Bruno d'ASPREMONT: 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 d'ASPREMONT
Largest movements
- Tangible fixed assets -€7,919
down €7,919 (-90.5%), from €8,749 to €830
of which Leasing and similar rights: -€7,766
- Cash +€6,083
up €6,083 (+3,288%), from €185 to €6,268
mainly Net result for the year (+€10,074) and Depreciation (+€7,919)
- Receivables within one year -€3,164
down €3,164 (-26.8%), from €11,796 to €8,632
of which Trade receivables: -€5,575
- Stocks and contracts +€2,356
up €2,356 (+45.3%), from €5,205 to €7,561
- Deferred charges and accrued income -€2,070
down €2,070 (-58.3%), from €3,552 to €1,482
- Reserves +€10,074
new in 2025: €10,074
- Current portion of long-term debt -€7,657
down €7,657 (-92.3%), from €8,294 to €637
- Other debts -€7,559
no longer reported in 2025 (was €7,559)
- Tax, wage and social debts +€5,174
up €5,174 (+130%), from €3,977 to €9,150
of which Taxes: +€4,174
- Debts after one year -€2,190
no longer reported in 2025 (was €2,190)
- Gross operating margin +€14,350
up €14,350 (+110%), from €13,056 to €27,407
- Taxes +€4,055
up €4,055 (+270%), from €1,503 to €5,558
- Depreciation -€1,188
down €1,188 (-13.0%), from €9,108 to €7,919
- Other operating charges +€951
up €951 (+72.5%), from €1,312 to €2,264
- Financial charges +€437
up €437 (+37.9%), from €1,155 to €1,592
of which Non-recurring financial charges: +€455
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 | €29,786 | €25,073 | -€4,714 | -15.8% |
| Fixed assets | 21/28 | €9,049 | €1,130 | -€7,919 | -87.5% |
| Tangible fixed assets | 22/27 | €8,749 | €830 | -€7,919 | -90.5% |
| Furniture and vehicles | 24 | €154 | - | -€154 | |
| Leasing and similar rights | 25 | €8,595 | €830 | -€7,766 | -90.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €20,737 | €23,943 | +€3,206 | +15.5% |
| Stocks and contracts in progress | 3 | €5,205 | €7,561 | +€2,356 | +45.3% |
| Stocks | 30/36 | €5,205 | €7,561 | +€2,356 | +45.3% |
| Amounts receivable within one year | 40/41 | €11,796 | €8,632 | -€3,164 | -26.8% |
| Trade receivables | 40 | €10,433 | €4,859 | -€5,575 | -53.4% |
| Other amounts receivable | 41 | €1,362 | €3,773 | +€2,411 | +177% |
| Cash at bank and in hand | 54/58 | €185 | €6,268 | +€6,083 | +3,288% |
| Deferred charges and accrued income | 490/1 | €3,552 | €1,482 | -€2,070 | -58.3% |
| Total equity and liabilities | 10/49 | €29,786 | €25,073 | -€4,714 | -15.8% |
| Equity | 10/15 | -€3,212 | €6,862 | +€10,074 | |
| Contributions | 10/11 | €37,204 | €37,204 | = | 0.0% |
| Reserves | 13 | - | €10,074 | +€10,074 | |
| Distributable reserves | 133 | - | €10,074 | +€10,074 | |
| Profit (loss) carried forward | 14 | -€40,416 | -€40,416 | = | 0.0% |
| Amounts payable | 17/49 | €32,998 | €18,210 | -€14,788 | -44.8% |
| Amounts payable after more than one year | 17 | €2,190 | - | -€2,190 | |
| Financial debts | 170/4 | €2,190 | - | -€2,190 | |
| Amounts payable within one year | 42/48 | €30,807 | €18,210 | -€12,597 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €8,294 | €637 | -€7,657 | -92.3% |
| Financial debts | 43 | €1,292 | - | -€1,292 | |
| Credit institutions | 430/8 | €1,292 | - | -€1,292 | |
| Trade debts | 44 | €9,685 | €8,423 | -€1,262 | -13.0% |
| Suppliers | 440/4 | €9,685 | €8,423 | -€1,262 | -13.0% |
| Taxes, remuneration and social security | 45 | €3,977 | €9,150 | +€5,174 | +130% |
| Taxes | 450/3 | €3,977 | €8,150 | +€4,174 | +105% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €7,559 | - | -€7,559 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,108 | €7,919 | -€1,188 | -13.0% |
| Other operating charges | 640/8 | €1,312 | €2,264 | +€951 | +72.5% |
| Gross operating margin | 9900 | €13,056 | €27,407 | +€14,350 | +110% |
| Operating profit (loss) | 9901 | €2,636 | €17,224 | +€14,587 | +553% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.8% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.8% |
| Financial charges | 65/66B | €1,155 | €1,592 | +€437 | +37.9% |
| Recurring financial charges | 65 | €318 | €301 | -€18 | -5.6% |
| Non-recurring financial charges | 66B | €836 | €1,291 | +€455 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €1,491 | €15,632 | +€14,141 | +948% |
| Income taxes | 67/77 | €1,503 | €5,558 | +€4,055 | +270% |
| Profit (loss) for the period | 9904 | -€13 | €10,074 | +€10,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13 | €10,074 | +€10,086 |
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 26 October 2026 via checked.be.