BRABA: 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.
BRABA
Largest movements
- Tangible fixed assets -€174,206
down €174,206 (-7.6%), from €2.3m to €2.1m
- Current investments +€165,809
up €165,809 (+24.1%), from €688,140 to €853,950
- Cash +€59,922
up €59,922 (+25.3%), from €236,619 to €296,541
mainly Depreciation (+€174,206) and Other debts (+€92,646)
- Other debts +€92,646
up €92,646 (+22.6%), from €409,036 to €501,682
- Gross operating margin -€249,510
down €249,510 (-45.3%), from €550,375 to €300,865
- Taxes -€21,440
down €21,440 (-40.0%), from €53,536 to €32,096
- Financial charges +€18,469
up €18,469 (+257.3%), from €7,179 to €25,648
- Financial income +€12,004
up €12,004 (+92.3%), from €13,002 to €25,006
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,229,059 | €3,290,939 | +€61,880 | +1.9% |
| Fixed assets | 21/28 | €2,303,926 | €2,129,720 | -€174,206 | -7.6% |
| Tangible fixed assets | 22/27 | €2,303,926 | €2,129,720 | -€174,206 | -7.6% |
| Land and buildings | 22 | €2,303,926 | €2,129,720 | -€174,206 | -7.6% |
| Current assets | 29/58 | €925,133 | €1,161,219 | +€236,087 | +25.5% |
| Amounts receivable within one year | 40/41 | - | €10,406 | +€10,406 | |
| Other amounts receivable | 41 | - | €10,406 | +€10,406 | |
| Current investments | 50/53 | €688,140 | €853,950 | +€165,809 | +24.1% |
| Cash at bank and in hand | 54/58 | €236,619 | €296,541 | +€59,922 | +25.3% |
| Deferred charges and accrued income | 490/1 | €373 | €323 | -€51 | -13.6% |
| Total equity and liabilities | 10/49 | €3,229,059 | €3,290,939 | +€61,880 | +1.9% |
| Equity | 10/15 | €2,694,368 | €2,661,525 | -€32,843 | -1.2% |
| Contributions | 10/11 | €485,324 | €485,324 | = | 0.0% |
| Reserves | 13 | €2,209,044 | €2,176,201 | -€32,843 | -1.5% |
| Tax-exempt reserves | 132 | €812,528 | €746,541 | -€65,987 | -8.1% |
| Distributable reserves | 133 | €1,396,516 | €1,429,660 | +€33,144 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €102,364 | €101,482 | -€882 | -0.9% |
| Deferred taxes | 168 | €102,364 | €101,482 | -€882 | -0.9% |
| Amounts payable | 17/49 | €432,327 | €527,932 | +€95,605 | +22.1% |
| Amounts payable within one year | 42/48 | €425,075 | €502,231 | +€77,156 | +18.2% |
| Trade debts | 44 | €1,442 | €549 | -€893 | -61.9% |
| Suppliers | 440/4 | €1,442 | €549 | -€893 | -61.9% |
| Taxes, remuneration and social security | 45 | €14,597 | €0 | -€14,597 | -100.0% |
| Taxes | 450/3 | €14,597 | €0 | -€14,597 | -100.0% |
| Other amounts payable | 47/48 | €409,036 | €501,682 | +€92,646 | +22.6% |
| Accrued charges and deferred income | 492/3 | €7,252 | €25,701 | +€18,449 | +254.4% |
| Non-recurring operating income | 76A | €208,175 | €0 | -€208,175 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,206 | €174,206 | = | 0.0% |
| Other operating charges | 640/8 | €30,492 | €31,210 | +€718 | +2.4% |
| Gross operating margin | 9900 | €550,375 | €300,865 | -€249,510 | -45.3% |
| Operating profit (loss) | 9901 | €345,677 | €95,449 | -€250,228 | -72.4% |
| Financial income | 75/76B | €13,002 | €25,006 | +€12,004 | +92.3% |
| Recurring financial income | 75 | €13,002 | €25,006 | +€12,004 | +92.3% |
| Financial charges | 65/66B | €7,179 | €25,648 | +€18,469 | +257.3% |
| Recurring financial charges | 65 | €7,179 | €25,648 | +€18,469 | +257.3% |
| Profit (loss) for the period before taxes | 9903 | €351,501 | €94,808 | -€256,693 | -73.0% |
| Transfer from deferred taxes | 780 | €882 | €882 | -€0 | 0.0% |
| Transfer to deferred taxes | 680 | €52,044 | €0 | -€52,044 | -100.0% |
| Income taxes | 67/77 | €53,536 | €32,096 | -€21,440 | -40.0% |
| Profit (loss) for the period | 9904 | €246,803 | €63,594 | -€183,209 | -74.2% |
| Transfer from tax-exempt reserves | 789 | €71,511 | €65,987 | -€5,524 | -7.7% |
| Transfer to tax-exempt reserves | 689 | €156,131 | €0 | -€156,131 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €162,183 | €129,581 | -€32,602 | -20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.