Braeckman en Co: what changed
What changed
Braeckman en Co
NACE 71.209, Other technical testing and analysis
filed annual accounts (NBB)
Net result for the year
€5,490
2024 · €4,654+€836
Equity
€281,097
2024 · €275,607+€5,490
Cash
€6,408
2024 · €4,438+€1,970
Balance sheet total
€383,846
2024 · €386,231-€2,385
Largest movements
Assets
- Stocks and contracts -€8,500
down €8,500 (-12.1%), from €70,000 to €61,500
- Receivables within one year +€7,996
up €7,996 (+16.7%), from €47,823 to €55,819
of which Trade receivables: +€9,499
- Tangible fixed assets -€4,286
down €4,286 (-1.6%), from €262,550 to €258,264
of which Land and buildings: -€16,903
Equity and liabilities
- Debts after one year -€10,700
down €10,700 (-14.6%), from €73,425 to €62,725
- Reserves +€5,490
up €5,490 (+2.2%), from €253,536 to €259,026
- Tax, wage and social debts +€4,359
up €4,359 (+129%), from €3,367 to €7,726
of which Taxes: +€4,390
- Short-term financial debts +€4,135
up €4,135 (+28.1%), from €14,700 to €18,835
- Trade debts -€3,915
down €3,915 (-28.5%), from €13,720 to €9,805
Income statement
- Depreciation -€784
down €784 (-3.9%), from €20,157 to €19,373
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,654
Gross operating margin
-€269
Staff costs
+€89
Depreciation
+€784
Other operating charges
+€159
Financial income
-€8
Financial charges
+€324
Taxes
-€243
Result 2025
€5,490
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,622
Investment
-€15,087
Financing
-€6,565
Cash 2024
€4,438
From operations (derived)
+€23,622
Net result for the year
+€5,490
Depreciation
+€19,373
Stocks and contracts
+€8,500
Receivables within one year
-€7,996
Deferred charges and accrued income
-€435
Trade debts
-€3,915
Tax, wage and social debts
+€4,359
Other debts
-€329
Accrued charges and deferred income
-€1,426
Investment (derived)
-€15,087
Investment in fixed assets (net)
-€15,087
Financing
-€6,565
Debts after one year
-€10,700
Short-term financial debts
+€4,135
Cash 2025
€6,408
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,231 | €383,846 | -€2,385 | -0.6% |
| Fixed assets | 21/28 | €263,120 | €258,834 | -€4,286 | -1.6% |
| Tangible fixed assets | 22/27 | €262,550 | €258,264 | -€4,286 | -1.6% |
| Land and buildings | 22 | €252,044 | €235,141 | -€16,903 | -6.7% |
| Plant, machinery and equipment | 23 | €3,381 | €3,297 | -€84 | -2.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €7,125 | €19,825 | +€12,700 | +178% |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €123,111 | €125,012 | +€1,901 | +1.5% |
| Stocks and contracts in progress | 3 | €70,000 | €61,500 | -€8,500 | -12.1% |
| Contracts in progress | 37 | €70,000 | €61,500 | -€8,500 | -12.1% |
| Amounts receivable within one year | 40/41 | €47,823 | €55,819 | +€7,996 | +16.7% |
| Trade receivables | 40 | €41,584 | €51,082 | +€9,499 | +22.8% |
| Other amounts receivable | 41 | €6,239 | €4,736 | -€1,503 | -24.1% |
| Cash at bank and in hand | 54/58 | €4,438 | €6,408 | +€1,970 | +44.4% |
| Deferred charges and accrued income | 490/1 | €851 | €1,286 | +€435 | +51.2% |
| Total equity and liabilities | 10/49 | €386,231 | €383,846 | -€2,385 | -0.6% |
| Equity | 10/15 | €275,607 | €281,097 | +€5,490 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €253,536 | €259,026 | +€5,490 | +2.2% |
| Distributable reserves | 133 | €253,536 | €259,026 | +€5,490 | +2.2% |
| Profit (loss) carried forward | 14 | €3,471 | €3,471 | = | 0.0% |
| Amounts payable | 17/49 | €110,625 | €102,749 | -€7,876 | -7.1% |
| Amounts payable after more than one year | 17 | €73,425 | €62,725 | -€10,700 | -14.6% |
| Financial debts | 170/4 | €73,425 | €62,725 | -€10,700 | -14.6% |
| Amounts payable within one year | 42/48 | €32,271 | €36,521 | +€4,250 | +13.2% |
| Financial debts | 43 | €14,700 | €18,835 | +€4,135 | +28.1% |
| Credit institutions | 430/8 | €14,700 | €18,835 | +€4,135 | +28.1% |
| Trade debts | 44 | €13,720 | €9,805 | -€3,915 | -28.5% |
| Suppliers | 440/4 | €13,720 | €9,805 | -€3,915 | -28.5% |
| Taxes, remuneration and social security | 45 | €3,367 | €7,726 | +€4,359 | +129% |
| Taxes | 450/3 | €2,976 | €7,366 | +€4,390 | +148% |
| Remuneration and social security | 454/9 | €391 | €360 | -€31 | -8.0% |
| Other amounts payable | 47/48 | €484 | €155 | -€329 | -68.0% |
| Accrued charges and deferred income | 492/3 | €4,929 | €3,503 | -€1,426 | -28.9% |
| Remuneration, social security and pensions | 62 | €3,328 | €3,239 | -€89 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,157 | €19,373 | -€784 | -3.9% |
| Other operating charges | 640/8 | €3,267 | €3,108 | -€159 | -4.9% |
| Gross operating margin | 9900 | €39,456 | €39,187 | -€269 | -0.7% |
| Operating profit (loss) | 9901 | €12,703 | €13,466 | +€763 | +6.0% |
| Financial income | 75/76B | €9 | €1 | -€8 | -93.2% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -93.2% |
| Financial charges | 65/66B | €5,437 | €5,114 | -€324 | -6.0% |
| Recurring financial charges | 65 | €5,437 | €5,114 | -€324 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €7,275 | €8,354 | +€1,079 | +14.8% |
| Income taxes | 67/77 | €2,621 | €2,863 | +€243 | +9.3% |
| Profit (loss) for the period | 9904 | €4,654 | €5,490 | +€836 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,654 | €5,490 | +€836 | +18.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.