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Brabs: 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.

What changed

Brabs

BE 0743.733.642
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€62,378
2024 · €53,831+€8,547
Equity
€27,182
2024 · €27,182
Cash
€34,179
2024 · €28,828+€5,351
Balance sheet total
€110,206
2024 · €140,344-€30,138

Largest movements

2024 to 2025
Assets
  • Receivables after one year -€22,312

    down €22,312 (-23.8%), from €93,802 to €71,490

  • Receivables within one year -€10,488

    down €10,488 (-90.4%), from €11,600 to €1,112

    of which Trade receivables: -€11,600

  • Cash +€5,351

    up €5,351 (+18.6%), from €28,828 to €34,179

    mainly Net result for the year (+€62,378) and Receivables after one year (+€22,312)

  • Tangible fixed assets -€2,688

    down €2,688 (-44.0%), from €6,113 to €3,425

Equity and liabilities
  • Other debts -€31,912

    down €31,912 (-37.6%), from €84,933 to €53,022

  • Trade debts +€2,571

    up €2,571 (+66.4%), from €3,870 to €6,441

Income statement
  • Gross operating margin +€8,671

    up €8,671 (+12.9%), from €67,130 to €75,801

  • Financial income +€3,039

    up €3,039 (+114.4%), from €2,658 to €5,697

  • Taxes +€2,044

    up €2,044 (+15.0%), from €13,641 to €15,684

  • Depreciation +€1,014

    up €1,014 (+60.6%), from €1,674 to €2,688

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €53,831
Gross operating margin +€8,671
Depreciation -€1,014
Other operating charges -€19
Financial income +€3,039
Financial charges -€87
Taxes -€2,044
Result 2025 €62,378

Cash bridge derived

cash 2024 to 2025

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.

From operations +€67,729
Investment €0
Financing -€62,378
Cash 2024 €28,828
Net result for the year +€62,378
Depreciation +€2,688
Receivables after one year +€22,312
Receivables within one year +€10,488
Trade debts +€2,571
Tax, wage and social debts -€797
Other debts -€31,912
Contributions, distributions and other -€62,378
Cash 2025 €34,179
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €140,344 €110,206 -€30,138 -21.5%
Fixed assets 21/28 €6,113 €3,425 -€2,688 -44.0%
Tangible fixed assets 22/27 €6,113 €3,425 -€2,688 -44.0%
Furniture and vehicles 24 €6,113 €3,425 -€2,688 -44.0%
Current assets 29/58 €134,230 €106,780 -€27,450 -20.4%
Amounts receivable after more than one year 29 €93,802 €71,490 -€22,312 -23.8%
Other amounts receivable 291 €93,802 €71,490 -€22,312 -23.8%
Amounts receivable within one year 40/41 €11,600 €1,112 -€10,488 -90.4%
Trade receivables 40 €11,600 €0 -€11,600 -100.0%
Other amounts receivable 41 - €1,112 +€1,112
Cash at bank and in hand 54/58 €28,828 €34,179 +€5,351 +18.6%
Total equity and liabilities 10/49 €140,344 €110,206 -€30,138 -21.5%
Equity 10/15 €27,182 €27,182 = 0.0%
Contributions 10/11 €4,000 €4,000 = 0.0%
Reserves 13 €23,182 €23,182 = 0.0%
Distributable reserves 133 €23,182 €23,182 = 0.0%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €113,162 €83,024 -€30,138 -26.6%
Amounts payable within one year 42/48 €113,162 €83,024 -€30,138 -26.6%
Trade debts 44 €3,870 €6,441 +€2,571 +66.4%
Suppliers 440/4 €3,870 €6,441 +€2,571 +66.4%
Taxes, remuneration and social security 45 €24,359 €23,561 -€797 -3.3%
Taxes 450/3 €24,359 €21,061 -€3,297 -13.5%
Remuneration and social security 454/9 - €2,500 +€2,500
Other amounts payable 47/48 €84,933 €53,022 -€31,912 -37.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,674 €2,688 +€1,014 +60.6%
Other operating charges 640/8 €448 €467 +€19 +4.2%
Gross operating margin 9900 €67,130 €75,801 +€8,671 +12.9%
Operating profit (loss) 9901 €65,007 €72,646 +€7,638 +11.8%
Financial income 75/76B €2,658 €5,697 +€3,039 +114.4%
Recurring financial income 75 €2,658 €5,697 +€3,039 +114.4%
Financial charges 65/66B €193 €280 +€87 +44.9%
Recurring financial charges 65 €193 €280 +€87 +44.9%
Profit (loss) for the period before taxes 9903 €67,472 €78,063 +€10,591 +15.7%
Income taxes 67/77 €13,641 €15,684 +€2,044 +15.0%
Profit (loss) for the period 9904 €53,831 €62,378 +€8,547 +15.9%
Profit (loss) for the period to be appropriated 9905 €53,831 €62,378 +€8,547 +15.9%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.