Braem Tech Consult: 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.
Braem Tech Consult
Largest movements
- Receivables within one year +€203,112
new in 2025: €203,112
- Tangible fixed assets +€100,628
new in 2025: €100,628
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Cash +€6,160
up €6,160 (+9.7%), from €63,595 to €69,754
mainly Net result for the year (+€219,162) and Tax, wage and social debts (+€77,249)
- Reserves +€219,162
up €219,162 (+366.3%), from €59,834 to €278,996
- Tax, wage and social debts +€77,249
up €77,249 (+514.6%), from €15,013 to €92,262
of which Taxes: +€74,249
- Other debts -€16,720
down €16,720 (-100.0%), from €16,720 to €0
- Gross operating margin +€200,895
up €200,895 (+228.7%), from €87,860 to €288,754
- Taxes +€49,127
up €49,127 (+274.0%), from €17,927 to €67,054
- Other operating charges +€3,104
up €3,104 (+5664.5%), from €55 to €3,159
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 | €93,841 | €373,742 | +€279,901 | +298.3% |
| Fixed assets | 21/28 | - | €100,628 | +€100,628 | |
| Tangible fixed assets | 22/27 | - | €100,628 | +€100,628 | |
| Land and buildings | 22 | - | €100,628 | +€100,628 | |
| Current assets | 29/58 | €93,841 | €273,113 | +€179,272 | +191.0% |
| Amounts receivable within one year | 40/41 | - | €203,112 | +€203,112 | |
| Other amounts receivable | 41 | - | €203,112 | +€203,112 | |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €63,595 | €69,754 | +€6,160 | +9.7% |
| Deferred charges and accrued income | 490/1 | €247 | €247 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,841 | €373,742 | +€279,901 | +298.3% |
| Equity | 10/15 | €60,834 | €279,996 | +€219,162 | +360.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,834 | €278,996 | +€219,162 | +366.3% |
| Distributable reserves | 133 | €59,834 | €278,996 | +€219,162 | +366.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,007 | €93,745 | +€60,738 | +184.0% |
| Amounts payable within one year | 42/48 | €31,951 | €92,689 | +€60,738 | +190.1% |
| Trade debts | 44 | €218 | €427 | +€209 | +95.6% |
| Suppliers | 440/4 | €218 | €427 | +€209 | +95.6% |
| Taxes, remuneration and social security | 45 | €15,013 | €92,262 | +€77,249 | +514.6% |
| Taxes | 450/3 | €15,013 | €89,262 | +€74,249 | +494.6% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €16,720 | €0 | -€16,720 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,056 | €1,056 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,073 | +€1,073 | |
| Other operating charges | 640/8 | €55 | €3,159 | +€3,104 | +5664.5% |
| Gross operating margin | 9900 | €87,860 | €288,754 | +€200,895 | +228.7% |
| Operating profit (loss) | 9901 | €87,805 | €284,523 | +€196,718 | +224.0% |
| Financial income | 75/76B | - | €1,732 | +€1,732 | |
| Recurring financial income | 75 | - | €1,732 | +€1,732 | |
| Financial charges | 65/66B | €44 | €38 | -€6 | -13.1% |
| Recurring financial charges | 65 | €44 | €38 | -€6 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €87,761 | €286,216 | +€198,455 | +226.1% |
| Income taxes | 67/77 | €17,927 | €67,054 | +€49,127 | +274.0% |
| Profit (loss) for the period | 9904 | €69,834 | €219,162 | +€149,328 | +213.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,834 | €219,162 | +€149,328 | +213.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.