SPRL Léon BRONFORT: 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.
SPRL Léon BRONFORT
Largest movements
- Cash +€5,876
up €5,876 (+18.2%), from €32,223 to €38,099
mainly Net result for the year (+€13,068) and Depreciation (+€7,285)
- Tangible fixed assets -€5,828
down €5,828 (-42.9%), from €13,585 to €7,756
of which Furniture and vehicles: -€5,828
- Stocks and contracts +€3,084
up €3,084 (+33.6%), from €9,180 to €12,264
- Receivables within one year +€1,837
up €1,837 (+50.5%), from €3,635 to €5,472
of which Trade receivables: +€2,016
- Reserves +€10,068
up €10,068 (+38.5%), from €26,143 to €36,211
of which Distributable reserves: +€10,068
- Debts after one year -€2,204
down €2,204 (-100%), from €2,204 to €0
- Current portion of long-term debt -€2,174
down €2,174 (-49.7%), from €4,378 to €2,204
- Tax, wage and social debts +€1,076
up €1,076 (+369%), from €291 to €1,367
- Trade debts -€1,013
down €1,013 (-11.0%), from €9,172 to €8,160
- Gross operating margin +€12,056
up €12,056 (+66.8%), from €18,055 to €30,111
- Taxes +€3,588
up €3,588 (+91.0%), from €3,944 to €7,531
- Write-downs +€963
up €963 (+770%), from €125 to €1,088
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 | €61,163 | €66,677 | +€5,514 | +9.0% |
| Fixed assets | 21/28 | €13,585 | €7,756 | -€5,828 | -42.9% |
| Tangible fixed assets | 22/27 | €13,585 | €7,756 | -€5,828 | -42.9% |
| Furniture and vehicles | 24 | €13,585 | €7,756 | -€5,828 | -42.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €47,578 | €58,921 | +€11,343 | +23.8% |
| Stocks and contracts in progress | 3 | €9,180 | €12,264 | +€3,084 | +33.6% |
| Stocks | 30/36 | €9,180 | €12,264 | +€3,084 | +33.6% |
| Amounts receivable within one year | 40/41 | €3,635 | €5,472 | +€1,837 | +50.5% |
| Trade receivables | 40 | €3,378 | €5,394 | +€2,016 | +59.7% |
| Other amounts receivable | 41 | €256 | €78 | -€178 | -69.5% |
| Cash at bank and in hand | 54/58 | €32,223 | €38,099 | +€5,876 | +18.2% |
| Deferred charges and accrued income | 490/1 | €2,540 | €3,085 | +€545 | +21.5% |
| Total equity and liabilities | 10/49 | €61,163 | €66,677 | +€5,514 | +9.0% |
| Equity | 10/15 | €39,268 | €49,336 | +€10,068 | +25.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,143 | €36,211 | +€10,068 | +38.5% |
| Non-distributable reserves | 130/1 | €193 | €193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €193 | €193 | = | 0.0% |
| Distributable reserves | 133 | €25,950 | €36,018 | +€10,068 | +38.8% |
| Profit (loss) carried forward | 14 | €725 | €725 | = | 0.0% |
| Amounts payable | 17/49 | €21,895 | €17,341 | -€4,554 | -20.8% |
| Amounts payable after more than one year | 17 | €2,204 | €0 | -€2,204 | -100% |
| Financial debts | 170/4 | €2,204 | €0 | -€2,204 | -100% |
| Amounts payable within one year | 42/48 | €19,691 | €17,341 | -€2,350 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €4,378 | €2,204 | -€2,174 | -49.7% |
| Trade debts | 44 | €9,172 | €8,160 | -€1,013 | -11.0% |
| Suppliers | 440/4 | €9,172 | €8,160 | -€1,013 | -11.0% |
| Taxes, remuneration and social security | 45 | €291 | €1,367 | +€1,076 | +369% |
| Taxes | 450/3 | €291 | €1,367 | +€1,076 | +369% |
| Other amounts payable | 47/48 | €5,849 | €5,610 | -€240 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,354 | €7,285 | -€69 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €125 | €1,088 | +€963 | +770% |
| Other operating charges | 640/8 | €735 | €761 | +€26 | +3.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,055 | €30,111 | +€12,056 | +66.8% |
| Operating profit (loss) | 9901 | €9,841 | €20,977 | +€11,136 | +113% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.8% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.8% |
| Financial charges | 65/66B | €417 | €378 | -€40 | -9.5% |
| Recurring financial charges | 65 | €417 | €378 | -€40 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €9,434 | €20,599 | +€11,165 | +118% |
| Income taxes | 67/77 | €3,944 | €7,531 | +€3,588 | +91.0% |
| Profit (loss) for the period | 9904 | €5,491 | €13,068 | +€7,577 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €5,491 | €13,068 | +€7,577 | +138% |
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 31 October 2026 via checked.be.