BRACKX FILIP: 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.
BRACKX FILIP
Largest movements
- Tangible fixed assets +€85,079
up €85,079 (+309%), from €27,535 to €112,615
of which Furniture and vehicles: +€84,852
- Receivables within one year +€36,024
up €36,024 (+11,257%), from €320 to €36,344
of which Trade receivables: +€36,024
- Cash +€8,249
up €8,249 (+65.3%), from €12,628 to €20,877
mainly Other debts (+€120,876) and Net result for the year (+€22,079)
- Other debts +€120,876
up €120,876 (+932%), from €12,976 to €133,851
- Profit (loss) carried forward +€22,079
up €22,079, from -€7,449 to €14,630
- Current portion of long-term debt -€13,759
no longer reported in 2025 (was €13,759)
- Gross operating margin +€15,861
up €15,861 (+83.9%), from €18,898 to €34,759
- Depreciation -€11,087
down €11,087 (-42.3%), from €26,193 to €15,106
- Financial income +€3,366
up €3,366 (+1,996%), from €169 to €3,534
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 | €43,019 | €171,630 | +€128,611 | +299% |
| Fixed assets | 21/28 | €27,535 | €112,615 | +€85,079 | +309% |
| Tangible fixed assets | 22/27 | €27,535 | €112,615 | +€85,079 | +309% |
| Land and buildings | 22 | €2,612 | €1,523 | -€1,089 | -41.7% |
| Plant, machinery and equipment | 23 | €698 | €2,015 | +€1,317 | +189% |
| Furniture and vehicles | 24 | €24,225 | €109,077 | +€84,852 | +350% |
| Current assets | 29/58 | €15,484 | €59,016 | +€43,532 | +281% |
| Stocks and contracts in progress | 3 | €2,536 | €1,795 | -€741 | -29.2% |
| Stocks | 30/36 | €2,536 | €1,795 | -€741 | -29.2% |
| Amounts receivable within one year | 40/41 | €320 | €36,344 | +€36,024 | +11,257% |
| Trade receivables | 40 | - | €36,024 | +€36,024 | |
| Other amounts receivable | 41 | €320 | €320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,628 | €20,877 | +€8,249 | +65.3% |
| Total equity and liabilities | 10/49 | €43,019 | €171,630 | +€128,611 | +299% |
| Equity | 10/15 | €13,500 | €35,578 | +€22,079 | +164% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,349 | €2,349 | = | 0.0% |
| Distributable reserves | 133 | €2,349 | €2,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,449 | €14,630 | +€22,079 | |
| Amounts payable | 17/49 | €29,519 | €136,052 | +€106,532 | +361% |
| Amounts payable after more than one year | 17 | €1,313 | - | -€1,313 | |
| Financial debts | 170/4 | €1,313 | - | -€1,313 | |
| Amounts payable within one year | 42/48 | €28,206 | €136,052 | +€107,846 | +382% |
| Current portion of amounts payable after more than one year | 42 | €13,759 | - | -€13,759 | |
| Trade debts | 44 | €37 | €786 | +€749 | +2,028% |
| Suppliers | 440/4 | €37 | €786 | +€749 | +2,028% |
| Taxes, remuneration and social security | 45 | €1,435 | €1,414 | -€21 | -1.5% |
| Taxes | 450/3 | €1,435 | €1,414 | -€21 | -1.5% |
| Other amounts payable | 47/48 | €12,976 | €133,851 | +€120,876 | +932% |
| Non-recurring operating income | 76A | - | €11,799 | +€11,799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,193 | €15,106 | -€11,087 | -42.3% |
| Other operating charges | 640/8 | €862 | €900 | +€38 | +4.4% |
| Gross operating margin | 9900 | €18,898 | €34,759 | +€15,861 | +83.9% |
| Operating profit (loss) | 9901 | -€8,157 | €18,752 | +€26,910 | |
| Financial income | 75/76B | €169 | €3,534 | +€3,366 | +1,996% |
| Recurring financial income | 75 | €169 | €3,534 | +€3,366 | +1,996% |
| Financial charges | 65/66B | €385 | €208 | -€177 | -46.0% |
| Recurring financial charges | 65 | €385 | €208 | -€177 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,374 | €22,079 | +€30,453 | |
| Profit (loss) for the period | 9904 | -€8,374 | €22,079 | +€30,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,374 | €22,079 | +€30,453 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.