BRAHM & Co: 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.
BRAHM & Co
Largest movements
- Receivables within one year -€187,254
down €187,254 (-69.0%), from €271,443 to €84,190
of which Trade receivables: -€151,658
- Tangible fixed assets -€6,739
down €6,739 (-44.8%), from €15,028 to €8,290
of which Furniture and vehicles: -€3,683
- Cash -€6,278
down €6,278 (-97.4%), from €6,443 to €165
mainly Trade debts (-€167,406) and Net result for the year (-€38,285)
- Trade debts -€167,406
down €167,406 (-94.3%), from €177,552 to €10,147
- Profit (loss) carried forward -€38,285
down €38,285, from €35,129 to -€3,155
- Tax, wage and social debts +€19,396
up €19,396 (+308%), from €6,300 to €25,695
- Reserves -€16,000
down €16,000 (-100%), from €16,000 to €0
- Other debts +€11,197
up €11,197 (+40.9%), from €27,369 to €38,566
- Other operating charges +€13,713
up €13,713 (+1,118%), from €1,227 to €14,940
- Financial charges -€375
down €375 (-11.1%), from €3,367 to €2,992
- Gross operating margin +€351
up €351 (+2.7%), from -€13,112 to -€12,761
- Depreciation +€202
up €202 (+2.8%), from €7,173 to €7,374
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 | €294,003 | €93,539 | -€200,463 | -68.2% |
| Fixed assets | 21/28 | €15,028 | €8,290 | -€6,739 | -44.8% |
| Tangible fixed assets | 22/27 | €15,028 | €8,290 | -€6,739 | -44.8% |
| Plant, machinery and equipment | 23 | €6,923 | €3,867 | -€3,056 | -44.1% |
| Furniture and vehicles | 24 | €8,106 | €4,423 | -€3,683 | -45.4% |
| Current assets | 29/58 | €278,974 | €85,250 | -€193,725 | -69.4% |
| Amounts receivable within one year | 40/41 | €271,443 | €84,190 | -€187,254 | -69.0% |
| Trade receivables | 40 | €173,527 | €21,869 | -€151,658 | -87.4% |
| Other amounts receivable | 41 | €97,916 | €62,321 | -€35,595 | -36.4% |
| Cash at bank and in hand | 54/58 | €6,443 | €165 | -€6,278 | -97.4% |
| Deferred charges and accrued income | 490/1 | €1,088 | €895 | -€193 | -17.7% |
| Total equity and liabilities | 10/49 | €294,003 | €93,539 | -€200,463 | -68.2% |
| Equity | 10/15 | €56,129 | €1,845 | -€54,285 | -96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €0 | -€16,000 | -100% |
| Distributable reserves | 133 | €16,000 | €0 | -€16,000 | -100% |
| Profit (loss) carried forward | 14 | €35,129 | -€3,155 | -€38,285 | |
| Amounts payable | 17/49 | €237,873 | €91,694 | -€146,179 | -61.5% |
| Amounts payable after more than one year | 17 | €17,287 | €7,759 | -€9,527 | -55.1% |
| Financial debts | 170/4 | €17,287 | €7,759 | -€9,527 | -55.1% |
| Amounts payable within one year | 42/48 | €220,586 | €83,935 | -€136,651 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €9,366 | €9,527 | +€162 | +1.7% |
| Trade debts | 44 | €177,552 | €10,147 | -€167,406 | -94.3% |
| Suppliers | 440/4 | €177,552 | €10,147 | -€167,406 | -94.3% |
| Taxes, remuneration and social security | 45 | €6,300 | €25,695 | +€19,396 | +308% |
| Taxes | 450/3 | €6,300 | €25,695 | +€19,396 | +308% |
| Other amounts payable | 47/48 | €27,369 | €38,566 | +€11,197 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,173 | €7,374 | +€202 | +2.8% |
| Other operating charges | 640/8 | €1,227 | €14,940 | +€13,713 | +1,118% |
| Gross operating margin | 9900 | -€13,112 | -€12,761 | +€351 | +2.7% |
| Operating profit (loss) | 9901 | -€21,511 | -€35,075 | -€13,564 | -63.1% |
| Financial income | 75/76B | €0 | €60 | +€60 | +199,100% |
| Recurring financial income | 75 | €0 | €60 | +€60 | +199,100% |
| Financial charges | 65/66B | €3,367 | €2,992 | -€375 | -11.1% |
| Recurring financial charges | 65 | €3,367 | €2,992 | -€375 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,878 | -€38,007 | -€13,129 | -52.8% |
| Income taxes | 67/77 | €198 | €278 | +€80 | +40.5% |
| Profit (loss) for the period | 9904 | -€25,075 | -€38,285 | -€13,209 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,075 | -€38,285 | -€13,209 | -52.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.