BRACKMANN SERVICES: 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.
BRACKMANN SERVICES
Largest movements
- Receivables within one year +€7,455
up €7,455 (+18.7%), from €39,879 to €47,334
of which Other amounts receivable: +€5,050
- Cash -€1,389
down €1,389 (-44.3%), from €3,134 to €1,745
mainly Receivables within one year (-€7,455) and Tax, wage and social debts (-€3,947)
- Profit (loss) carried forward +€5,771
up €5,771 (+29.2%), from €19,767 to €25,538
- Tax, wage and social debts -€3,947
no longer reported in 2026 (was €3,947)
- Trade debts +€3,203
up €3,203 (+28.0%), from €11,423 to €14,627
- Other debts +€1,039
up €1,039 (+182.9%), from €568 to €1,607
- Gross operating margin -€4,257
down €4,257 (-41.7%), from €10,214 to €5,956
- Taxes -€2,233
no longer reported in 2026 (was €2,233)
- Depreciation -€1,372
no longer reported in 2026 (was €1,372)
- Other operating charges -€1,286
no longer reported in 2026 (was €1,286)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,013 | €49,079 | +€6,066 | +14.1% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €43,013 | €49,079 | +€6,066 | +14.1% |
| Amounts receivable within one year | 40/41 | €39,879 | €47,334 | +€7,455 | +18.7% |
| Trade receivables | 40 | €18,497 | €20,902 | +€2,404 | +13.0% |
| Other amounts receivable | 41 | €21,382 | €26,432 | +€5,050 | +23.6% |
| Cash at bank and in hand | 54/58 | €3,134 | €1,745 | -€1,389 | -44.3% |
| Total equity and liabilities | 10/49 | €43,013 | €49,079 | +€6,066 | +14.1% |
| Equity | 10/15 | €27,075 | €32,846 | +€5,771 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,108 | €1,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,108 | €1,108 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,108 | €1,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,767 | €25,538 | +€5,771 | +29.2% |
| Amounts payable | 17/49 | €15,938 | €16,234 | +€295 | +1.9% |
| Amounts payable within one year | 42/48 | €15,938 | €16,234 | +€295 | +1.9% |
| Trade debts | 44 | €11,423 | €14,627 | +€3,203 | +28.0% |
| Suppliers | 440/4 | €11,423 | €14,627 | +€3,203 | +28.0% |
| Taxes, remuneration and social security | 45 | €3,947 | - | -€3,947 | |
| Taxes | 450/3 | €3,947 | - | -€3,947 | |
| Other amounts payable | 47/48 | €568 | €1,607 | +€1,039 | +182.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,372 | - | -€1,372 | |
| Other operating charges | 640/8 | €1,286 | - | -€1,286 | |
| Gross operating margin | 9900 | €10,214 | €5,956 | -€4,257 | -41.7% |
| Operating profit (loss) | 9901 | €7,556 | €5,956 | -€1,599 | -21.2% |
| Financial charges | 65/66B | €140 | €185 | +€46 | +32.9% |
| Recurring financial charges | 65 | €140 | €185 | +€46 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €7,416 | €5,771 | -€1,645 | -22.2% |
| Income taxes | 67/77 | €2,233 | - | -€2,233 | |
| Profit (loss) for the period | 9904 | €5,183 | €5,771 | +€588 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,183 | €5,771 | +€588 | +11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.