BRACKMAN ATH: 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.
BRACKMAN ATH
Largest movements
- Deferred charges and accrued income +€7,676
up €7,676 (+144.1%), from €5,327 to €13,003
- Cash -€4,190
down €4,190 (-18.8%), from €22,335 to €18,145
mainly Tax, wage and social debts (-€23,238) and Trade debts (-€9,992)
- Stocks and contracts +€4,000
up €4,000 (+4.0%), from €98,830 to €102,830
- Receivables within one year -€3,464
down €3,464 (-2.8%), from €122,012 to €118,548
of which Trade receivables: -€6,982
- Short-term financial debts +€35,000
up €35,000 (+87.5%), from €40,000 to €75,000
- Tax, wage and social debts -€23,238
down €23,238 (-59.6%), from €38,958 to €15,720
of which Remuneration and social security: -€21,530
- Trade debts -€9,992
down €9,992 (-6.8%), from €146,700 to €136,708
- Accrued charges and deferred income +€9,748
up €9,748 (+328.5%), from €2,967 to €12,715
- Reserves -€8,500
no longer reported in 2025 (was €8,500)
- Staff costs +€213,287
up €213,287 (+194.0%), from €109,937 to €323,224
- Gross operating margin +€198,114
up €198,114 (+154.9%), from €127,923 to €326,037
- Financial charges +€4,746
up €4,746 (+80.0%), from €5,932 to €10,678
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 | €248,504 | €252,526 | +€4,022 | +1.6% |
| Current assets | 29/58 | €248,504 | €252,526 | +€4,022 | +1.6% |
| Stocks and contracts in progress | 3 | €98,830 | €102,830 | +€4,000 | +4.0% |
| Stocks | 30/36 | €98,830 | €102,830 | +€4,000 | +4.0% |
| Amounts receivable within one year | 40/41 | €122,012 | €118,548 | -€3,464 | -2.8% |
| Trade receivables | 40 | €9,159 | €2,177 | -€6,982 | -76.2% |
| Other amounts receivable | 41 | €112,853 | €116,371 | +€3,518 | +3.1% |
| Cash at bank and in hand | 54/58 | €22,335 | €18,145 | -€4,190 | -18.8% |
| Deferred charges and accrued income | 490/1 | €5,327 | €13,003 | +€7,676 | +144.1% |
| Total equity and liabilities | 10/49 | €248,504 | €252,526 | +€4,022 | +1.6% |
| Equity | 10/15 | €18,704 | €10,001 | -€8,703 | -46.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,500 | - | -€8,500 | |
| Distributable reserves | 133 | €8,500 | - | -€8,500 | |
| Profit (loss) carried forward | 14 | €204 | €1 | -€203 | -99.5% |
| Amounts payable | 17/49 | €229,800 | €242,525 | +€12,725 | +5.5% |
| Amounts payable within one year | 42/48 | €226,833 | €229,810 | +€2,977 | +1.3% |
| Financial debts | 43 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Credit institutions | 430/8 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Trade debts | 44 | €146,700 | €136,708 | -€9,992 | -6.8% |
| Suppliers | 440/4 | €146,700 | €136,708 | -€9,992 | -6.8% |
| Taxes, remuneration and social security | 45 | €38,958 | €15,720 | -€23,238 | -59.6% |
| Taxes | 450/3 | €4,216 | €2,508 | -€1,708 | -40.5% |
| Remuneration and social security | 454/9 | €34,742 | €13,212 | -€21,530 | -62.0% |
| Other amounts payable | 47/48 | €1,175 | €2,382 | +€1,207 | +102.7% |
| Accrued charges and deferred income | 492/3 | €2,967 | €12,715 | +€9,748 | +328.5% |
| Remuneration, social security and pensions | 62 | €109,937 | €323,224 | +€213,287 | +194.0% |
| Other operating charges | 640/8 | €449 | €1,089 | +€640 | +142.5% |
| Gross operating margin | 9900 | €127,923 | €326,037 | +€198,114 | +154.9% |
| Operating profit (loss) | 9901 | €17,537 | €1,724 | -€15,813 | -90.2% |
| Financial income | 75/76B | - | €251 | +€251 | |
| Recurring financial income | 75 | - | €251 | +€251 | |
| Financial charges | 65/66B | €5,932 | €10,678 | +€4,746 | +80.0% |
| Recurring financial charges | 65 | €5,932 | €10,678 | +€4,746 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €11,605 | -€8,703 | -€20,308 | |
| Income taxes | 67/77 | €2,901 | - | -€2,901 | |
| Profit (loss) for the period | 9904 | €8,704 | -€8,703 | -€17,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,704 | -€8,703 | -€17,407 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.