BROUNS: 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.
BROUNS
Largest movements
- Receivables within one year -€24,558
down €24,558 (-70.6%), from €34,761 to €10,203
of which Trade receivables: -€13,895
- Stocks and contracts +€19,500
up €19,500 (+186%), from €10,500 to €30,000
- Tangible fixed assets -€15,196
down €15,196 (-5.5%), from €275,825 to €260,628
of which Land and buildings: -€15,005
- Debts after one year -€17,982
down €17,982 (-12.9%), from €138,932 to €120,950
- Profit (loss) carried forward -€16,281
down €16,281 (-36.7%), from -€44,329 to -€60,610
- Current portion of long-term debt +€13,809
up €13,809 (+25.9%), from €53,363 to €67,172
- Trade debts -€11,370
down €11,370 (-53.2%), from €21,381 to €10,012
- Short-term financial debts +€9,810
up €9,810 (+100%), from €9,799 to €19,609
- Gross operating margin -€56,818
down €56,818 (-61.5%), from €92,359 to €35,541
- Other operating charges -€13,781
down €13,781 (-77.9%), from €17,687 to €3,906
- Financial charges +€1,621
up €1,621 (+22.6%), from €7,161 to €8,783
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,078 | €301,324 | -€22,754 | -7.0% |
| Fixed assets | 21/28 | €276,075 | €260,878 | -€15,196 | -5.5% |
| Tangible fixed assets | 22/27 | €275,825 | €260,628 | -€15,196 | -5.5% |
| Land and buildings | 22 | €176,926 | €161,921 | -€15,005 | -8.5% |
| Plant, machinery and equipment | 23 | €98,898 | €94,883 | -€4,015 | -4.1% |
| Furniture and vehicles | 24 | - | €3,824 | +€3,824 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €48,004 | €40,446 | -€7,558 | -15.7% |
| Amounts receivable after more than one year | 29 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 291 | €2,500 | €0 | -€2,500 | -100% |
| Stocks and contracts in progress | 3 | €10,500 | €30,000 | +€19,500 | +186% |
| Stocks | 30/36 | €10,500 | €30,000 | +€19,500 | +186% |
| Amounts receivable within one year | 40/41 | €34,761 | €10,203 | -€24,558 | -70.6% |
| Trade receivables | 40 | €16,454 | €2,559 | -€13,895 | -84.4% |
| Other amounts receivable | 41 | €18,308 | €7,645 | -€10,663 | -58.2% |
| Cash at bank and in hand | 54/58 | €242 | €242 | = | 0.0% |
| Total equity and liabilities | 10/49 | €324,078 | €301,324 | -€22,754 | -7.0% |
| Equity | 10/15 | €97,271 | €80,990 | -€16,281 | -16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,000 | €123,000 | = | 0.0% |
| Distributable reserves | 133 | €123,000 | €123,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,329 | -€60,610 | -€16,281 | -36.7% |
| Amounts payable | 17/49 | €226,807 | €220,334 | -€6,473 | -2.9% |
| Amounts payable after more than one year | 17 | €138,932 | €120,950 | -€17,982 | -12.9% |
| Financial debts | 170/4 | €138,932 | €120,950 | -€17,982 | -12.9% |
| Amounts payable within one year | 42/48 | €87,875 | €99,384 | +€11,509 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €53,363 | €67,172 | +€13,809 | +25.9% |
| Financial debts | 43 | €9,799 | €19,609 | +€9,810 | +100% |
| Credit institutions | 430/8 | €9,799 | €19,609 | +€9,810 | +100% |
| Trade debts | 44 | €21,381 | €10,012 | -€11,370 | -53.2% |
| Suppliers | 440/4 | €21,381 | €10,012 | -€11,370 | -53.2% |
| Taxes, remuneration and social security | 45 | €3,332 | €2,591 | -€740 | -22.2% |
| Taxes | 450/3 | €3,332 | €2,591 | -€740 | -22.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,919 | €39,174 | -€744 | -1.9% |
| Other operating charges | 640/8 | €17,687 | €3,906 | -€13,781 | -77.9% |
| Gross operating margin | 9900 | €92,359 | €35,541 | -€56,818 | -61.5% |
| Operating profit (loss) | 9901 | €34,754 | -€7,539 | -€42,293 | |
| Financial income | 75/76B | €1 | €40 | +€39 | +3,882% |
| Recurring financial income | 75 | €1 | €40 | +€39 | +3,882% |
| Financial charges | 65/66B | €7,161 | €8,783 | +€1,621 | +22.6% |
| Recurring financial charges | 65 | €7,161 | €8,783 | +€1,621 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €27,594 | -€16,281 | -€43,875 | |
| Profit (loss) for the period | 9904 | €27,594 | -€16,281 | -€43,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,594 | -€16,281 | -€43,875 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.