BRACHOT LOGISTICS: 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.
BRACHOT LOGISTICS
Largest movements
- Receivables within one year -€55,428
down €55,428 (-12.3%), from €449,832 to €394,404
of which Trade receivables: -€45,113
- Tangible fixed assets +€19,791
up €19,791 (+9.4%), from €211,579 to €231,370
- Trade debts -€122,201
down €122,201 (-39.6%), from €308,519 to €186,317
- Profit (loss) carried forward +€66,085
up €66,085 (+14.8%), from €447,722 to €513,808
- Tax, wage and social debts +€30,372
up €30,372 (+25.8%), from €117,765 to €148,138
of which Taxes: +€15,914
- Staff costs +€197,551
up €197,551 (+23.4%), from €845,784 to €1.0m
- Gross operating margin +€190,179
up €190,179 (+19.0%), from €999,993 to €1.2m
- Depreciation -€13,827
down €13,827 (-17.9%), from €77,150 to €63,323
- Financial income -€12,431
down €12,431 (-32.4%), from €38,358 to €25,928
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 | €1,444,626 | €1,417,573 | -€27,052 | -1.9% |
| Fixed assets | 21/28 | €211,579 | €231,370 | +€19,791 | +9.4% |
| Tangible fixed assets | 22/27 | €211,579 | €231,370 | +€19,791 | +9.4% |
| Furniture and vehicles | 24 | €211,579 | €231,370 | +€19,791 | +9.4% |
| Current assets | 29/58 | €1,233,047 | €1,186,203 | -€46,843 | -3.8% |
| Amounts receivable after more than one year | 29 | €741,550 | €741,550 | = | 0.0% |
| Other amounts receivable | 291 | €741,550 | €741,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €449,832 | €394,404 | -€55,428 | -12.3% |
| Trade receivables | 40 | €422,925 | €377,812 | -€45,113 | -10.7% |
| Other amounts receivable | 41 | €26,907 | €16,592 | -€10,315 | -38.3% |
| Cash at bank and in hand | 54/58 | €20,387 | €16,027 | -€4,360 | -21.4% |
| Deferred charges and accrued income | 490/1 | €21,278 | €34,222 | +€12,944 | +60.8% |
| Total equity and liabilities | 10/49 | €1,444,626 | €1,417,573 | -€27,052 | -1.9% |
| Equity | 10/15 | €1,011,533 | €1,077,618 | +€66,085 | +6.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €502,310 | €502,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €496,160 | €496,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €447,722 | €513,808 | +€66,085 | +14.8% |
| Amounts payable | 17/49 | €433,093 | €339,955 | -€93,138 | -21.5% |
| Amounts payable within one year | 42/48 | €427,923 | €334,455 | -€93,468 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €1,639 | - | -€1,639 | |
| Trade debts | 44 | €308,519 | €186,317 | -€122,201 | -39.6% |
| Suppliers | 440/4 | €308,519 | €186,317 | -€122,201 | -39.6% |
| Taxes, remuneration and social security | 45 | €117,765 | €148,138 | +€30,372 | +25.8% |
| Taxes | 450/3 | €13,015 | €28,928 | +€15,914 | +122.3% |
| Remuneration and social security | 454/9 | €104,751 | €119,209 | +€14,459 | +13.8% |
| Accrued charges and deferred income | 492/3 | €5,170 | €5,500 | +€330 | +6.4% |
| Non-recurring operating income | 76A | €47,222 | €11,000 | -€36,222 | -76.7% |
| Remuneration, social security and pensions | 62 | €845,784 | €1,043,335 | +€197,551 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,150 | €63,323 | -€13,827 | -17.9% |
| Other operating charges | 640/8 | €7,270 | €6,700 | -€570 | -7.8% |
| Gross operating margin | 9900 | €999,993 | €1,190,171 | +€190,179 | +19.0% |
| Operating profit (loss) | 9901 | €69,788 | €76,813 | +€7,025 | +10.1% |
| Financial income | 75/76B | €38,358 | €25,928 | -€12,431 | -32.4% |
| Recurring financial income | 75 | €38,358 | €25,928 | -€12,431 | -32.4% |
| Financial charges | 65/66B | €6,215 | €11,189 | +€4,974 | +80.0% |
| Recurring financial charges | 65 | €6,215 | €11,189 | +€4,974 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €101,931 | €91,552 | -€10,379 | -10.2% |
| Income taxes | 67/77 | €27,097 | €25,467 | -€1,631 | -6.0% |
| Profit (loss) for the period | 9904 | €74,834 | €66,085 | -€8,749 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,834 | €66,085 | -€8,749 | -11.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.