Bronski: 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.
Bronski
Largest movements
- Cash -€29,736
down €29,736 (-21.8%), from €136,661 to €106,926
mainly Contributions, distributions and other (-€203,065) and Tax, wage and social debts (-€11,825)
- Receivables within one year -€3,961
down €3,961 (-17.5%), from €22,608 to €18,646
- Reserves -€135,066
down €135,066 (-100.0%), from €135,066 to €0
- Other debts +€111,453
up €111,453 (+1366.5%), from €8,156 to €119,610
- Tax, wage and social debts -€11,825
down €11,825 (-70.1%), from €16,879 to €5,055
of which Taxes: -€11,825
- Gross operating margin +€28,186
up €28,186 (+47.4%), from €59,414 to €87,601
- Taxes +€4,838
up €4,838 (+36.6%), from €13,224 to €18,062
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 | €162,543 | €128,457 | -€34,087 | -21.0% |
| Fixed assets | 21/28 | €1,362 | €782 | -€580 | -42.6% |
| Tangible fixed assets | 22/27 | €1,362 | €782 | -€580 | -42.6% |
| Plant, machinery and equipment | 23 | €1,362 | €782 | -€580 | -42.6% |
| Current assets | 29/58 | €161,181 | €127,675 | -€33,506 | -20.8% |
| Amounts receivable within one year | 40/41 | €22,608 | €18,646 | -€3,961 | -17.5% |
| Trade receivables | 40 | €22,608 | €18,646 | -€3,961 | -17.5% |
| Cash at bank and in hand | 54/58 | €136,661 | €106,926 | -€29,736 | -21.8% |
| Deferred charges and accrued income | 490/1 | €1,912 | €2,103 | +€191 | +10.0% |
| Total equity and liabilities | 10/49 | €162,543 | €128,457 | -€34,087 | -21.0% |
| Equity | 10/15 | €136,066 | €1,000 | -€135,066 | -99.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €135,066 | €0 | -€135,066 | -100.0% |
| Distributable reserves | 133 | €135,066 | €0 | -€135,066 | -100.0% |
| Amounts payable | 17/49 | €26,477 | €127,457 | +€100,979 | +381.4% |
| Amounts payable within one year | 42/48 | €26,303 | €127,457 | +€101,153 | +384.6% |
| Trade debts | 44 | €1,268 | €2,793 | +€1,525 | +120.3% |
| Suppliers | 440/4 | €1,268 | €2,793 | +€1,525 | +120.3% |
| Taxes, remuneration and social security | 45 | €16,879 | €5,055 | -€11,825 | -70.1% |
| Taxes | 450/3 | €15,034 | €3,210 | -€11,825 | -78.7% |
| Remuneration and social security | 454/9 | €1,845 | €1,845 | = | 0.0% |
| Other amounts payable | 47/48 | €8,156 | €119,610 | +€111,453 | +1366.5% |
| Accrued charges and deferred income | 492/3 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €580 | +€228 | +64.5% |
| Other operating charges | 640/8 | €118 | €507 | +€389 | +329.9% |
| Gross operating margin | 9900 | €59,414 | €87,601 | +€28,186 | +47.4% |
| Operating profit (loss) | 9901 | €58,943 | €86,513 | +€27,569 | +46.8% |
| Financial charges | 65/66B | €42 | €451 | +€410 | +985.7% |
| Recurring financial charges | 65 | €42 | €82 | +€41 | +98.3% |
| Non-recurring financial charges | 66B | €0 | €369 | +€369 | |
| Profit (loss) for the period before taxes | 9903 | €58,902 | €86,061 | +€27,159 | +46.1% |
| Income taxes | 67/77 | €13,224 | €18,062 | +€4,838 | +36.6% |
| Profit (loss) for the period | 9904 | €45,678 | €67,999 | +€22,321 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,678 | €67,999 | +€22,321 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.