BRAECKMANS Valentine: what changed
BRAECKMANS Valentine
Largest movements
- Cash +€18,983
up €18,983 (+76.6%), from €24,797 to €43,780
mainly Net result for the year (+€19,450) and Tax, wage and social debts (+€1,955)
- Receivables within one year +€5,206
up €5,206 (+32.3%), from €16,124 to €21,330
of which Trade receivables: +€4,634
- Tangible fixed assets -€1,492
down €1,492 (-40.5%), from €3,680 to €2,188
- Profit (loss) carried forward +€19,450
up €19,450 (+97.1%), from €20,029 to €39,480
- Tax, wage and social debts +€1,955
up €1,955 (+55.2%), from €3,545 to €5,500
- Other debts +€1,291
up €1,291 (+2,967%), from €44 to €1,335
- Gross operating margin +€3,298
up €3,298 (+12.8%), from €25,672 to €28,970
- Depreciation +€801
up €801 (+116%), from €691 to €1,492
- Taxes +€401
up €401 (+7.3%), from €5,527 to €5,928
- Other operating charges +€400
new in 2025: €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,702 | €67,298 | +€22,597 | +50.6% |
| Fixed assets | 21/28 | €3,680 | €2,188 | -€1,492 | -40.5% |
| Tangible fixed assets | 22/27 | €3,680 | €2,188 | -€1,492 | -40.5% |
| Furniture and vehicles | 24 | €3,680 | €2,188 | -€1,492 | -40.5% |
| Current assets | 29/58 | €41,022 | €65,111 | +€24,089 | +58.7% |
| Amounts receivable within one year | 40/41 | €16,124 | €21,330 | +€5,206 | +32.3% |
| Trade receivables | 40 | €14,152 | €18,786 | +€4,634 | +32.7% |
| Other amounts receivable | 41 | €1,973 | €2,544 | +€572 | +29.0% |
| Cash at bank and in hand | 54/58 | €24,797 | €43,780 | +€18,983 | +76.6% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €44,702 | €67,298 | +€22,597 | +50.6% |
| Equity | 10/15 | €40,529 | €59,980 | +€19,450 | +48.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,029 | €39,480 | +€19,450 | +97.1% |
| Amounts payable | 17/49 | €4,172 | €7,319 | +€3,147 | +75.4% |
| Amounts payable within one year | 42/48 | €4,172 | €7,319 | +€3,147 | +75.4% |
| Trade debts | 44 | €584 | €484 | -€100 | -17.1% |
| Suppliers | 440/4 | €584 | €484 | -€100 | -17.1% |
| Taxes, remuneration and social security | 45 | €3,545 | €5,500 | +€1,955 | +55.2% |
| Taxes | 450/3 | €3,545 | €5,500 | +€1,955 | +55.2% |
| Other amounts payable | 47/48 | €44 | €1,335 | +€1,291 | +2,967% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €691 | €1,492 | +€801 | +116% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €25,672 | €28,970 | +€3,298 | +12.8% |
| Operating profit (loss) | 9901 | €23,322 | €25,420 | +€2,098 | +9.0% |
| Financial income | 75/76B | €2 | €7 | +€5 | +234% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +234% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €23,277 | €25,379 | +€2,101 | +9.0% |
| Income taxes | 67/77 | €5,527 | €5,928 | +€401 | +7.3% |
| Profit (loss) for the period | 9904 | €17,750 | €19,450 | +€1,700 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,750 | €19,450 | +€1,700 | +9.6% |
Next steps
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 6 November 2026 via checked.be.