3 BRO: 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.
3 BRO
Largest movements
- Tangible fixed assets +€30,018
new in 2024: €30,018
- Stocks and contracts +€14,801
up €14,801 (+74.7%), from €19,801 to €34,601
- Financial fixed assets +€5,400
new in 2024: €5,400
- Intangible fixed assets -€3,700
down €3,700 (-26.7%), from €13,870 to €10,170
- Receivables within one year +€3,306
up €3,306 (+38.8%), from €8,529 to €11,835
of which Other amounts receivable: +€3,306
- Debts after one year +€22,033
new in 2024: €22,033
- Tax, wage and social debts +€10,242
new in 2024: €10,242
of which Remuneration and social security: +€6,282
- Trade debts +€7,423
up €7,423 (+565.4%), from €1,313 to €8,736
- Profit (loss) carried forward +€6,602
up €6,602 (+62.5%), from €10,560 to €17,162
- Current portion of long-term debt +€3,293
new in 2024: €3,293
- Turnover +€225,862
up €225,862 (+52.9%), from €427,036 to €652,898
- Purchases and services +€191,183
up €191,183 (+45.4%), from €421,357 to €612,540
- Gross operating margin +€34,679
up €34,679 (+610.7%), from €5,679 to €40,358
- Staff costs +€25,210
up €25,210 (+1014.1%), from €2,486 to €27,696
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,271 | €95,241 | +€51,970 | +120.1% |
| Fixed assets | 21/28 | €13,870 | €45,588 | +€31,718 | +228.7% |
| Intangible fixed assets | 21 | €13,870 | €10,170 | -€3,700 | -26.7% |
| Tangible fixed assets | 22/27 | - | €30,018 | +€30,018 | |
| Furniture and vehicles | 24 | - | €30,018 | +€30,018 | |
| Financial fixed assets | 28 | - | €5,400 | +€5,400 | |
| Current assets | 29/58 | €29,401 | €49,652 | +€20,251 | +68.9% |
| Stocks and contracts in progress | 3 | €19,801 | €34,601 | +€14,801 | +74.7% |
| Stocks | 30/36 | €19,801 | €34,601 | +€14,801 | +74.7% |
| Amounts receivable within one year | 40/41 | €8,529 | €11,835 | +€3,306 | +38.8% |
| Trade receivables | 40 | €7,046 | €7,046 | = | 0.0% |
| Other amounts receivable | 41 | €1,482 | €4,789 | +€3,306 | +223.0% |
| Cash at bank and in hand | 54/58 | €1,072 | €3,216 | +€2,145 | +200.1% |
| Total equity and liabilities | 10/49 | €43,271 | €95,241 | +€51,970 | +120.1% |
| Equity | 10/15 | €30,368 | €38,062 | +€7,694 | +25.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €808 | €1,900 | +€1,092 | +135.2% |
| Non-distributable reserves | 130/1 | €808 | - | -€808 | |
| Other | 1319 | €808 | - | -€808 | |
| Distributable reserves | 133 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €10,560 | €17,162 | +€6,602 | +62.5% |
| Amounts payable | 17/49 | €12,903 | €57,178 | +€44,275 | +343.1% |
| Amounts payable after more than one year | 17 | - | €22,033 | +€22,033 | |
| Financial debts | 170/4 | - | €22,033 | +€22,033 | |
| Amounts payable within one year | 42/48 | €12,903 | €35,146 | +€22,243 | +172.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,293 | +€3,293 | |
| Trade debts | 44 | €1,313 | €8,736 | +€7,423 | +565.4% |
| Suppliers | 440/4 | €1,313 | €8,736 | +€7,423 | +565.4% |
| Taxes, remuneration and social security | 45 | - | €10,242 | +€10,242 | |
| Taxes | 450/3 | - | €3,960 | +€3,960 | |
| Remuneration and social security | 454/9 | - | €6,282 | +€6,282 | |
| Other amounts payable | 47/48 | €11,590 | €12,874 | +€1,284 | +11.1% |
| Turnover | 70 | €427,036 | €652,898 | +€225,862 | +52.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €421,357 | €612,540 | +€191,183 | +45.4% |
| Remuneration, social security and pensions | 62 | €2,486 | €27,696 | +€25,210 | +1014.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | €5,185 | +€3,335 | +180.3% |
| Other operating charges | 640/8 | - | €1,776 | +€1,776 | |
| Gross operating margin | 9900 | €5,679 | €40,358 | +€34,679 | +610.7% |
| Operating profit (loss) | 9901 | €1,343 | €5,701 | +€4,358 | +324.5% |
| Financial charges | 65/66B | €131 | €104 | -€27 | -20.7% |
| Recurring financial charges | 65 | €131 | €104 | -€27 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €1,212 | €5,597 | +€4,385 | +361.9% |
| Profit (loss) for the period | 9904 | €1,212 | €5,597 | +€4,385 | +361.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,212 | €5,597 | +€4,385 | +361.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.