BRABELLE: 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.
BRABELLE
Largest movements
- Receivables within one year +€12,977
up €12,977 (+703.4%), from €1,845 to €14,822
- Cash +€4,187
up €4,187 (+73.9%), from €5,665 to €9,852
mainly Other debts (+€16,593) and Net result for the year (+€1,900)
- Stocks and contracts -€1,253
down €1,253 (-20.5%), from €6,103 to €4,850
- Tangible fixed assets -€575
no longer reported in 2025 (was €575)
- Other debts +€16,593
up €16,593 (+104.5%), from €15,883 to €32,476
- Profit (loss) carried forward +€1,900
up €1,900 (+379.2%), from €501 to €2,401
- Tax, wage and social debts -€1,620
down €1,620 (-68.3%), from €2,372 to €752
- Trade debts -€1,537
no longer reported in 2025 (was €1,537)
- Gross operating margin -€3,422
down €3,422 (-49.1%), from €6,971 to €3,549
- Taxes -€866
down €866 (-54.9%), from €1,578 to €712
- Other operating charges -€117
no longer reported in 2025 (was €117)
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 | €41,438 | €56,774 | +€15,336 | +37.0% |
| Fixed assets | 21/28 | €27,825 | €27,250 | -€575 | -2.1% |
| Tangible fixed assets | 22/27 | €575 | - | -€575 | |
| Plant, machinery and equipment | 23 | €575 | - | -€575 | |
| Financial fixed assets | 28 | €27,250 | €27,250 | = | 0.0% |
| Current assets | 29/58 | €13,613 | €29,524 | +€15,911 | +116.9% |
| Stocks and contracts in progress | 3 | €6,103 | €4,850 | -€1,253 | -20.5% |
| Stocks | 30/36 | €6,103 | €4,850 | -€1,253 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,845 | €14,822 | +€12,977 | +703.4% |
| Trade receivables | 40 | €1,845 | €14,822 | +€12,977 | +703.4% |
| Cash at bank and in hand | 54/58 | €5,665 | €9,852 | +€4,187 | +73.9% |
| Total equity and liabilities | 10/49 | €41,438 | €56,774 | +€15,336 | +37.0% |
| Equity | 10/15 | €20,952 | €22,852 | +€1,900 | +9.1% |
| Reserves | 13 | €20,451 | €20,451 | = | 0.0% |
| Distributable reserves | 133 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €501 | €2,401 | +€1,900 | +379.2% |
| Amounts payable | 17/49 | €20,486 | €33,922 | +€13,436 | +65.6% |
| Amounts payable within one year | 42/48 | €19,792 | €33,228 | +€13,436 | +67.9% |
| Trade debts | 44 | €1,537 | - | -€1,537 | |
| Suppliers | 440/4 | €1,537 | - | -€1,537 | |
| Taxes, remuneration and social security | 45 | €2,372 | €752 | -€1,620 | -68.3% |
| Taxes | 450/3 | €2,372 | €752 | -€1,620 | -68.3% |
| Other amounts payable | 47/48 | €15,883 | €32,476 | +€16,593 | +104.5% |
| Accrued charges and deferred income | 492/3 | €694 | €694 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €575 | = | 0.0% |
| Other operating charges | 640/8 | €117 | - | -€117 | |
| Gross operating margin | 9900 | €6,971 | €3,549 | -€3,422 | -49.1% |
| Operating profit (loss) | 9901 | €6,279 | €2,974 | -€3,305 | -52.6% |
| Financial charges | 65/66B | €363 | €362 | -€1 | -0.3% |
| Recurring financial charges | 65 | €363 | €362 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,916 | €2,612 | -€3,304 | -55.8% |
| Income taxes | 67/77 | €1,578 | €712 | -€866 | -54.9% |
| Profit (loss) for the period | 9904 | €4,338 | €1,900 | -€2,438 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,338 | €1,900 | -€2,438 | -56.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.