BRACKE ELEKTRO: 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.
BRACKE ELEKTRO
Largest movements
- Cash +€42,286
up €42,286 (+146.7%), from €28,833 to €71,119
mainly Accrued charges and deferred income (+€122,440) and Other debts (+€26,003)
- Tangible fixed assets +€30,912
up €30,912 (+40.4%), from €76,499 to €107,411
of which Furniture and vehicles: +€31,331
- Stocks and contracts +€14,748
up €14,748 (+8.1%), from €183,103 to €197,851
- Accrued charges and deferred income +€122,440
up €122,440 (+412.2%), from €29,707 to €152,147
- Profit (loss) carried forward -€33,869
down €33,869 (-74.0%), from €45,748 to €11,879
- Trade debts -€28,207
down €28,207 (-55.5%), from €50,788 to €22,582
- Other debts +€26,003
up €26,003 (+18.1%), from €143,855 to €169,858
- Gross operating margin -€120,805
down €120,805 (-54.4%), from €222,207 to €101,402
- Staff costs +€15,881
up €15,881 (+16.1%), from €98,366 to €114,247
- Taxes -€6,439
down €6,439 (-95.9%), from €6,714 to €275
- Other operating charges +€5,103
up €5,103 (+70.1%), from €7,276 to €12,379
- Write-downs -€4,886
down €4,886 (-100.0%), from €4,886 to €0
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.
Cash bridge derived
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 | €618,276 | €705,348 | +€87,072 | +14.1% |
| Fixed assets | 21/28 | €76,499 | €107,411 | +€30,912 | +40.4% |
| Tangible fixed assets | 22/27 | €76,499 | €107,411 | +€30,912 | +40.4% |
| Land and buildings | 22 | €75,008 | €75,008 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,491 | €1,072 | -€419 | -28.1% |
| Furniture and vehicles | 24 | €0 | €31,331 | +€31,331 | |
| Current assets | 29/58 | €541,777 | €597,938 | +€56,161 | +10.4% |
| Stocks and contracts in progress | 3 | €183,103 | €197,851 | +€14,748 | +8.1% |
| Stocks | 30/36 | €183,103 | €197,851 | +€14,748 | +8.1% |
| Amounts receivable within one year | 40/41 | €329,178 | €328,808 | -€370 | -0.1% |
| Trade receivables | 40 | €312,134 | €328,704 | +€16,570 | +5.3% |
| Other amounts receivable | 41 | €17,044 | €104 | -€16,940 | -99.4% |
| Cash at bank and in hand | 54/58 | €28,833 | €71,119 | +€42,286 | +146.7% |
| Deferred charges and accrued income | 490/1 | €663 | €159 | -€504 | -76.0% |
| Total equity and liabilities | 10/49 | €618,276 | €705,348 | +€87,072 | +14.1% |
| Equity | 10/15 | €373,948 | €340,079 | -€33,869 | -9.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €266,200 | €266,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €260,000 | €260,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,748 | €11,879 | -€33,869 | -74.0% |
| Amounts payable | 17/49 | €244,328 | €365,269 | +€120,941 | +49.5% |
| Amounts payable within one year | 42/48 | €214,621 | €213,122 | -€1,499 | -0.7% |
| Trade debts | 44 | €50,788 | €22,582 | -€28,207 | -55.5% |
| Suppliers | 440/4 | €50,788 | €22,582 | -€28,207 | -55.5% |
| Taxes, remuneration and social security | 45 | €19,978 | €20,683 | +€704 | +3.5% |
| Taxes | 450/3 | €13,514 | €13,472 | -€42 | -0.3% |
| Remuneration and social security | 454/9 | €6,464 | €7,211 | +€746 | +11.5% |
| Other amounts payable | 47/48 | €143,855 | €169,858 | +€26,003 | +18.1% |
| Accrued charges and deferred income | 492/3 | €29,707 | €152,147 | +€122,440 | +412.2% |
| Remuneration, social security and pensions | 62 | €98,366 | €114,247 | +€15,881 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €1,219 | +€680 | +126.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,886 | €0 | -€4,886 | -100.0% |
| Other operating charges | 640/8 | €7,276 | €12,379 | +€5,103 | +70.1% |
| Gross operating margin | 9900 | €222,207 | €101,402 | -€120,805 | -54.4% |
| Operating profit (loss) | 9901 | €111,140 | -€26,442 | -€137,582 | |
| Financial income | 75/76B | €693 | €238 | -€455 | -65.6% |
| Recurring financial income | 75 | €693 | €238 | -€455 | -65.6% |
| Financial charges | 65/66B | €5,226 | €7,390 | +€2,164 | +41.4% |
| Recurring financial charges | 65 | €5,226 | €7,390 | +€2,164 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €106,607 | -€33,594 | -€140,201 | |
| Income taxes | 67/77 | €6,714 | €275 | -€6,439 | -95.9% |
| Profit (loss) for the period | 9904 | €99,894 | -€33,869 | -€133,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,894 | -€33,869 | -€133,763 |
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 9 October 2026 via checked.be.