BROS.IUS: 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.
BROS.IUS
Largest movements
- Receivables within one year +€93,162
up €93,162 (+50.3%), from €185,077 to €278,239
of which Other amounts receivable: +€93,162
- Cash -€6,825
down €6,825 (-90.7%), from €7,522 to €697
mainly Receivables within one year (-€93,162) and Trade debts (-€323)
- Reserves +€64,796
up €64,796 (+47.7%), from €135,804 to €200,600
of which Distributable reserves: +€64,796
- Tax, wage and social debts +€21,871
up €21,871 (+68.5%), from €31,945 to €53,816
of which Remuneration and social security: +€11,689
- Gross operating margin +€97,000
up €97,000 (+102.8%), from €94,374 to €191,374
- Staff costs +€67,646
up €67,646 (+339.8%), from €19,908 to €87,554
- Taxes +€9,955
up €9,955 (+41.8%), from €23,803 to €33,758
- Other operating charges +€3,835
up €3,835 (+777.1%), from €493 to €4,328
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 | €192,599 | €278,936 | +€86,338 | +44.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €192,599 | €278,936 | +€86,338 | +44.8% |
| Amounts receivable within one year | 40/41 | €185,077 | €278,239 | +€93,162 | +50.3% |
| Trade receivables | 40 | €451 | €451 | = | 0.0% |
| Other amounts receivable | 41 | €184,626 | €277,788 | +€93,162 | +50.5% |
| Cash at bank and in hand | 54/58 | €7,522 | €697 | -€6,825 | -90.7% |
| Total equity and liabilities | 10/49 | €192,599 | €278,936 | +€86,338 | +44.8% |
| Equity | 10/15 | €154,404 | €219,200 | +€64,796 | +42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,804 | €200,600 | +€64,796 | +47.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,944 | €198,740 | +€64,796 | +48.4% |
| Amounts payable | 17/49 | €38,194 | €59,736 | +€21,542 | +56.4% |
| Amounts payable within one year | 42/48 | €38,194 | €59,736 | +€21,542 | +56.4% |
| Financial debts | 43 | €5,927 | €5,920 | -€6 | -0.1% |
| Credit institutions | 430/8 | €5,927 | €5,920 | -€6 | -0.1% |
| Trade debts | 44 | €323 | €0 | -€323 | -100.0% |
| Suppliers | 440/4 | €323 | €0 | -€323 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,945 | €53,816 | +€21,871 | +68.5% |
| Taxes | 450/3 | €25,095 | €35,277 | +€10,182 | +40.6% |
| Remuneration and social security | 454/9 | €6,850 | €18,539 | +€11,689 | +170.6% |
| Remuneration, social security and pensions | 62 | €19,908 | €87,554 | +€67,646 | +339.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €0 | -€1,820 | -100.0% |
| Other operating charges | 640/8 | €493 | €4,328 | +€3,835 | +777.1% |
| Gross operating margin | 9900 | €94,374 | €191,374 | +€97,000 | +102.8% |
| Operating profit (loss) | 9901 | €72,153 | €99,492 | +€27,339 | +37.9% |
| Financial income | 75/76B | €44 | €0 | -€44 | -99.9% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -99.9% |
| Financial charges | 65/66B | €1,221 | €939 | -€282 | -23.1% |
| Recurring financial charges | 65 | €1,221 | €939 | -€282 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €70,975 | €98,553 | +€27,578 | +38.9% |
| Income taxes | 67/77 | €23,803 | €33,758 | +€9,955 | +41.8% |
| Profit (loss) for the period | 9904 | €47,173 | €64,796 | +€17,623 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,173 | €64,796 | +€17,623 | +37.4% |
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 4 October 2026 via checked.be.