BRACKE INVEST: 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 INVEST
Largest movements
- Cash -€23
down €23 (-9.0%), from €259 to €236
mainly Trade debts (-€1,463) and Other debts (-€500)
- Profit (loss) carried forward +€1,939
up €1,939 (+28.0%), from -€6,923 to -€4,984
- Trade debts -€1,463
down €1,463 (-86.9%), from €1,683 to €220
- Other debts -€500
down €500 (-14.3%), from €3,500 to €3,000
- Gross operating margin +€4,391
up €4,391, from -€1,617 to €2,774
- Other operating charges +€393
up €393 (+584%), from €67 to €460
- Financial charges +€43
up €43 (+12.8%), from €332 to €375
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.
Derived cash bridge
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 | €259 | €236 | -€23 | -9.0% |
| Current assets | 29/58 | €259 | €236 | -€23 | -9.0% |
| Cash at bank and in hand | 54/58 | €259 | €236 | -€23 | -9.0% |
| Total equity and liabilities | 10/49 | €259 | €236 | -€23 | -9.0% |
| Equity | 10/15 | -€5,423 | -€3,484 | +€1,939 | +35.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,923 | -€4,984 | +€1,939 | +28.0% |
| Amounts payable | 17/49 | €5,683 | €3,720 | -€1,963 | -34.5% |
| Amounts payable within one year | 42/48 | €5,183 | €3,220 | -€1,963 | -37.9% |
| Trade debts | 44 | €1,683 | €220 | -€1,463 | -86.9% |
| Suppliers | 440/4 | €1,683 | €220 | -€1,463 | -86.9% |
| Other amounts payable | 47/48 | €3,500 | €3,000 | -€500 | -14.3% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €67 | €460 | +€393 | +584% |
| Gross operating margin | 9900 | -€1,617 | €2,774 | +€4,391 | |
| Operating profit (loss) | 9901 | -€1,684 | €2,314 | +€3,998 | |
| Financial charges | 65/66B | €332 | €375 | +€43 | +12.8% |
| Recurring financial charges | 65 | €332 | €375 | +€43 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,016 | €1,939 | +€3,956 | |
| Profit (loss) for the period | 9904 | -€2,016 | €1,939 | +€3,956 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,016 | €1,939 | +€3,956 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.