BRACKE GEBROEDERS: what changed
BRACKE GEBROEDERS
Largest movements
- Cash +€79,285
up €79,285 (+91.5%), from €86,604 to €165,889
mainly Receivables within one year (+€63,713) and Current investments (+€49,959)
- Receivables within one year -€63,713
down €63,713 (-99.9%), from €63,766 to €53
of which Trade receivables: -€55,749
- Current investments -€49,959
down €49,959 (-100%), from €49,959 to €0
- Tangible fixed assets -€9,372
down €9,372 (-71.8%), from €13,048 to €3,676
of which Furniture and vehicles: -€5,293
- Trade debts -€48,034
down €48,034 (-91.7%), from €52,391 to €4,357
- Reserves +€5,683
up €5,683 (+9.2%), from €61,581 to €67,264
of which Distributable reserves: +€9,492
- Depreciation -€2,631
down €2,631 (-19.7%), from €13,360 to €10,728
- Financial income +€2,032
up €2,032 (+7,230%), from €28 to €2,060
- Taxes +€1,633
up €1,633 (+83.7%), from €1,951 to €3,584
- Gross operating margin -€1,263
down €1,263 (-5.7%), from €22,038 to €20,775
- Financial charges -€384
down €384 (-14.3%), from €2,692 to €2,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,238 | €170,326 | -€43,912 | -20.5% |
| Fixed assets | 21/28 | €13,048 | €3,676 | -€9,372 | -71.8% |
| Tangible fixed assets | 22/27 | €13,048 | €3,676 | -€9,372 | -71.8% |
| Plant, machinery and equipment | 23 | €7,755 | €3,676 | -€4,079 | -52.6% |
| Furniture and vehicles | 24 | €5,293 | €0 | -€5,293 | -100% |
| Current assets | 29/58 | €201,190 | €166,650 | -€34,540 | -17.2% |
| Amounts receivable within one year | 40/41 | €63,766 | €53 | -€63,713 | -99.9% |
| Trade receivables | 40 | €55,749 | €0 | -€55,749 | -100% |
| Other amounts receivable | 41 | €8,017 | €53 | -€7,964 | -99.3% |
| Current investments | 50/53 | €49,959 | €0 | -€49,959 | -100% |
| Cash at bank and in hand | 54/58 | €86,604 | €165,889 | +€79,285 | +91.5% |
| Deferred charges and accrued income | 490/1 | €860 | €708 | -€153 | -17.7% |
| Total equity and liabilities | 10/49 | €214,238 | €170,326 | -€43,912 | -20.5% |
| Equity | 10/15 | €116,025 | €121,708 | +€5,683 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,581 | €67,264 | +€5,683 | +9.2% |
| Tax-exempt reserves | 132 | €3,809 | €0 | -€3,809 | -100% |
| Distributable reserves | 133 | €57,771 | €67,264 | +€9,492 | +16.4% |
| Profit (loss) carried forward | 14 | €34,444 | €34,444 | = | 0.0% |
| Provisions and deferred taxes | 16 | €952 | €0 | -€952 | -100% |
| Deferred taxes | 168 | €952 | €0 | -€952 | -100% |
| Amounts payable | 17/49 | €97,261 | €48,618 | -€48,643 | -50.0% |
| Amounts payable within one year | 42/48 | €92,234 | €43,894 | -€48,340 | -52.4% |
| Trade debts | 44 | €52,391 | €4,357 | -€48,034 | -91.7% |
| Suppliers | 440/4 | €52,391 | €4,357 | -€48,034 | -91.7% |
| Taxes, remuneration and social security | 45 | €7,234 | €7,078 | -€156 | -2.2% |
| Taxes | 450/3 | €1,986 | €4,447 | +€2,461 | +124% |
| Remuneration and social security | 454/9 | €5,249 | €2,632 | -€2,617 | -49.9% |
| Other amounts payable | 47/48 | €32,609 | €32,459 | -€150 | -0.5% |
| Accrued charges and deferred income | 492/3 | €5,027 | €4,724 | -€303 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,360 | €10,728 | -€2,631 | -19.7% |
| Other operating charges | 640/8 | €1,189 | €1,483 | +€294 | +24.7% |
| Gross operating margin | 9900 | €22,038 | €20,775 | -€1,263 | -5.7% |
| Operating profit (loss) | 9901 | €7,489 | €8,564 | +€1,075 | +14.4% |
| Financial income | 75/76B | €28 | €2,060 | +€2,032 | +7,230% |
| Recurring financial income | 75 | €28 | €2,060 | +€2,032 | +7,230% |
| Financial charges | 65/66B | €2,692 | €2,308 | -€384 | -14.3% |
| Recurring financial charges | 65 | €2,692 | €2,308 | -€384 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €4,825 | €8,315 | +€3,490 | +72.3% |
| Transfer from deferred taxes | 780 | €1,094 | €952 | -€141 | -12.9% |
| Income taxes | 67/77 | €1,951 | €3,584 | +€1,633 | +83.7% |
| Profit (loss) for the period | 9904 | €3,967 | €5,683 | +€1,716 | +43.3% |
| Transfer from tax-exempt reserves | 789 | €4,375 | €3,809 | -€565 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,342 | €9,492 | +€1,151 | +13.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.