BRUNO BRONCHART: 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.
BRUNO BRONCHART
Largest movements
- Tangible fixed assets -€2,864
down €2,864 (-60.5%), from €4,732 to €1,868
- Receivables within one year +€1,739
up €1,739 (+5.6%), from €30,953 to €32,692
- Profit (loss) carried forward -€994
down €994 (-3.6%), from €27,761 to €26,767
- Financial income +€921
up €921 (+49.8%), from €1,847 to €2,768
- Financial charges +€150
new in 2025: €150
- Depreciation -€131
down €131 (-4.4%), from €2,995 to €2,864
- Gross operating margin +€81
up €81 (+18.8%), from -€429 to -€348
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €35,793 | €34,600 | -€1,193 | -3.3% |
| Fixed assets | 21/28 | €4,732 | €1,868 | -€2,864 | -60.5% |
| Tangible fixed assets | 22/27 | €4,732 | €1,868 | -€2,864 | -60.5% |
| Furniture and vehicles | 24 | €4,732 | €1,868 | -€2,864 | -60.5% |
| Current assets | 29/58 | €31,061 | €32,732 | +€1,671 | +5.4% |
| Amounts receivable within one year | 40/41 | €30,953 | €32,692 | +€1,739 | +5.6% |
| Other amounts receivable | 41 | €30,953 | €32,692 | +€1,739 | +5.6% |
| Cash at bank and in hand | 54/58 | €108 | €0 | -€108 | -99.8% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €35,793 | €34,600 | -€1,193 | -3.3% |
| Equity | 10/15 | €33,961 | €32,967 | -€994 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,761 | €26,767 | -€994 | -3.6% |
| Amounts payable | 17/49 | €1,832 | €1,632 | -€199 | -10.9% |
| Amounts payable within one year | 42/48 | €1,832 | €1,632 | -€199 | -10.9% |
| Trade debts | 44 | €1,832 | €1,632 | -€199 | -10.9% |
| Suppliers | 440/4 | €1,832 | €1,632 | -€199 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,995 | €2,864 | -€131 | -4.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€429 | -€348 | +€81 | +18.8% |
| Operating profit (loss) | 9901 | -€3,811 | -€3,612 | +€199 | +5.2% |
| Financial income | 75/76B | €1,847 | €2,768 | +€921 | +49.8% |
| Recurring financial income | 75 | €1,847 | €2,768 | +€921 | +49.8% |
| Financial charges | 65/66B | - | €150 | +€150 | |
| Recurring financial charges | 65 | - | €150 | +€150 | |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | -€994 | +€970 | +49.4% |
| Profit (loss) for the period | 9904 | -€1,964 | -€994 | +€970 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | -€994 | +€970 | +49.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.