BRABUBOS: 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.
BRABUBOS
Largest movements
- Cash +€110,330
up €110,330 (+83.9%), from €131,450 to €241,780
mainly Tax, wage and social debts (+€86,060) and Net result for the year (+€70,827)
- Receivables within one year +€68,700
up €68,700 (+105%), from €65,416 to €134,116
of which Other amounts receivable: +€68,700
- Tangible fixed assets -€21,438
down €21,438 (-34.9%), from €61,468 to €40,030
of which Plant, machinery and equipment: -€15,180
- Intangible fixed assets -€8,968
down €8,968 (-17.4%), from €51,566 to €42,598
- Financial fixed assets +€5,500
up €5,500 (+191%), from €2,877 to €8,377
- Tax, wage and social debts +€86,060
up €86,060 (+61.4%), from €140,093 to €226,153
of which Taxes: +€90,580
- Reserves +€43,715
up €43,715 (+21.6%), from €202,427 to €246,142
- Profit (loss) carried forward +€27,112
up €27,112, from -€27,112 to €0
- Gross operating margin +€79,308
up €79,308 (+69.9%), from €113,482 to €192,790
- Staff costs -€32,235
down €32,235 (-31.5%), from €102,302 to €70,067
- Taxes +€17,200
up €17,200, from €0 to €17,200
- Financial charges -€5,239
down €5,239 (-60.3%), from €8,695 to €3,456
- Other operating charges +€4,784
up €4,784 (+414%), from €1,156 to €5,941
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,188 | €489,312 | +€154,124 | +46.0% |
| Fixed assets | 21/28 | €115,911 | €91,005 | -€24,906 | -21.5% |
| Intangible fixed assets | 21 | €51,566 | €42,598 | -€8,968 | -17.4% |
| Tangible fixed assets | 22/27 | €61,468 | €40,030 | -€21,438 | -34.9% |
| Plant, machinery and equipment | 23 | €46,389 | €31,209 | -€15,180 | -32.7% |
| Furniture and vehicles | 24 | €9,963 | €4,436 | -€5,527 | -55.5% |
| Other tangible fixed assets | 26 | €5,115 | €4,385 | -€731 | -14.3% |
| Financial fixed assets | 28 | €2,877 | €8,377 | +€5,500 | +191% |
| Current assets | 29/58 | €219,277 | €398,307 | +€179,030 | +81.6% |
| Stocks and contracts in progress | 3 | €22,411 | €22,411 | = | 0.0% |
| Stocks | 30/36 | €22,411 | €22,411 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,416 | €134,116 | +€68,700 | +105% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €60,416 | €129,116 | +€68,700 | +114% |
| Cash at bank and in hand | 54/58 | €131,450 | €241,780 | +€110,330 | +83.9% |
| Total equity and liabilities | 10/49 | €335,188 | €489,312 | +€154,124 | +46.0% |
| Equity | 10/15 | €178,315 | €249,142 | +€70,827 | +39.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €202,427 | €246,142 | +€43,715 | +21.6% |
| Distributable reserves | 133 | €202,427 | €246,142 | +€43,715 | +21.6% |
| Profit (loss) carried forward | 14 | -€27,112 | €0 | +€27,112 | |
| Amounts payable | 17/49 | €156,873 | €240,170 | +€83,297 | +53.1% |
| Amounts payable within one year | 42/48 | €156,873 | €240,170 | +€83,297 | +53.1% |
| Trade debts | 44 | €6,879 | €4,115 | -€2,764 | -40.2% |
| Suppliers | 440/4 | €6,879 | €4,115 | -€2,764 | -40.2% |
| Taxes, remuneration and social security | 45 | €140,093 | €226,153 | +€86,060 | +61.4% |
| Taxes | 450/3 | €122,450 | €213,030 | +€90,580 | +74.0% |
| Remuneration and social security | 454/9 | €17,643 | €13,123 | -€4,520 | -25.6% |
| Other amounts payable | 47/48 | €9,902 | €9,902 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €102,302 | €70,067 | -€32,235 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,596 | €30,406 | -€190 | -0.6% |
| Other operating charges | 640/8 | €1,156 | €5,941 | +€4,784 | +414% |
| Gross operating margin | 9900 | €113,482 | €192,790 | +€79,308 | +69.9% |
| Operating profit (loss) | 9901 | -€20,573 | €86,377 | +€106,949 | |
| Financial income | 75/76B | €2,156 | €5,106 | +€2,951 | +137% |
| Recurring financial income | 75 | €2,156 | €5,106 | +€2,951 | +137% |
| Financial charges | 65/66B | €8,695 | €3,456 | -€5,239 | -60.3% |
| Recurring financial charges | 65 | €8,695 | €3,456 | -€5,239 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,112 | €88,027 | +€115,139 | |
| Income taxes | 67/77 | €0 | €17,200 | +€17,200 | |
| Profit (loss) for the period | 9904 | -€27,112 | €70,827 | +€97,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,112 | €70,827 | +€97,939 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.