BRACKE JÜRGEN: 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 JÜRGEN
Largest movements
- Cash -€68,980
down €68,980 (-51.6%), from €133,587 to €64,607
mainly Contributions, distributions and other (-€54,000) and Trade debts (-€40,232)
- Tangible fixed assets -€17,257
down €17,257 (-29.2%), from €59,097 to €41,840
of which Furniture and vehicles: -€17,870
- Receivables within one year +€15,305
up €15,305 (+9.0%), from €170,722 to €186,027
of which Other amounts receivable: +€17,712
- Stocks and contracts +€9,365
up €9,365 (+14.0%), from €66,911 to €76,276
- Reserves -€45,000
down €45,000 (-15.6%), from €288,860 to €243,860
- Trade debts -€40,232
down €40,232 (-79.8%), from €50,401 to €10,169
- Advances received +€25,000
new in 2025: €25,000
- Other debts +€14,051
up €14,051 (+138%), from €10,207 to €24,258
- Debts after one year -€11,826
down €11,826 (-42.4%), from €27,858 to €16,033
- Gross operating margin -€57,072
down €57,072 (-52.4%), from €108,985 to €51,912
- Taxes -€19,598
down €19,598 (-81.5%), from €24,040 to €4,442
- Other operating charges +€16,198
up €16,198 (+1,496%), from €1,083 to €17,281
- Depreciation +€2,270
up €2,270 (+12.4%), from €18,341 to €20,611
- Financial income +€1,103
up €1,103 (+1,053%), from €105 to €1,208
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 | €431,936 | €370,470 | -€61,466 | -14.2% |
| Fixed assets | 21/28 | €59,097 | €41,840 | -€17,257 | -29.2% |
| Tangible fixed assets | 22/27 | €59,097 | €41,840 | -€17,257 | -29.2% |
| Land and buildings | 22 | €4,519 | €5,679 | +€1,161 | +25.7% |
| Plant, machinery and equipment | 23 | €6,353 | €6,009 | -€344 | -5.4% |
| Furniture and vehicles | 24 | €47,412 | €29,543 | -€17,870 | -37.7% |
| Other tangible fixed assets | 26 | €813 | €609 | -€203 | -25.0% |
| Current assets | 29/58 | €372,839 | €328,630 | -€44,209 | -11.9% |
| Stocks and contracts in progress | 3 | €66,911 | €76,276 | +€9,365 | +14.0% |
| Stocks | 30/36 | €66,911 | €76,276 | +€9,365 | +14.0% |
| Amounts receivable within one year | 40/41 | €170,722 | €186,027 | +€15,305 | +9.0% |
| Trade receivables | 40 | €160,974 | €158,568 | -€2,407 | -1.5% |
| Other amounts receivable | 41 | €9,747 | €27,459 | +€17,712 | +182% |
| Cash at bank and in hand | 54/58 | €133,587 | €64,607 | -€68,980 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,720 | +€101 | +6.2% |
| Total equity and liabilities | 10/49 | €431,936 | €370,470 | -€61,466 | -14.2% |
| Equity | 10/15 | €314,957 | €270,052 | -€44,904 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €288,860 | €243,860 | -€45,000 | -15.6% |
| Distributable reserves | 133 | €288,860 | €243,860 | -€45,000 | -15.6% |
| Profit (loss) carried forward | 14 | €7,497 | €7,592 | +€96 | +1.3% |
| Amounts payable | 17/49 | €116,979 | €100,418 | -€16,561 | -14.2% |
| Amounts payable after more than one year | 17 | €27,858 | €16,033 | -€11,826 | -42.4% |
| Financial debts | 170/4 | €27,858 | €16,033 | -€11,826 | -42.4% |
| Amounts payable within one year | 42/48 | €89,121 | €84,385 | -€4,736 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €21,787 | €18,558 | -€3,229 | -14.8% |
| Trade debts | 44 | €50,401 | €10,169 | -€40,232 | -79.8% |
| Suppliers | 440/4 | €50,401 | €10,169 | -€40,232 | -79.8% |
| Advances received on contracts in progress | 46 | - | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €6,725 | €6,400 | -€325 | -4.8% |
| Taxes | 450/3 | €6,725 | €6,400 | -€325 | -4.8% |
| Other amounts payable | 47/48 | €10,207 | €24,258 | +€14,051 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,341 | €20,611 | +€2,270 | +12.4% |
| Other operating charges | 640/8 | €1,083 | €17,281 | +€16,198 | +1,496% |
| Gross operating margin | 9900 | €108,985 | €51,912 | -€57,072 | -52.4% |
| Operating profit (loss) | 9901 | €89,561 | €14,021 | -€75,540 | -84.3% |
| Financial income | 75/76B | €105 | €1,208 | +€1,103 | +1,053% |
| Recurring financial income | 75 | €105 | €1,208 | +€1,103 | +1,053% |
| Financial charges | 65/66B | €1,495 | €1,692 | +€197 | +13.2% |
| Recurring financial charges | 65 | €1,495 | €1,692 | +€197 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €88,171 | €13,538 | -€74,633 | -84.6% |
| Income taxes | 67/77 | €24,040 | €4,442 | -€19,598 | -81.5% |
| Profit (loss) for the period | 9904 | €64,131 | €9,096 | -€55,035 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,131 | €9,096 | -€55,035 | -85.8% |
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 29 October 2026 via checked.be.