BRABAN: 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.
BRABAN
Largest movements
- Tangible fixed assets +€76,683
up €76,683 (+17.8%), from €430,926 to €507,609
of which Land and buildings: +€97,070
- Receivables within one year -€26,777
down €26,777 (-35.4%), from €75,605 to €48,827
of which Trade receivables: -€30,014
- Cash +€18,769
up €18,769 (+11.6%), from €161,733 to €180,503
mainly Debts after one year (+€78,425) and Depreciation (+€48,317)
- Debts after one year +€78,425
up €78,425 (+70.8%), from €110,764 to €189,189
of which Financial debts: +€72,935
- Reserves -€35,287
down €35,287 (-6.4%), from €550,541 to €515,254
- Other debts +€33,599
up €33,599 (+2,683%), from €1,252 to €34,851
- Current portion of long-term debt +€25,452
up €25,452 (+229%), from €11,111 to €36,563
- Profit (loss) carried forward -€24,901
down €24,901, from €0 to -€24,901
- Gross operating margin -€167,377
down €167,377 (-76.6%), from €218,401 to €51,023
- Taxes -€50,518
down €50,518 (-99.6%), from €50,733 to €215
- Other operating charges +€14,774
up €14,774 (+313%), from €4,714 to €19,488
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 | €946,415 | €1,015,256 | +€68,841 | +7.3% |
| Fixed assets | 21/28 | €705,926 | €782,609 | +€76,683 | +10.9% |
| Tangible fixed assets | 22/27 | €430,926 | €507,609 | +€76,683 | +17.8% |
| Land and buildings | 22 | €380,756 | €477,826 | +€97,070 | +25.5% |
| Furniture and vehicles | 24 | €50,170 | €29,784 | -€20,386 | -40.6% |
| Financial fixed assets | 28 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €240,489 | €232,647 | -€7,842 | -3.3% |
| Amounts receivable within one year | 40/41 | €75,605 | €48,827 | -€26,777 | -35.4% |
| Trade receivables | 40 | €75,504 | €45,490 | -€30,014 | -39.8% |
| Other amounts receivable | 41 | €101 | €3,337 | +€3,237 | +3,221% |
| Cash at bank and in hand | 54/58 | €161,733 | €180,503 | +€18,769 | +11.6% |
| Deferred charges and accrued income | 490/1 | €3,151 | €3,317 | +€166 | +5.3% |
| Total equity and liabilities | 10/49 | €946,415 | €1,015,256 | +€68,841 | +7.3% |
| Equity | 10/15 | €760,541 | €700,352 | -€60,189 | -7.9% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €550,541 | €515,254 | -€35,287 | -6.4% |
| Distributable reserves | 133 | €550,541 | €515,254 | -€35,287 | -6.4% |
| Profit (loss) carried forward | 14 | €0 | -€24,901 | -€24,901 | |
| Amounts payable | 17/49 | €185,874 | €314,904 | +€129,030 | +69.4% |
| Amounts payable after more than one year | 17 | €110,764 | €189,189 | +€78,425 | +70.8% |
| Financial debts | 170/4 | €0 | €72,935 | +€72,935 | |
| Other amounts payable | 178/9 | €110,764 | €116,254 | +€5,489 | +5.0% |
| Amounts payable within one year | 42/48 | €73,099 | €124,850 | +€51,750 | +70.8% |
| Current portion of amounts payable after more than one year | 42 | €11,111 | €36,563 | +€25,452 | +229% |
| Financial debts | 43 | €3,913 | €8,029 | +€4,116 | +105% |
| Credit institutions | 430/8 | €3,913 | €8,029 | +€4,116 | +105% |
| Trade debts | 44 | €4,742 | €3,244 | -€1,498 | -31.6% |
| Suppliers | 440/4 | €4,742 | €3,244 | -€1,498 | -31.6% |
| Taxes, remuneration and social security | 45 | €52,082 | €42,163 | -€9,918 | -19.0% |
| Taxes | 450/3 | €52,082 | €42,163 | -€9,918 | -19.0% |
| Other amounts payable | 47/48 | €1,252 | €34,851 | +€33,599 | +2,683% |
| Accrued charges and deferred income | 492/3 | €2,010 | €865 | -€1,145 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,482 | €48,317 | -€166 | -0.3% |
| Other operating charges | 640/8 | €4,714 | €19,488 | +€14,774 | +313% |
| Gross operating margin | 9900 | €218,401 | €51,023 | -€167,377 | -76.6% |
| Operating profit (loss) | 9901 | €165,204 | -€16,782 | -€181,986 | |
| Financial income | 75/76B | €0 | €640 | +€640 | |
| Recurring financial income | 75 | €0 | €640 | +€640 | |
| Financial charges | 65/66B | €7,078 | €8,545 | +€1,467 | +20.7% |
| Recurring financial charges | 65 | €7,078 | €8,545 | +€1,467 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €158,126 | -€24,687 | -€182,813 | |
| Income taxes | 67/77 | €50,733 | €215 | -€50,518 | -99.6% |
| Profit (loss) for the period | 9904 | €107,393 | -€24,901 | -€132,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,393 | -€24,901 | -€132,295 |
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 14 October 2026 via checked.be.