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 +€1,315
up €1,315 (+18.9%), from €6,970 to €8,285
of which Plant, machinery and equipment: +€1,315
- Receivables within one year +€997
up €997 (+242%), from €413 to €1,409
of which Trade receivables: +€1,005
- Stocks and contracts -€980
down €980 (-21.8%), from €4,489 to €3,509
- Cash -€366
down €366 (-2.3%), from €16,100 to €15,734
mainly Net result for the year (-€3,107) and Investment in fixed assets (net) (-€1,644)
- Profit (loss) carried forward -€3,107
down €3,107 (-12.7%), from -€24,379 to -€27,486
- Debts after one year +€3,017
up €3,017 (+12.9%), from €23,399 to €26,415
- Trade debts +€1,188
up €1,188 (+81.9%), from €1,451 to €2,639
- Gross operating margin +€430
up €430 (+15.7%), from -€2,731 to -€2,301
- Depreciation +€329
new in 2025: €329
- Financial charges +€85
up €85 (+85.4%), from €99 to €184
- Other operating charges -€53
down €53 (-12.6%), from €420 to €367
- Financial income +€45
up €45 (+164%), from €28 to €73
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 | €27,972 | €28,938 | +€966 | +3.5% |
| Fixed assets | 21/28 | €6,970 | €8,285 | +€1,315 | +18.9% |
| Tangible fixed assets | 22/27 | €6,970 | €8,285 | +€1,315 | +18.9% |
| Land and buildings | 22 | €6,970 | €6,970 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,315 | +€1,315 | |
| Current assets | 29/58 | €21,002 | €20,652 | -€350 | -1.7% |
| Stocks and contracts in progress | 3 | €4,489 | €3,509 | -€980 | -21.8% |
| Stocks | 30/36 | €4,489 | €3,509 | -€980 | -21.8% |
| Amounts receivable within one year | 40/41 | €413 | €1,409 | +€997 | +242% |
| Trade receivables | 40 | €306 | €1,311 | +€1,005 | +328% |
| Other amounts receivable | 41 | €107 | €98 | -€8 | -7.8% |
| Cash at bank and in hand | 54/58 | €16,100 | €15,734 | -€366 | -2.3% |
| Total equity and liabilities | 10/49 | €27,972 | €28,938 | +€966 | +3.5% |
| Equity | 10/15 | €2,570 | -€538 | -€3,107 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,348 | €8,348 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,488 | €6,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,379 | -€27,486 | -€3,107 | -12.7% |
| Amounts payable | 17/49 | €25,402 | €29,475 | +€4,073 | +16.0% |
| Amounts payable after more than one year | 17 | €23,399 | €26,415 | +€3,017 | +12.9% |
| Other amounts payable | 178/9 | €23,399 | €26,415 | +€3,017 | +12.9% |
| Amounts payable within one year | 42/48 | €2,004 | €3,060 | +€1,056 | +52.7% |
| Trade debts | 44 | €1,451 | €2,639 | +€1,188 | +81.9% |
| Suppliers | 440/4 | €1,451 | €2,639 | +€1,188 | +81.9% |
| Taxes, remuneration and social security | 45 | €552 | €421 | -€132 | -23.9% |
| Taxes | 450/3 | €552 | €421 | -€132 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €329 | +€329 | |
| Other operating charges | 640/8 | €420 | €367 | -€53 | -12.6% |
| Gross operating margin | 9900 | -€2,731 | -€2,301 | +€430 | +15.7% |
| Operating profit (loss) | 9901 | -€3,150 | -€2,996 | +€154 | +4.9% |
| Financial income | 75/76B | €28 | €73 | +€45 | +164% |
| Recurring financial income | 75 | €28 | €73 | +€45 | +164% |
| Financial charges | 65/66B | €99 | €184 | +€85 | +85.4% |
| Recurring financial charges | 65 | €99 | €184 | +€85 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,222 | -€3,107 | +€115 | +3.6% |
| Profit (loss) for the period | 9904 | -€3,222 | -€3,107 | +€115 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,222 | -€3,107 | +€115 | +3.6% |
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 15 October 2026 via checked.be.