BRONX: 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.
BRONX
Largest movements
- Cash -€11,933
down €11,933 (-12.8%), from €93,432 to €81,499
mainly Investment in fixed assets (net) (-€10,005) and Net result for the year (-€5,986)
- Current investments +€5,000
up €5,000 (+10.0%), from €50,000 to €55,000
- Stocks and contracts -€3,739
down €3,739 (-7.5%), from €49,891 to €46,152
- Receivables within one year +€3,203
up €3,203 (+1361.9%), from €235 to €3,439
of which Other amounts receivable: +€3,248
- Profit (loss) carried forward -€5,986
down €5,986 (-95.1%), from €6,295 to €309
- Gross operating margin -€17,172
down €17,172 (-61.3%), from €28,022 to €10,850
- Depreciation -€9,399
down €9,399 (-44.8%), from €20,998 to €11,599
- Financial income +€1,764
up €1,764 (+429.1%), from €411 to €2,176
- Financial charges +€666
up €666 (+17.8%), from €3,743 to €4,409
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 | €308,416 | €299,445 | -€8,971 | -2.9% |
| Fixed assets | 21/28 | €113,539 | €111,945 | -€1,594 | -1.4% |
| Tangible fixed assets | 22/27 | €113,539 | €111,795 | -€1,744 | -1.5% |
| Land and buildings | 22 | €105,822 | €107,217 | +€1,395 | +1.3% |
| Plant, machinery and equipment | 23 | €7,717 | €4,579 | -€3,138 | -40.7% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €194,877 | €187,500 | -€7,378 | -3.8% |
| Stocks and contracts in progress | 3 | €49,891 | €46,152 | -€3,739 | -7.5% |
| Stocks | 30/36 | €49,891 | €46,152 | -€3,739 | -7.5% |
| Amounts receivable within one year | 40/41 | €235 | €3,439 | +€3,203 | +1361.9% |
| Trade receivables | 40 | €44 | - | -€44 | |
| Other amounts receivable | 41 | €191 | €3,439 | +€3,248 | +1699.7% |
| Current investments | 50/53 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Cash at bank and in hand | 54/58 | €93,432 | €81,499 | -€11,933 | -12.8% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,410 | +€91 | +6.9% |
| Total equity and liabilities | 10/49 | €308,416 | €299,445 | -€8,971 | -2.9% |
| Equity | 10/15 | €259,772 | €253,786 | -€5,986 | -2.3% |
| Contributions | 10/11 | €96,681 | €96,681 | = | 0.0% |
| Reserves | 13 | €156,796 | €156,796 | = | 0.0% |
| Distributable reserves | 133 | €156,796 | €156,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,295 | €309 | -€5,986 | -95.1% |
| Amounts payable | 17/49 | €48,644 | €45,659 | -€2,985 | -6.1% |
| Amounts payable after more than one year | 17 | €25,000 | €23,000 | -€2,000 | -8.0% |
| Other amounts payable | 178/9 | €25,000 | €23,000 | -€2,000 | -8.0% |
| Amounts payable within one year | 42/48 | €23,644 | €22,659 | -€985 | -4.2% |
| Trade debts | 44 | €15,151 | €14,005 | -€1,146 | -7.6% |
| Suppliers | 440/4 | €15,151 | €14,005 | -€1,146 | -7.6% |
| Taxes, remuneration and social security | 45 | €7,742 | €7,933 | +€191 | +2.5% |
| Taxes | 450/3 | €6,042 | €6,233 | +€191 | +3.2% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €751 | €721 | -€30 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,998 | €11,599 | -€9,399 | -44.8% |
| Other operating charges | 640/8 | €2,797 | €2,780 | -€18 | -0.6% |
| Gross operating margin | 9900 | €28,022 | €10,850 | -€17,172 | -61.3% |
| Operating profit (loss) | 9901 | €4,226 | -€3,529 | -€7,755 | |
| Financial income | 75/76B | €411 | €2,176 | +€1,764 | +429.1% |
| Recurring financial income | 75 | €411 | €2,176 | +€1,764 | +429.1% |
| Financial charges | 65/66B | €3,743 | €4,409 | +€666 | +17.8% |
| Recurring financial charges | 65 | €3,743 | €4,409 | +€666 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €895 | -€5,762 | -€6,656 | |
| Income taxes | 67/77 | €241 | €225 | -€16 | -6.8% |
| Profit (loss) for the period | 9904 | €654 | -€5,986 | -€6,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €654 | -€5,986 | -€6,640 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.