ALGEMENE AANNEMING BRACO CLEANING: 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.
ALGEMENE AANNEMING BRACO CLEANING
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+488%), from €215,531 to €1.3m
of which Land and buildings: +€1.1m
- Receivables within one year -€28,721
down €28,721 (-53.3%), from €53,922 to €25,201
- Revaluation surpluses +€1.1m
new in 2025: €1.1m
- Profit (loss) carried forward -€57,166
down €57,166 (-37.9%), from -€150,876 to -€208,042
- Reserves +€30,588
up €30,588 (+408%), from €7,500 to €38,088
of which Distributable reserves: +€30,588
- Trade debts -€17,921
down €17,921 (-91.5%), from €19,587 to €1,667
- Depreciation +€45,938
new in 2025: €45,938
- Staff costs +€22,499
up €22,499 (+12.8%), from €175,498 to €197,996
- Gross operating margin -€17,575
down €17,575 (-8.1%), from €218,142 to €200,567
- Other operating charges -€12,159
down €12,159 (-47.2%), from €25,761 to €13,601
- Financial charges -€3,167
down €3,167 (-91.4%), from €3,465 to €298
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 | €287,261 | €1,303,394 | +€1.0m | +354% |
| Fixed assets | 21/28 | €215,531 | €1,266,895 | +€1.1m | +488% |
| Tangible fixed assets | 22/27 | €215,531 | €1,266,895 | +€1.1m | +488% |
| Land and buildings | 22 | €175,000 | €1,239,412 | +€1.1m | +608% |
| Plant, machinery and equipment | 23 | €6,329 | €2,543 | -€3,786 | -59.8% |
| Furniture and vehicles | 24 | €34,202 | €24,940 | -€9,262 | -27.1% |
| Current assets | 29/58 | €71,730 | €36,499 | -€35,231 | -49.1% |
| Amounts receivable within one year | 40/41 | €53,922 | €25,201 | -€28,721 | -53.3% |
| Trade receivables | 40 | €53,922 | €25,201 | -€28,721 | -53.3% |
| Cash at bank and in hand | 54/58 | €17,808 | €11,298 | -€6,510 | -36.6% |
| Total equity and liabilities | 10/49 | €287,261 | €1,303,394 | +€1.0m | +354% |
| Equity | 10/15 | -€68,376 | €969,458 | +€1.0m | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,064,412 | +€1.1m | |
| Reserves | 13 | €7,500 | €38,088 | +€30,588 | +408% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | - | €30,588 | +€30,588 | |
| Profit (loss) carried forward | 14 | -€150,876 | -€208,042 | -€57,166 | -37.9% |
| Amounts payable | 17/49 | €355,637 | €333,936 | -€21,701 | -6.1% |
| Amounts payable within one year | 42/48 | €355,637 | €333,936 | -€21,701 | -6.1% |
| Trade debts | 44 | €19,587 | €1,667 | -€17,921 | -91.5% |
| Suppliers | 440/4 | €19,587 | €1,667 | -€17,921 | -91.5% |
| Taxes, remuneration and social security | 45 | €17,633 | €19,739 | +€2,107 | +11.9% |
| Taxes | 450/3 | €491 | €235 | -€256 | -52.2% |
| Remuneration and social security | 454/9 | €17,141 | €19,504 | +€2,363 | +13.8% |
| Other amounts payable | 47/48 | €318,417 | €312,530 | -€5,887 | -1.8% |
| Remuneration, social security and pensions | 62 | €175,498 | €197,996 | +€22,499 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €45,938 | +€45,938 | |
| Other operating charges | 640/8 | €25,761 | €13,601 | -€12,159 | -47.2% |
| Gross operating margin | 9900 | €218,142 | €200,567 | -€17,575 | -8.1% |
| Operating profit (loss) | 9901 | €16,884 | -€56,970 | -€73,853 | |
| Financial income | 75/76B | €62 | €102 | +€40 | +65.3% |
| Recurring financial income | 75 | €62 | €102 | +€40 | +65.3% |
| Financial charges | 65/66B | €3,465 | €298 | -€3,167 | -91.4% |
| Recurring financial charges | 65 | €3,465 | €298 | -€3,167 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | €13,480 | -€57,166 | -€70,646 | |
| Profit (loss) for the period | 9904 | €13,480 | -€57,166 | -€70,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,480 | -€57,166 | -€70,646 |
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.