BRABOIKOS: 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.
BRABOIKOS
Largest movements
- Receivables within one year +€18,601
up €18,601 (+61.2%), from €30,376 to €48,977
- Tangible fixed assets -€11,960
down €11,960 (-5.6%), from €214,088 to €202,127
- Other debts +€3,500
up €3,500 (+38.9%), from €9,000 to €12,500
- Trade debts +€2,533
up €2,533 (+3970.7%), from €64 to €2,597
- Gross operating margin +€2,462
up €2,462 (+18.1%), from €13,637 to €16,099
- Financial income +€1,973
new in 2025: €1,973
- Other operating charges +€1,092
up €1,092 (+47.3%), from €2,308 to €3,401
- Depreciation -€304
down €304 (-2.5%), from €12,264 to €11,960
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 | €245,514 | €252,547 | +€7,032 | +2.9% |
| Fixed assets | 21/28 | €214,088 | €202,127 | -€11,960 | -5.6% |
| Tangible fixed assets | 22/27 | €214,088 | €202,127 | -€11,960 | -5.6% |
| Land and buildings | 22 | €214,088 | €202,127 | -€11,960 | -5.6% |
| Current assets | 29/58 | €31,427 | €50,419 | +€18,993 | +60.4% |
| Amounts receivable within one year | 40/41 | €30,376 | €48,977 | +€18,601 | +61.2% |
| Other amounts receivable | 41 | €30,376 | €48,977 | +€18,601 | +61.2% |
| Cash at bank and in hand | 54/58 | €992 | €84 | -€909 | -91.6% |
| Deferred charges and accrued income | 490/1 | €59 | €1,359 | +€1,300 | +2213.3% |
| Total equity and liabilities | 10/49 | €245,514 | €252,547 | +€7,032 | +2.9% |
| Equity | 10/15 | €234,752 | €237,210 | +€2,458 | +1.0% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Legal reserve | 130 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,320 | -€60,862 | +€2,458 | +3.9% |
| Amounts payable | 17/49 | €10,762 | €15,337 | +€4,574 | +42.5% |
| Amounts payable within one year | 42/48 | €9,064 | €15,097 | +€6,033 | +66.6% |
| Trade debts | 44 | €64 | €2,597 | +€2,533 | +3970.7% |
| Suppliers | 440/4 | €64 | €2,597 | +€2,533 | +3970.7% |
| Other amounts payable | 47/48 | €9,000 | €12,500 | +€3,500 | +38.9% |
| Accrued charges and deferred income | 492/3 | €1,698 | €239 | -€1,459 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,264 | €11,960 | -€304 | -2.5% |
| Other operating charges | 640/8 | €2,308 | €3,401 | +€1,092 | +47.3% |
| Gross operating margin | 9900 | €13,637 | €16,099 | +€2,462 | +18.1% |
| Operating profit (loss) | 9901 | -€935 | €738 | +€1,673 | |
| Financial income | 75/76B | - | €1,973 | +€1,973 | |
| Recurring financial income | 75 | - | €1,973 | +€1,973 | |
| Financial charges | 65/66B | €159 | €254 | +€95 | +59.4% |
| Recurring financial charges | 65 | €159 | €254 | +€95 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,094 | €2,458 | +€3,552 | |
| Profit (loss) for the period | 9904 | -€1,094 | €2,458 | +€3,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,094 | €2,458 | +€3,552 |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.