DE BRON: 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.
DE BRON
Largest movements
- Receivables within one year +€31,547
up €31,547 (+709.4%), from €4,447 to €35,994
of which Other amounts receivable: +€32,636
- Cash +€11,539
up €11,539 (+50.2%), from €22,979 to €34,518
mainly Net result for the year (+€40,856) and Depreciation (+€26,002)
- Tangible fixed assets +€5,942
up €5,942 (+2.0%), from €296,475 to €302,417
of which Plant, machinery and equipment: +€24,396
- Reserves +€40,856
up €40,856 (+16.0%), from €254,821 to €295,678
of which Distributable reserves: +€40,856
- Tax, wage and social debts +€9,651
up €9,651 (+17018.9%), from €57 to €9,708
- Gross operating margin +€41,591
up €41,591 (+91.2%), from €45,604 to €87,195
- Taxes +€9,851
up €9,851 (+202.8%), from €4,857 to €14,708
- Depreciation +€7,575
up €7,575 (+41.1%), from €18,427 to €26,002
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 | €323,900 | €372,929 | +€49,029 | +15.1% |
| Fixed assets | 21/28 | €296,475 | €302,417 | +€5,942 | +2.0% |
| Tangible fixed assets | 22/27 | €296,475 | €302,417 | +€5,942 | +2.0% |
| Land and buildings | 22 | €192,193 | €192,193 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24,317 | €48,713 | +€24,396 | +100.3% |
| Furniture and vehicles | 24 | €79,965 | €61,512 | -€18,454 | -23.1% |
| Current assets | 29/58 | €27,425 | €70,512 | +€43,087 | +157.1% |
| Amounts receivable within one year | 40/41 | €4,447 | €35,994 | +€31,547 | +709.4% |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Other amounts receivable | 41 | €3,358 | €35,994 | +€32,636 | +971.9% |
| Cash at bank and in hand | 54/58 | €22,979 | €34,518 | +€11,539 | +50.2% |
| Total equity and liabilities | 10/49 | €323,900 | €372,929 | +€49,029 | +15.1% |
| Equity | 10/15 | €316,821 | €357,678 | +€40,856 | +12.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €254,821 | €295,678 | +€40,856 | +16.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €248,621 | €289,478 | +€40,856 | +16.4% |
| Amounts payable | 17/49 | €7,079 | €15,252 | +€8,173 | +115.4% |
| Amounts payable within one year | 42/48 | €7,079 | €15,252 | +€8,173 | +115.4% |
| Trade debts | 44 | €1,479 | - | -€1,479 | |
| Suppliers | 440/4 | €1,479 | - | -€1,479 | |
| Advances received on contracts in progress | 46 | €5,544 | €5,544 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €57 | €9,708 | +€9,651 | +17018.9% |
| Taxes | 450/3 | €57 | €9,708 | +€9,651 | +17018.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,427 | €26,002 | +€7,575 | +41.1% |
| Other operating charges | 640/8 | €5,339 | €5,517 | +€178 | +3.3% |
| Gross operating margin | 9900 | €45,604 | €87,195 | +€41,591 | +91.2% |
| Operating profit (loss) | 9901 | €21,839 | €55,677 | +€33,838 | +154.9% |
| Financial charges | 65/66B | €171 | €112 | -€59 | -34.3% |
| Recurring financial charges | 65 | €171 | €112 | -€59 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €21,668 | €55,565 | +€33,897 | +156.4% |
| Income taxes | 67/77 | €4,857 | €14,708 | +€9,851 | +202.8% |
| Profit (loss) for the period | 9904 | €16,811 | €40,856 | +€24,045 | +143.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,811 | €40,856 | +€24,045 | +143.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.