BRABANDS: 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.
BRABANDS
Largest movements
- Tangible fixed assets +€48,953
up €48,953 (+4124.1%), from €1,187 to €50,140
- Receivables within one year -€18,130
down €18,130 (-32.1%), from €56,476 to €38,346
of which Trade receivables: -€19,641
- Debts after one year +€29,557
new in 2025: €29,557
- Trade debts -€13,105
no longer reported in 2025 (was €13,105)
- Profit (loss) carried forward +€8,219
up €8,219 (+28.1%), from -€29,223 to -€21,004
- Short-term financial debts +€4,207
up €4,207 (+52.3%), from €8,041 to €12,248
- Tax, wage and social debts +€1,572
up €1,572 (+20.4%), from €7,712 to €9,284
- Turnover -€34,187
down €34,187 (-24.6%), from €138,953 to €104,766
- Gross operating margin -€21,056
down €21,056 (-87.9%), from €23,953 to €2,897
- Purchases and services -€13,129
down €13,129 (-11.4%), from €114,998 to €101,869
- Financial income +€10,000
new in 2025: €10,000
- Taxes -€3,730
down €3,730 (-56.5%), from €6,597 to €2,867
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,682 | €92,505 | +€30,823 | +50.0% |
| Fixed assets | 21/28 | €3,471 | €52,424 | +€48,953 | +1410.3% |
| Tangible fixed assets | 22/27 | €1,187 | €50,140 | +€48,953 | +4124.1% |
| Furniture and vehicles | 24 | €1,187 | €50,140 | +€48,953 | +4124.1% |
| Financial fixed assets | 28 | €2,284 | €2,284 | = | 0.0% |
| Current assets | 29/58 | €58,211 | €40,081 | -€18,130 | -31.1% |
| Amounts receivable within one year | 40/41 | €56,476 | €38,346 | -€18,130 | -32.1% |
| Trade receivables | 40 | €55,425 | €35,784 | -€19,641 | -35.4% |
| Other amounts receivable | 41 | €1,051 | €2,562 | +€1,511 | +143.8% |
| Current investments | 50/53 | €1,735 | €1,735 | = | 0.0% |
| Total equity and liabilities | 10/49 | €61,682 | €92,505 | +€30,823 | +50.0% |
| Equity | 10/15 | €17,359 | €25,578 | +€8,219 | +47.3% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €39,977 | €39,977 | = | 0.0% |
| Distributable reserves | 133 | €39,977 | €39,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,223 | -€21,004 | +€8,219 | +28.1% |
| Amounts payable | 17/49 | €44,323 | €66,927 | +€22,604 | +51.0% |
| Amounts payable after more than one year | 17 | - | €29,557 | +€29,557 | |
| Financial debts | 170/4 | - | €29,557 | +€29,557 | |
| Amounts payable within one year | 42/48 | €44,323 | €37,370 | -€6,953 | -15.7% |
| Financial debts | 43 | €8,041 | €12,248 | +€4,207 | +52.3% |
| Credit institutions | 430/8 | €8,041 | €12,248 | +€4,207 | +52.3% |
| Trade debts | 44 | €13,105 | - | -€13,105 | |
| Suppliers | 440/4 | €13,105 | - | -€13,105 | |
| Taxes, remuneration and social security | 45 | €7,712 | €9,284 | +€1,572 | +20.4% |
| Taxes | 450/3 | €7,712 | €9,284 | +€1,572 | +20.4% |
| Other amounts payable | 47/48 | €15,465 | €15,838 | +€373 | +2.4% |
| Turnover | 70 | €138,953 | €104,766 | -€34,187 | -24.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €114,998 | €101,869 | -€13,129 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €355 | +€120 | +51.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €23,953 | €2,897 | -€21,056 | -87.9% |
| Operating profit (loss) | 9901 | €23,600 | €2,422 | -€21,178 | -89.7% |
| Financial income | 75/76B | - | €10,000 | +€10,000 | |
| Recurring financial income | 75 | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €1,193 | €1,336 | +€143 | +12.0% |
| Recurring financial charges | 65 | €1,193 | €1,336 | +€143 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €22,407 | €11,086 | -€11,321 | -50.5% |
| Income taxes | 67/77 | €6,597 | €2,867 | -€3,730 | -56.5% |
| Profit (loss) for the period | 9904 | €15,810 | €8,219 | -€7,591 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,810 | €8,219 | -€7,591 | -48.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.