BRAAMBES: 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.
BRAAMBES
Largest movements
- Tangible fixed assets -€29,088
down €29,088 (-10.8%), from €268,447 to €239,358
of which Land and buildings: -€16,565
- Receivables within one year -€19,870
down €19,870 (-86.9%), from €22,853 to €2,983
of which Trade receivables: -€20,000
- Cash +€17,564
up €17,564 (+109%), from €16,113 to €33,678
mainly Depreciation (+€38,946) and Receivables within one year (+€19,870)
- Current investments +€15,000
up €15,000 (+33.3%), from €45,000 to €60,000
- Debts after one year -€11,579
down €11,579 (-100%), from €11,579 to €0
- Reserves -€3,714
down €3,714 (-3.1%), from €118,979 to €115,265
of which Distributable reserves: -€3,714
- Gross operating margin -€14,999
down €14,999 (-25.9%), from €57,819 to €42,820
- Taxes -€2,851
down €2,851 (-90.3%), from €3,157 to €306
- Financial income +€1,489
up €1,489 (+209,731%), from €1 to €1,490
- Financial charges -€790
down €790 (-12.9%), from €6,114 to €5,323
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 | €355,679 | €339,023 | -€16,656 | -4.7% |
| Fixed assets | 21/28 | €268,447 | €239,358 | -€29,088 | -10.8% |
| Tangible fixed assets | 22/27 | €268,447 | €239,358 | -€29,088 | -10.8% |
| Land and buildings | 22 | €244,498 | €227,933 | -€16,565 | -6.8% |
| Furniture and vehicles | 24 | €23,948 | €11,425 | -€12,523 | -52.3% |
| Current assets | 29/58 | €87,233 | €99,665 | +€12,432 | +14.3% |
| Amounts receivable within one year | 40/41 | €22,853 | €2,983 | -€19,870 | -86.9% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 41 | €2,853 | €2,983 | +€130 | +4.6% |
| Current investments | 50/53 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €16,113 | €33,678 | +€17,564 | +109% |
| Deferred charges and accrued income | 490/1 | €3,266 | €3,004 | -€262 | -8.0% |
| Total equity and liabilities | 10/49 | €355,679 | €339,023 | -€16,656 | -4.7% |
| Equity | 10/15 | €168,979 | €165,265 | -€3,714 | -2.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €118,979 | €115,265 | -€3,714 | -3.1% |
| Tax-exempt reserves | 132 | €356 | €356 | = | 0.0% |
| Distributable reserves | 133 | €118,623 | €114,909 | -€3,714 | -3.1% |
| Amounts payable | 17/49 | €186,700 | €173,758 | -€12,942 | -6.9% |
| Amounts payable after more than one year | 17 | €11,579 | €0 | -€11,579 | -100% |
| Financial debts | 170/4 | €11,579 | €0 | -€11,579 | -100% |
| Amounts payable within one year | 42/48 | €169,347 | €168,135 | -€1,212 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €11,455 | €11,579 | +€124 | +1.1% |
| Trade debts | 44 | €379 | €137 | -€242 | -63.8% |
| Suppliers | 440/4 | €379 | €137 | -€242 | -63.8% |
| Taxes, remuneration and social security | 45 | €2,388 | €1,916 | -€472 | -19.7% |
| Taxes | 450/3 | €2,388 | €1,916 | -€472 | -19.7% |
| Other amounts payable | 47/48 | €155,125 | €154,502 | -€623 | -0.4% |
| Accrued charges and deferred income | 492/3 | €5,774 | €5,624 | -€151 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,647 | €38,946 | +€299 | +0.8% |
| Other operating charges | 640/8 | €3,548 | €3,447 | -€101 | -2.8% |
| Gross operating margin | 9900 | €57,819 | €42,820 | -€14,999 | -25.9% |
| Operating profit (loss) | 9901 | €15,624 | €426 | -€15,198 | -97.3% |
| Financial income | 75/76B | €1 | €1,490 | +€1,489 | +209,731% |
| Recurring financial income | 75 | €1 | €1,490 | +€1,489 | +209,731% |
| Financial charges | 65/66B | €6,114 | €5,323 | -€790 | -12.9% |
| Recurring financial charges | 65 | €6,114 | €5,323 | -€790 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €9,512 | -€3,407 | -€12,919 | |
| Income taxes | 67/77 | €3,157 | €306 | -€2,851 | -90.3% |
| Profit (loss) for the period | 9904 | €6,354 | -€3,714 | -€10,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,354 | -€3,714 | -€10,068 |
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 17 October 2026 via checked.be.