DE BRON: 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.
DE BRON
Largest movements
- Tangible fixed assets -€316,271
down €316,271 (-100%), from €316,271 to €0
- Intangible fixed assets -€29,752
down €29,752 (-100%), from €29,752 to €0
- Profit (loss) carried forward -€342,936
down €342,936 (-66.1%), from -€518,585 to -€861,521
- Other debts -€253,873
down €253,873 (-85.4%), from €297,432 to €43,558
- Debts after one year +€250,000
new in 2025: €250,000
- Tax, wage and social debts +€6,573
up €6,573 (+667%), from €986 to €7,559
- Gross operating margin +€12,326
up €12,326, from -€6,515 to €5,811
- Write-downs -€2,496
down €2,496 (-100%), from €2,496 to €0
- Financial charges +€1,163
up €1,163 (+151%), from €769 to €1,932
- Financial income +€211
up €211 (+1,760%), from €12 to €223
- Taxes -€208
down €208 (-46.9%), from €444 to €236
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 | €347,532 | €5,063 | -€342,469 | -98.5% |
| Fixed assets | 21/28 | €346,063 | €0 | -€346,063 | -100% |
| Intangible fixed assets | 21 | €29,752 | €0 | -€29,752 | -100% |
| Tangible fixed assets | 22/27 | €316,271 | €0 | -€316,271 | -100% |
| Plant, machinery and equipment | 23 | €316,271 | €0 | -€316,271 | -100% |
| Financial fixed assets | 28 | €40 | €0 | -€40 | -100% |
| Current assets | 29/58 | €1,469 | €5,063 | +€3,594 | +245% |
| Amounts receivable within one year | 40/41 | €1,374 | €3,860 | +€2,485 | +181% |
| Trade receivables | 40 | €1,374 | €950 | -€424 | -30.9% |
| Other amounts receivable | 41 | - | €2,910 | +€2,910 | |
| Cash at bank and in hand | 54/58 | €95 | €1,204 | +€1,109 | +1,171% |
| Total equity and liabilities | 10/49 | €347,532 | €5,063 | -€342,469 | -98.5% |
| Equity | 10/15 | €45,408 | -€297,529 | -€342,936 | |
| Contributions | 10/11 | €546,000 | €546,000 | = | 0.0% |
| Capital | 10 | €546,000 | €546,000 | = | 0.0% |
| Issued capital | 100 | €546,000 | €546,000 | = | 0.0% |
| Reserves | 13 | €17,992 | €17,992 | = | 0.0% |
| Distributable reserves | 133 | €17,992 | €17,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€518,585 | -€861,521 | -€342,936 | -66.1% |
| Amounts payable | 17/49 | €302,124 | €302,592 | +€468 | +0.2% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Other amounts payable | 178/9 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €302,124 | €52,592 | -€249,532 | -82.6% |
| Trade debts | 44 | €3,707 | €1,475 | -€2,232 | -60.2% |
| Suppliers | 440/4 | €3,707 | €1,475 | -€2,232 | -60.2% |
| Taxes, remuneration and social security | 45 | €986 | €7,559 | +€6,573 | +667% |
| Taxes | 450/3 | €986 | €7,559 | +€6,573 | +667% |
| Other amounts payable | 47/48 | €297,432 | €43,558 | -€253,873 | -85.4% |
| Non-recurring operating income | 76A | - | €1,495 | +€1,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €0 | -€165 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,496 | €0 | -€2,496 | -100% |
| Other operating charges | 640/8 | €586 | €781 | +€194 | +33.1% |
| Non-recurring operating charges | 66A | - | €346,023 | +€346,023 | |
| Gross operating margin | 9900 | -€6,515 | €5,811 | +€12,326 | |
| Operating profit (loss) | 9901 | -€9,762 | -€340,992 | -€331,230 | -3,393% |
| Financial income | 75/76B | €12 | €223 | +€211 | +1,760% |
| Recurring financial income | 75 | €12 | €223 | +€211 | +1,760% |
| Financial charges | 65/66B | €769 | €1,932 | +€1,163 | +151% |
| Recurring financial charges | 65 | €769 | €1,932 | +€1,163 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€10,518 | -€342,701 | -€332,182 | -3,158% |
| Income taxes | 67/77 | €444 | €236 | -€208 | -46.9% |
| Profit (loss) for the period | 9904 | -€10,962 | -€342,936 | -€331,974 | -3,028% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,962 | -€342,936 | -€331,974 | -3,028% |
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 21 October 2026 via checked.be.