BRACKMAN GROUP: 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 GROUP
Largest movements
- Cash -€24,191
down €24,191 (-44.6%), from €54,186 to €29,995
mainly Trade debts (-€51,432) and Accrued charges and deferred income (-€20,174)
- Stocks and contracts -€14,668
down €14,668 (-5.9%), from €249,918 to €235,250
- Trade debts -€51,432
down €51,432 (-23.8%), from €216,375 to €164,943
- Other debts +€36,195
up €36,195 (+73.7%), from €49,125 to €85,320
- Accrued charges and deferred income -€20,174
down €20,174 (-90.8%), from €22,222 to €2,048
- Staff costs -€25,966
down €25,966 (-15.8%), from €164,677 to €138,711
- Gross operating margin -€19,912
down €19,912 (-11.5%), from €173,481 to €153,569
- Financial income -€3,117
down €3,117 (-63.9%), from €4,881 to €1,764
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 | €463,453 | €431,775 | -€31,678 | -6.8% |
| Current assets | 29/58 | €463,453 | €431,775 | -€31,678 | -6.8% |
| Stocks and contracts in progress | 3 | €249,918 | €235,250 | -€14,668 | -5.9% |
| Stocks | 30/36 | €249,918 | €235,250 | -€14,668 | -5.9% |
| Amounts receivable within one year | 40/41 | €157,509 | €160,418 | +€2,909 | +1.8% |
| Trade receivables | 40 | €130,285 | €137,951 | +€7,666 | +5.9% |
| Other amounts receivable | 41 | €27,224 | €22,467 | -€4,757 | -17.5% |
| Cash at bank and in hand | 54/58 | €54,186 | €29,995 | -€24,191 | -44.6% |
| Deferred charges and accrued income | 490/1 | €1,840 | €6,112 | +€4,272 | +232.2% |
| Total equity and liabilities | 10/49 | €463,453 | €431,775 | -€31,678 | -6.8% |
| Equity | 10/15 | €53,986 | €58,008 | +€4,022 | +7.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,750 | €48,000 | +€4,250 | +9.7% |
| Distributable reserves | 133 | €43,750 | €48,000 | +€4,250 | +9.7% |
| Profit (loss) carried forward | 14 | €236 | €8 | -€228 | -96.6% |
| Amounts payable | 17/49 | €409,467 | €373,767 | -€35,700 | -8.7% |
| Amounts payable within one year | 42/48 | €387,245 | €371,719 | -€15,526 | -4.0% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €216,375 | €164,943 | -€51,432 | -23.8% |
| Suppliers | 440/4 | €216,375 | €164,943 | -€51,432 | -23.8% |
| Taxes, remuneration and social security | 45 | €21,745 | €21,456 | -€289 | -1.3% |
| Taxes | 450/3 | €4,075 | €3,478 | -€597 | -14.7% |
| Remuneration and social security | 454/9 | €17,670 | €17,978 | +€308 | +1.7% |
| Other amounts payable | 47/48 | €49,125 | €85,320 | +€36,195 | +73.7% |
| Accrued charges and deferred income | 492/3 | €22,222 | €2,048 | -€20,174 | -90.8% |
| Non-recurring operating income | 76A | €64 | - | -€64 | |
| Remuneration, social security and pensions | 62 | €164,677 | €138,711 | -€25,966 | -15.8% |
| Other operating charges | 640/8 | €209 | €755 | +€546 | +261.2% |
| Gross operating margin | 9900 | €173,481 | €153,569 | -€19,912 | -11.5% |
| Operating profit (loss) | 9901 | €8,595 | €14,103 | +€5,508 | +64.1% |
| Financial income | 75/76B | €4,881 | €1,764 | -€3,117 | -63.9% |
| Recurring financial income | 75 | €4,881 | €1,764 | -€3,117 | -63.9% |
| Financial charges | 65/66B | €8,237 | €8,595 | +€358 | +4.3% |
| Recurring financial charges | 65 | €8,237 | €8,595 | +€358 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €5,239 | €7,272 | +€2,033 | +38.8% |
| Income taxes | 67/77 | €3,282 | €3,250 | -€32 | -1.0% |
| Profit (loss) for the period | 9904 | €1,957 | €4,022 | +€2,065 | +105.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,957 | €4,022 | +€2,065 | +105.5% |
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 29 September 2026 via checked.be.