BRAGGION Bruno: 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.
BRAGGION Bruno
Largest movements
- Tangible fixed assets -€4,492
down €4,492 (-42.9%), from €10,482 to €5,990
- Receivables within one year -€1,153
down €1,153 (-4.0%), from €28,741 to €27,588
of which Trade receivables: -€1,489
- Other debts +€11,562
up €11,562 (+58.7%), from €19,683 to €31,244
- Profit (loss) carried forward -€11,223
down €11,223 (-36.9%), from -€30,456 to -€41,679
- Debts after one year -€4,060
down €4,060 (-74.9%), from €5,422 to €1,361
- Tax, wage and social debts -€1,659
down €1,659 (-54.7%), from €3,033 to €1,374
of which Taxes: -€1,659
- Trade debts -€720
down €720 (-13.9%), from €5,182 to €4,462
- Gross operating margin -€2,897
down €2,897 (-101%), from -€2,863 to -€5,761
- Other operating charges -€1,035
down €1,035 (-59.4%), from €1,743 to €708
- Taxes -€413
down €413 (-100.0%), from €413 to €0
- Staff costs -€397
no longer reported in 2024 (was €397)
- Financial charges +€95
up €95 (+56.7%), from €167 to €262
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,732 | €33,668 | -€6,064 | -15.3% |
| Fixed assets | 21/28 | €10,553 | €5,990 | -€4,563 | -43.2% |
| Tangible fixed assets | 22/27 | €10,482 | €5,990 | -€4,492 | -42.9% |
| Furniture and vehicles | 24 | €10,482 | €5,990 | -€4,492 | -42.9% |
| Financial fixed assets | 28 | €71 | - | -€71 | |
| Current assets | 29/58 | €29,179 | €27,678 | -€1,501 | -5.1% |
| Amounts receivable within one year | 40/41 | €28,741 | €27,588 | -€1,153 | -4.0% |
| Trade receivables | 40 | €25,437 | €23,948 | -€1,489 | -5.9% |
| Other amounts receivable | 41 | €3,304 | €3,640 | +€335 | +10.2% |
| Cash at bank and in hand | 54/58 | €401 | €90 | -€311 | -77.5% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €39,732 | €33,668 | -€6,064 | -15.3% |
| Equity | 10/15 | €2,390 | -€8,834 | -€11,223 | |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,456 | -€41,679 | -€11,223 | -36.9% |
| Amounts payable | 17/49 | €37,342 | €42,502 | +€5,159 | +13.8% |
| Amounts payable after more than one year | 17 | €5,422 | €1,361 | -€4,060 | -74.9% |
| Financial debts | 170/4 | €5,422 | €1,361 | -€4,060 | -74.9% |
| Amounts payable within one year | 42/48 | €31,921 | €41,140 | +€9,219 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €4,024 | €4,060 | +€36 | +0.9% |
| Trade debts | 44 | €5,182 | €4,462 | -€720 | -13.9% |
| Suppliers | 440/4 | €5,182 | €4,462 | -€720 | -13.9% |
| Taxes, remuneration and social security | 45 | €3,033 | €1,374 | -€1,659 | -54.7% |
| Taxes | 450/3 | €2,073 | €413 | -€1,659 | -80.1% |
| Remuneration and social security | 454/9 | €960 | €960 | = | 0.0% |
| Other amounts payable | 47/48 | €19,683 | €31,244 | +€11,562 | +58.7% |
| Remuneration, social security and pensions | 62 | €397 | - | -€397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,492 | €4,492 | = | 0.0% |
| Other operating charges | 640/8 | €1,743 | €708 | -€1,035 | -59.4% |
| Gross operating margin | 9900 | -€2,863 | -€5,761 | -€2,897 | -101% |
| Operating profit (loss) | 9901 | -€9,496 | -€10,961 | -€1,465 | -15.4% |
| Financial income | 75/76B | €27 | €0 | -€27 | -99.7% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -99.7% |
| Financial charges | 65/66B | €167 | €262 | +€95 | +56.7% |
| Recurring financial charges | 65 | €167 | €262 | +€95 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,636 | -€11,223 | -€1,588 | -16.5% |
| Income taxes | 67/77 | €413 | €0 | -€413 | -100.0% |
| Profit (loss) for the period | 9904 | -€10,049 | -€11,223 | -€1,174 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,049 | -€11,223 | -€1,174 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.