BRABANT ELECTRONICS: 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.
BRABANT ELECTRONICS
Largest movements
- Intangible fixed assets +€53,346
new in 2025: €53,346
- Cash -€50,200
down €50,200 (-99.3%), from €50,573 to €373
mainly Investment in fixed assets (net) (-€63,907) and Trade debts (-€42,691)
- Receivables within one year -€36,266
down €36,266 (-8.9%), from €408,463 to €372,196
of which Trade receivables: -€28,514
- Tangible fixed assets -€12,884
down €12,884 (-28.1%), from €45,776 to €32,891
of which Plant, machinery and equipment: -€13,212
- Trade debts -€42,691
down €42,691 (-39.7%), from €107,452 to €64,761
- Profit (loss) carried forward +€27,401
up €27,401 (+14.3%), from -€191,754 to -€164,353
- Debts after one year -€14,007
down €14,007 (-15.1%), from €93,027 to €79,021
of which Financial debts: -€29,010
- Tax, wage and social debts -€13,989
down €13,989 (-17.3%), from €80,731 to €66,743
of which Taxes: -€29,592
- Current portion of long-term debt +€8,047
up €8,047 (+31.9%), from €25,194 to €33,241
- Financial charges -€53,905
down €53,905 (-73.2%), from €73,598 to €19,694
- Gross operating margin -€15,511
down €15,511 (-3.3%), from €475,407 to €459,896
- Taxes +€12,638
up €12,638 (+5894.3%), from €214 to €12,852
- Other operating charges -€12,546
down €12,546 (-63.4%), from €19,802 to €7,256
- Depreciation +€6,357
up €6,357 (+37.2%), from €17,088 to €23,445
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
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 | €571,658 | €536,167 | -€35,490 | -6.2% |
| Fixed assets | 21/28 | €46,148 | €86,610 | +€40,462 | +87.7% |
| Intangible fixed assets | 21 | - | €53,346 | +€53,346 | |
| Tangible fixed assets | 22/27 | €45,776 | €32,891 | -€12,884 | -28.1% |
| Plant, machinery and equipment | 23 | €38,105 | €24,892 | -€13,212 | -34.7% |
| Furniture and vehicles | 24 | €7,671 | €7,999 | +€328 | +4.3% |
| Financial fixed assets | 28 | €373 | €373 | = | 0.0% |
| Current assets | 29/58 | €525,509 | €449,557 | -€75,952 | -14.5% |
| Stocks and contracts in progress | 3 | €66,474 | €71,892 | +€5,418 | +8.2% |
| Stocks | 30/36 | €66,474 | €71,892 | +€5,418 | +8.2% |
| Amounts receivable within one year | 40/41 | €408,463 | €372,196 | -€36,266 | -8.9% |
| Trade receivables | 40 | €389,768 | €361,254 | -€28,514 | -7.3% |
| Other amounts receivable | 41 | €18,695 | €10,942 | -€7,753 | -41.5% |
| Cash at bank and in hand | 54/58 | €50,573 | €373 | -€50,200 | -99.3% |
| Deferred charges and accrued income | 490/1 | €0 | €5,096 | +€5,096 | |
| Total equity and liabilities | 10/49 | €571,658 | €536,167 | -€35,490 | -6.2% |
| Equity | 10/15 | €213,345 | €240,745 | +€27,401 | +12.8% |
| Contributions | 10/11 | €402,000 | €402,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,754 | -€164,353 | +€27,401 | +14.3% |
| Amounts payable | 17/49 | €358,313 | €295,422 | -€62,891 | -17.6% |
| Amounts payable after more than one year | 17 | €93,027 | €79,021 | -€14,007 | -15.1% |
| Financial debts | 170/4 | €60,752 | €31,742 | -€29,010 | -47.8% |
| Other amounts payable | 178/9 | €32,275 | €47,279 | +€15,003 | +46.5% |
| Amounts payable within one year | 42/48 | €265,286 | €216,402 | -€48,884 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €25,194 | €33,241 | +€8,047 | +31.9% |
| Financial debts | 43 | €51,908 | €51,657 | -€252 | -0.5% |
| Credit institutions | 430/8 | €51,908 | €51,657 | -€252 | -0.5% |
| Trade debts | 44 | €107,452 | €64,761 | -€42,691 | -39.7% |
| Suppliers | 440/4 | €107,452 | €64,761 | -€42,691 | -39.7% |
| Taxes, remuneration and social security | 45 | €80,731 | €66,743 | -€13,989 | -17.3% |
| Taxes | 450/3 | €52,549 | €22,957 | -€29,592 | -56.3% |
| Remuneration and social security | 454/9 | €28,182 | €43,786 | +€15,604 | +55.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €493 | €466 | -€27 | -5.6% |
| Remuneration, social security and pensions | 62 | €340,265 | €346,561 | +€6,296 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,088 | €23,445 | +€6,357 | +37.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,656 | €13,961 | +€2,306 | +19.8% |
| Other operating charges | 640/8 | €19,802 | €7,256 | -€12,546 | -63.4% |
| Non-recurring operating charges | 66A | - | €8,763 | +€8,763 | |
| Gross operating margin | 9900 | €475,407 | €459,896 | -€15,511 | -3.3% |
| Operating profit (loss) | 9901 | €86,596 | €59,910 | -€26,685 | -30.8% |
| Financial income | 75/76B | €2,441 | €36 | -€2,405 | -98.5% |
| Recurring financial income | 75 | €2,441 | €36 | -€2,405 | -98.5% |
| Financial charges | 65/66B | €73,598 | €19,694 | -€53,905 | -73.2% |
| Recurring financial charges | 65 | €73,598 | €19,694 | -€53,905 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €15,438 | €40,253 | +€24,815 | +160.7% |
| Income taxes | 67/77 | €214 | €12,852 | +€12,638 | +5894.3% |
| Profit (loss) for the period | 9904 | €15,224 | €27,401 | +€12,177 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,224 | €27,401 | +€12,177 | +80.0% |
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.