BRABO BOUW: 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.
BRABO BOUW
Largest movements
- Tangible fixed assets +€5,950
up €5,950 (+166%), from €3,585 to €9,535
of which Plant, machinery and equipment: +€5,975
- Cash -€3,601
down €3,601 (-32.6%), from €11,033 to €7,431
mainly Investment in fixed assets (net) (-€7,140) and Trade debts (-€3,321)
- Receivables within one year -€1,536
down €1,536 (-4.0%), from €38,242 to €36,706
of which Other amounts receivable: -€4,605
- Profit (loss) carried forward +€5,887
up €5,887 (+24.7%), from €23,833 to €29,720
- Trade debts -€3,321
down €3,321 (-33.5%), from €9,921 to €6,600
- Tax, wage and social debts -€1,754
down €1,754 (-36.9%), from €4,756 to €3,002
of which Remuneration and social security: -€2,931
- Gross operating margin +€4,095
up €4,095 (+56.1%), from €7,303 to €11,398
- Depreciation -€661
down €661 (-35.7%), from €1,851 to €1,190
- Financial income -€429
down €429 (-98.6%), from €435 to €6
- Taxes +€413
up €413 (+15.9%), from €2,589 to €3,002
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 | €52,859 | €53,672 | +€812 | +1.5% |
| Fixed assets | 21/28 | €3,585 | €9,535 | +€5,950 | +166% |
| Tangible fixed assets | 22/27 | €3,585 | €9,535 | +€5,950 | +166% |
| Plant, machinery and equipment | 23 | €3,559 | €9,535 | +€5,975 | +168% |
| Furniture and vehicles | 24 | €26 | - | -€26 | |
| Current assets | 29/58 | €49,275 | €44,137 | -€5,138 | -10.4% |
| Amounts receivable within one year | 40/41 | €38,242 | €36,706 | -€1,536 | -4.0% |
| Trade receivables | 40 | €27,612 | €30,681 | +€3,069 | +11.1% |
| Other amounts receivable | 41 | €10,630 | €6,025 | -€4,605 | -43.3% |
| Cash at bank and in hand | 54/58 | €11,033 | €7,431 | -€3,601 | -32.6% |
| Total equity and liabilities | 10/49 | €52,859 | €53,672 | +€812 | +1.5% |
| Equity | 10/15 | €31,893 | €37,780 | +€5,887 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,833 | €29,720 | +€5,887 | +24.7% |
| Amounts payable | 17/49 | €20,967 | €15,892 | -€5,075 | -24.2% |
| Amounts payable within one year | 42/48 | €20,967 | €15,892 | -€5,075 | -24.2% |
| Trade debts | 44 | €9,921 | €6,600 | -€3,321 | -33.5% |
| Suppliers | 440/4 | €9,921 | €6,600 | -€3,321 | -33.5% |
| Advances received on contracts in progress | 46 | €6,290 | €6,290 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,756 | €3,002 | -€1,754 | -36.9% |
| Taxes | 450/3 | €1,825 | €3,002 | +€1,177 | +64.5% |
| Remuneration and social security | 454/9 | €2,931 | - | -€2,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €1,190 | -€661 | -35.7% |
| Other operating charges | 640/8 | €1,116 | €1,198 | +€82 | +7.3% |
| Gross operating margin | 9900 | €7,303 | €11,398 | +€4,095 | +56.1% |
| Operating profit (loss) | 9901 | €4,336 | €9,010 | +€4,674 | +108% |
| Financial income | 75/76B | €435 | €6 | -€429 | -98.6% |
| Recurring financial income | 75 | €435 | €6 | -€429 | -98.6% |
| Financial charges | 65/66B | €76 | €128 | +€52 | +68.8% |
| Recurring financial charges | 65 | €76 | €128 | +€52 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €4,696 | €8,889 | +€4,193 | +89.3% |
| Income taxes | 67/77 | €2,589 | €3,002 | +€413 | +15.9% |
| Profit (loss) for the period | 9904 | €2,107 | €5,887 | +€3,780 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €2,107 | €5,887 | +€3,780 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.