AUTOHANDEL J. BRARENS: 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.
AUTOHANDEL J. BRARENS
Largest movements
- Cash -€241,855
down €241,855 (-67.5%), from €358,295 to €116,440
mainly Stocks and contracts (-€205,455) and Receivables within one year (-€94,588)
- Stocks and contracts +€205,455
up €205,455 (+32.6%), from €630,115 to €835,570
- Tangible fixed assets -€98,281
down €98,281 (-8.4%), from €1.2m to €1.1m
of which Furniture and vehicles: -€53,598
- Receivables within one year +€94,588
up €94,588 (+172%), from €54,976 to €149,565
of which Trade receivables: +€61,821
- Other debts -€44,271
down €44,271 (-5.4%), from €826,028 to €781,757
- Profit (loss) carried forward -€34,370
down €34,370 (-4.5%), from €764,757 to €730,387
- Trade debts +€22,927
up €22,927 (+367%), from €6,251 to €29,178
- Depreciation -€78,662
down €78,662 (-42.2%), from €186,617 to €107,956
- Write-downs +€65,607
up €65,607, from -€6,505 to €59,102
- Gross operating margin -€15,853
down €15,853 (-9.6%), from €165,551 to €149,698
- Other operating charges +€4,513
up €4,513 (+36.4%), from €12,398 to €16,911
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 | €2,231,356 | €2,193,984 | -€37,372 | -1.7% |
| Fixed assets | 21/28 | €1,175,814 | €1,077,363 | -€98,451 | -8.4% |
| Tangible fixed assets | 22/27 | €1,175,414 | €1,077,133 | -€98,281 | -8.4% |
| Land and buildings | 22 | €1,068,107 | €1,029,036 | -€39,071 | -3.7% |
| Plant, machinery and equipment | 23 | €19,688 | €14,076 | -€5,612 | -28.5% |
| Furniture and vehicles | 24 | €87,619 | €34,022 | -€53,598 | -61.2% |
| Financial fixed assets | 28 | €400 | €230 | -€170 | -42.5% |
| Current assets | 29/58 | €1,055,542 | €1,116,620 | +€61,078 | +5.8% |
| Stocks and contracts in progress | 3 | €630,115 | €835,570 | +€205,455 | +32.6% |
| Stocks | 30/36 | €630,115 | €835,570 | +€205,455 | +32.6% |
| Amounts receivable within one year | 40/41 | €54,976 | €149,565 | +€94,588 | +172% |
| Trade receivables | 40 | €29,976 | €91,797 | +€61,821 | +206% |
| Other amounts receivable | 41 | €25,000 | €57,768 | +€32,768 | +131% |
| Cash at bank and in hand | 54/58 | €358,295 | €116,440 | -€241,855 | -67.5% |
| Deferred charges and accrued income | 490/1 | €12,156 | €15,046 | +€2,889 | +23.8% |
| Total equity and liabilities | 10/49 | €2,231,356 | €2,193,984 | -€37,372 | -1.7% |
| Equity | 10/15 | €832,957 | €798,587 | -€34,370 | -4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €764,757 | €730,387 | -€34,370 | -4.5% |
| Amounts payable | 17/49 | €1,398,399 | €1,395,397 | -€3,002 | -0.2% |
| Amounts payable after more than one year | 17 | €554,826 | €554,826 | = | 0.0% |
| Financial debts | 170/4 | €554,826 | €554,826 | = | 0.0% |
| Amounts payable within one year | 42/48 | €843,130 | €821,935 | -€21,196 | -2.5% |
| Trade debts | 44 | €6,251 | €29,178 | +€22,927 | +367% |
| Suppliers | 440/4 | €6,251 | €29,178 | +€22,927 | +367% |
| Advances received on contracts in progress | 46 | - | €11,000 | +€11,000 | |
| Taxes, remuneration and social security | 45 | €10,852 | €0 | -€10,852 | -100% |
| Taxes | 450/3 | €10,852 | €0 | -€10,852 | -100% |
| Other amounts payable | 47/48 | €826,028 | €781,757 | -€44,271 | -5.4% |
| Accrued charges and deferred income | 492/3 | €443 | €18,637 | +€18,193 | +4,106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,617 | €107,956 | -€78,662 | -42.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,505 | €59,102 | +€65,607 | |
| Other operating charges | 640/8 | €12,398 | €16,911 | +€4,513 | +36.4% |
| Non-recurring operating charges | 66A | €612 | €0 | -€612 | -100% |
| Gross operating margin | 9900 | €165,551 | €149,698 | -€15,853 | -9.6% |
| Operating profit (loss) | 9901 | -€27,572 | -€34,271 | -€6,699 | -24.3% |
| Financial income | 75/76B | €18 | €14 | -€4 | -22.2% |
| Recurring financial income | 75 | €18 | €14 | -€4 | -22.2% |
| Financial charges | 65/66B | €106 | €113 | +€8 | +7.2% |
| Recurring financial charges | 65 | €106 | €113 | +€8 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,659 | -€34,370 | -€6,711 | -24.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€27,659 | -€34,370 | -€6,711 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,659 | -€34,370 | -€6,711 | -24.3% |
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 26 October 2026 via checked.be.