BROS: 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.
BROS
Largest movements
- Cash -€53,527
down €53,527 (-67.0%), from €79,935 to €26,407
mainly Net result for the year (-€44,435) and Deferred charges and accrued income (-€35,945)
- Deferred charges and accrued income +€35,945
up €35,945 (+151.3%), from €23,762 to €59,707
- Tangible fixed assets -€12,676
down €12,676 (-10.6%), from €119,892 to €107,216
of which Other tangible fixed assets: -€9,604
- Profit (loss) carried forward -€38,691
new in 2024: -€38,691
- Trade debts +€18,882
up €18,882 (+18.5%), from €101,872 to €120,754
- Debts after one year -€9,452
down €9,452 (-5.9%), from €159,789 to €150,337
of which Financial debts: -€20,866
- Reserves -€5,744
down €5,744 (-100.0%), from €5,744 to €0
- Financial charges +€10,023
up €10,023 (+222.8%), from €4,499 to €14,521
- Depreciation +€9,550
up €9,550 (+148.3%), from €6,439 to €15,989
- Other operating charges +€1,558
up €1,558 (+315.8%), from €493 to €2,052
- Financial income -€970
down €970 (-88.8%), from €1,092 to €122
- Gross operating margin +€632
up €632 (+5.0%), from -€12,628 to -€11,996
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 | €294,981 | €262,538 | -€32,444 | -11.0% |
| Fixed assets | 21/28 | €120,030 | €107,216 | -€12,814 | -10.7% |
| Tangible fixed assets | 22/27 | €119,892 | €107,216 | -€12,676 | -10.6% |
| Furniture and vehicles | 24 | €7,937 | €4,865 | -€3,072 | -38.7% |
| Other tangible fixed assets | 26 | €111,955 | €102,351 | -€9,604 | -8.6% |
| Financial fixed assets | 28 | €138 | €0 | -€138 | -100.0% |
| Current assets | 29/58 | €174,951 | €155,322 | -€19,630 | -11.2% |
| Amounts receivable within one year | 40/41 | €71,255 | €69,208 | -€2,047 | -2.9% |
| Trade receivables | 40 | €62,808 | €58,169 | -€4,639 | -7.4% |
| Other amounts receivable | 41 | €8,447 | €11,039 | +€2,592 | +30.7% |
| Cash at bank and in hand | 54/58 | €79,935 | €26,407 | -€53,527 | -67.0% |
| Deferred charges and accrued income | 490/1 | €23,762 | €59,707 | +€35,945 | +151.3% |
| Total equity and liabilities | 10/49 | €294,981 | €262,538 | -€32,444 | -11.0% |
| Equity | 10/15 | €10,744 | -€33,691 | -€44,435 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,744 | €0 | -€5,744 | -100.0% |
| Distributable reserves | 133 | €5,744 | €0 | -€5,744 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€38,691 | -€38,691 | |
| Amounts payable | 17/49 | €284,237 | €296,229 | +€11,992 | +4.2% |
| Amounts payable after more than one year | 17 | €159,789 | €150,337 | -€9,452 | -5.9% |
| Financial debts | 170/4 | €159,789 | €138,924 | -€20,866 | -13.1% |
| Other amounts payable | 178/9 | - | €11,413 | +€11,413 | |
| Amounts payable within one year | 42/48 | €124,448 | €145,892 | +€21,444 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €19,828 | €20,866 | +€1,037 | +5.2% |
| Financial debts | 43 | €2,100 | €2,908 | +€808 | +38.5% |
| Credit institutions | 430/8 | €2,100 | €2,908 | +€808 | +38.5% |
| Trade debts | 44 | €101,872 | €120,754 | +€18,882 | +18.5% |
| Suppliers | 440/4 | €101,872 | €120,754 | +€18,882 | +18.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €648 | €1,365 | +€717 | +110.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,439 | €15,989 | +€9,550 | +148.3% |
| Other operating charges | 640/8 | €493 | €2,052 | +€1,558 | +315.8% |
| Gross operating margin | 9900 | -€12,628 | -€11,996 | +€632 | +5.0% |
| Operating profit (loss) | 9901 | -€19,561 | -€30,036 | -€10,475 | -53.6% |
| Financial income | 75/76B | €1,092 | €122 | -€970 | -88.8% |
| Recurring financial income | 75 | €1,092 | €122 | -€970 | -88.8% |
| Financial charges | 65/66B | €4,499 | €14,521 | +€10,023 | +222.8% |
| Recurring financial charges | 65 | €4,499 | €14,521 | +€10,023 | +222.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,968 | -€44,435 | -€21,468 | -93.5% |
| Income taxes | 67/77 | €50 | €0 | -€50 | -100.0% |
| Profit (loss) for the period | 9904 | -€23,017 | -€44,435 | -€21,418 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,017 | -€44,435 | -€21,418 | -93.1% |
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.