DE BRÔNE: 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 BRÔNE
Largest movements
- Current investments +€50,074
up €50,074 (+83.5%), from €60,000 to €110,074
- Receivables after one year -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Cash -€16,968
down €16,968 (-13.1%), from €129,547 to €112,580
mainly Contributions, distributions and other (-€116,585) and Current investments (-€50,074)
- Other debts +€56,465
up €56,465 (+10309.5%), from €548 to €57,013
- Reserves -€27,759
down €27,759 (-9.1%), from €306,575 to €278,815
- Debts after one year -€27,202
down €27,202 (-28.1%), from €96,886 to €69,683
- Tax, wage and social debts +€8,373
up €8,373 (+31.9%), from €26,221 to €34,594
of which Taxes: +€10,771
- Profit (loss) carried forward +€7,613
no longer reported in 2025 (was -€7,613)
- Gross operating margin +€12,265
up €12,265 (+6.9%), from €178,907 to €191,173
- Taxes +€2,424
up €2,424 (+6.6%), from €36,484 to €38,908
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 | €465,338 | €483,034 | +€17,696 | +3.8% |
| Fixed assets | 21/28 | €125,151 | €128,633 | +€3,483 | +2.8% |
| Tangible fixed assets | 22/27 | €125,151 | €128,633 | +€3,483 | +2.8% |
| Land and buildings | 22 | €117,620 | €103,600 | -€14,020 | -11.9% |
| Plant, machinery and equipment | 23 | €4,559 | €3,045 | -€1,514 | -33.2% |
| Furniture and vehicles | 24 | €1,775 | €21,169 | +€19,393 | +1092.4% |
| Other tangible fixed assets | 26 | €1,196 | €820 | -€376 | -31.4% |
| Current assets | 29/58 | €340,187 | €354,400 | +€14,213 | +4.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Other amounts receivable | 291 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Stocks and contracts in progress | 3 | €21,394 | €20,059 | -€1,336 | -6.2% |
| Contracts in progress | 37 | €21,394 | €20,059 | -€1,336 | -6.2% |
| Amounts receivable within one year | 40/41 | €24,914 | €24,547 | -€367 | -1.5% |
| Trade receivables | 40 | €24,914 | €24,547 | -€367 | -1.5% |
| Current investments | 50/53 | €60,000 | €110,074 | +€50,074 | +83.5% |
| Cash at bank and in hand | 54/58 | €129,547 | €112,580 | -€16,968 | -13.1% |
| Deferred charges and accrued income | 490/1 | €4,331 | €7,141 | +€2,810 | +64.9% |
| Total equity and liabilities | 10/49 | €465,338 | €483,034 | +€17,696 | +3.8% |
| Equity | 10/15 | €311,366 | €291,220 | -€20,146 | -6.5% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €306,575 | €278,815 | -€27,759 | -9.1% |
| Distributable reserves | 133 | €306,575 | €278,815 | -€27,759 | -9.1% |
| Profit (loss) carried forward | 14 | -€7,613 | - | +€7,613 | |
| Amounts payable | 17/49 | €153,971 | €191,813 | +€37,842 | +24.6% |
| Amounts payable after more than one year | 17 | €96,886 | €69,683 | -€27,202 | -28.1% |
| Financial debts | 170/4 | €96,886 | €69,683 | -€27,202 | -28.1% |
| Amounts payable within one year | 42/48 | €57,086 | €122,130 | +€65,044 | +113.9% |
| Current portion of amounts payable after more than one year | 42 | €26,228 | €27,202 | +€974 | +3.7% |
| Trade debts | 44 | €4,089 | €3,321 | -€768 | -18.8% |
| Suppliers | 440/4 | €4,089 | €3,321 | -€768 | -18.8% |
| Taxes, remuneration and social security | 45 | €26,221 | €34,594 | +€8,373 | +31.9% |
| Taxes | 450/3 | €20,999 | €31,769 | +€10,771 | +51.3% |
| Remuneration and social security | 454/9 | €5,222 | €2,825 | -€2,398 | -45.9% |
| Other amounts payable | 47/48 | €548 | €57,013 | +€56,465 | +10309.5% |
| Remuneration, social security and pensions | 62 | €35,019 | €34,751 | -€269 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,750 | €17,397 | -€354 | -2.0% |
| Other operating charges | 640/8 | €2,828 | €3,298 | +€470 | +16.6% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €178,907 | €191,173 | +€12,265 | +6.9% |
| Operating profit (loss) | 9901 | €123,235 | €135,727 | +€12,493 | +10.1% |
| Financial income | 75/76B | €4,174 | €3,932 | -€242 | -5.8% |
| Recurring financial income | 75 | €4,174 | €3,932 | -€242 | -5.8% |
| Financial charges | 65/66B | €5,675 | €4,312 | -€1,363 | -24.0% |
| Recurring financial charges | 65 | €5,675 | €4,312 | -€1,363 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €121,733 | €135,347 | +€13,614 | +11.2% |
| Income taxes | 67/77 | €36,484 | €38,908 | +€2,424 | +6.6% |
| Profit (loss) for the period | 9904 | €85,249 | €96,439 | +€11,190 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,249 | €96,439 | +€11,190 | +13.1% |
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 12 October 2026 via checked.be.