.5m
of which Land and buildings: -€86,280
Equity and liabilities
- Trade debts -€194,186
down €194,186 (-58.7%), from €331,017 to €136,831
- Profit (loss) carried forward +€94,437
up €94,437 (+206%), from €45,914 to €140,351
Income statement
- Gross operating margin +€130,844
up €130,844 (+35.8%), from €365,753 to €496,597
- Taxes +€15,476
up €15,476, from €0 to €15,476
- Depreciation +€13,820
up €13,820 (+9.4%), from €146,684 to €160,504
- Other operating charges +€8,281
up €8,281 (+46.6%), from €17,754 to €26,035
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.
Result 2024
€496
Gross operating margin
+€130,844
Staff costs
+€1,794
Depreciation
-€13,820
Other operating charges
-€8,281
Financial income
-€2,397
Financial charges
+€1,278
Taxes
-€15,476
Result 2025
€94,437
raises the resultlowers the result
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.
From operations
+€49,024
Investment
-€64,118
Financing
-€10,874
Cash 2024
€70,529
From operations (derived)
+€49,024
Net result for the year
+€94,437
Depreciation
+€160,504
Receivables within one year
+€23,980
Deferred charges and accrued income
-€7,130
Trade debts
-€194,186
Tax, wage and social debts
+€2,024
Advances received
-€35,897
Other debts
-€7,297
Accrued charges and deferred income
+€12,589
Investment (derived)
-€64,118
Investment in fixed assets (net)
-€64,118
Financing
-€10,874
Debts after one year
-€29,022
Current portion of long-term debt
+€18,148
Cash 2025
€44,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,765,470 | €3,626,267 | -€139,203 | -3.7% |
| Fixed assets | 21/28 | €3,587,992 | €3,491,605 | -€96,386 | -2.7% |
| Intangible fixed assets | 21 | €6,831 | €4,791 | -€2,039 | -29.9% |
| Tangible fixed assets | 22/27 | €3,581,161 | €3,486,814 | -€94,347 | -2.6% |
| Land and buildings | 22 | €3,447,062 | €3,360,782 | -€86,280 | -2.5% |
| Plant, machinery and equipment | 23 | €112,207 | €104,174 | -€8,033 | -7.2% |
| Furniture and vehicles | 24 | €21,892 | €21,858 | -€34 | -0.2% |
| Current assets | 29/58 | €177,479 | €134,662 | -€42,817 | -24.1% |
| Amounts receivable within one year | 40/41 | €106,259 | €82,279 | -€23,980 | -22.6% |
| Trade receivables | 40 | €71,740 | €77,755 | +€6,015 | +8.4% |
| Other amounts receivable | 41 | €34,519 | €4,524 | -€29,995 | -86.9% |
| Cash at bank and in hand | 54/58 | €70,529 | €44,562 | -€25,967 | -36.8% |
| Deferred charges and accrued income | 490/1 | €691 | €7,822 | +€7,130 | +1,032% |
| Total equity and liabilities | 10/49 | €3,765,470 | €3,626,267 | -€139,203 | -3.7% |
| Equity | 10/15 | €64,514 | €158,951 | +€94,437 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,914 | €140,351 | +€94,437 | +206% |
| Amounts payable | 17/49 | €3,700,957 | €3,467,317 | -€233,640 | -6.3% |
| Amounts payable after more than one year | 17 | €2,409,729 | €2,380,707 | -€29,022 | -1.2% |
| Financial debts | 170/4 | €2,409,729 | €2,380,707 | -€29,022 | -1.2% |
| Amounts payable within one year | 42/48 | €1,276,350 | €1,059,142 | -€217,208 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €158,284 | €176,432 | +€18,148 | +11.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €331,017 | €136,831 | -€194,186 | -58.7% |
| Suppliers | 440/4 | €331,017 | €136,831 | -€194,186 | -58.7% |
| Advances received on contracts in progress | 46 | €166,199 | €130,302 | -€35,897 | -21.6% |
| Taxes, remuneration and social security | 45 | €8,147 | €10,171 | +€2,024 | +24.8% |
| Taxes | 450/3 | €0 | €1,985 | +€1,985 | |
| Remuneration and social security | 454/9 | €8,147 | €8,186 | +€39 | +0.5% |
| Other amounts payable | 47/48 | €612,703 | €605,406 | -€7,297 | -1.2% |
| Accrued charges and deferred income | 492/3 | €14,878 | €27,467 | +€12,589 | +84.6% |
| Remuneration, social security and pensions | 62 | €84,971 | €83,177 | -€1,794 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,684 | €160,504 | +€13,820 | +9.4% |
| Other operating charges | 640/8 | €17,754 | €26,035 | +€8,281 | +46.6% |
| Gross operating margin | 9900 | €365,753 | €496,597 | +€130,844 | +35.8% |
| Operating profit (loss) | 9901 | €116,344 | €226,881 | +€110,537 | +95.0% |
| Financial income | 75/76B | €2,397 | €0 | -€2,397 | -100.0% |
| Recurring financial income | 75 | €2,397 | €0 | -€2,397 | -100.0% |
| Financial charges | 65/66B | €118,246 | €116,968 | -€1,278 | -1.1% |
| Recurring financial charges | 65 | €118,246 | €116,968 | -€1,278 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €496 | €109,913 | +€109,418 | +22,080% |
| Income taxes | 67/77 | €0 | €15,476 | +€15,476 | |
| Profit (loss) for the period | 9904 | €496 | €94,437 | +€93,941 | +18,957% |
| Profit (loss) for the period to be appropriated | 9905 | €496 | €94,437 | +€93,941 | +18,957% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.