BRAIBANT BOIS: 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.
BRAIBANT BOIS
Largest movements
- Tangible fixed assets -€76,760
down €76,760 (-20.0%), from €384,359 to €307,599
of which Plant, machinery and equipment: -€57,914
- Receivables within one year +€17,090
up €17,090 (+42.0%), from €40,710 to €57,800
of which Trade receivables: +€14,030
- Stocks and contracts +€5,418
up €5,418 (+41.0%), from €13,202 to €18,620
- Debts after one year -€61,671
down €61,671 (-27.3%), from €225,955 to €164,284
- Trade debts +€15,271
up €15,271 (+453%), from €3,372 to €18,643
- Gross operating margin -€19,491
down €19,491 (-13.5%), from €144,707 to €125,216
- Other operating charges -€6,089
no longer reported in 2025 (was €6,089)
- Depreciation -€3,177
down €3,177 (-3.9%), from €82,064 to €78,887
- Staff costs +€3,174
up €3,174 (+8.6%), from €36,819 to €39,993
- Financial charges -€1,673
down €1,673 (-13.4%), from €12,445 to €10,773
of which Non-recurring financial charges: -€1,428
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 | €494,038 | €440,720 | -€53,318 | -10.8% |
| Fixed assets | 21/28 | €384,359 | €307,599 | -€76,760 | -20.0% |
| Tangible fixed assets | 22/27 | €384,359 | €307,599 | -€76,760 | -20.0% |
| Plant, machinery and equipment | 23 | €318,545 | €260,630 | -€57,914 | -18.2% |
| Furniture and vehicles | 24 | €49,846 | €32,446 | -€17,400 | -34.9% |
| Other tangible fixed assets | 26 | €15,969 | €14,523 | -€1,445 | -9.1% |
| Current assets | 29/58 | €109,678 | €133,121 | +€23,442 | +21.4% |
| Stocks and contracts in progress | 3 | €13,202 | €18,620 | +€5,418 | +41.0% |
| Stocks | 30/36 | €13,202 | €18,620 | +€5,418 | +41.0% |
| Amounts receivable within one year | 40/41 | €40,710 | €57,800 | +€17,090 | +42.0% |
| Trade receivables | 40 | €27,173 | €41,203 | +€14,030 | +51.6% |
| Other amounts receivable | 41 | €13,537 | €16,597 | +€3,060 | +22.6% |
| Cash at bank and in hand | 54/58 | €54,299 | €55,159 | +€860 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,468 | €1,542 | +€74 | +5.1% |
| Total equity and liabilities | 10/49 | €494,038 | €440,720 | -€53,318 | -10.8% |
| Equity | 10/15 | €186,685 | €181,844 | -€4,841 | -2.6% |
| Contributions | 10/11 | €15,391 | €15,391 | = | 0.0% |
| Reserves | 13 | €30,848 | €30,848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,430 | €2,430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,430 | €2,430 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,417 | €28,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,446 | €135,605 | -€4,841 | -3.4% |
| Amounts payable | 17/49 | €307,353 | €258,876 | -€48,477 | -15.8% |
| Amounts payable after more than one year | 17 | €225,955 | €164,284 | -€61,671 | -27.3% |
| Financial debts | 170/4 | €225,955 | €164,284 | -€61,671 | -27.3% |
| Amounts payable within one year | 42/48 | €81,392 | €94,575 | +€13,183 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €63,148 | €61,671 | -€1,477 | -2.3% |
| Trade debts | 44 | €3,372 | €18,643 | +€15,271 | +453% |
| Suppliers | 440/4 | €3,372 | €18,643 | +€15,271 | +453% |
| Taxes, remuneration and social security | 45 | €373 | €280 | -€93 | -25.0% |
| Taxes | 450/3 | €93 | €120 | +€27 | +28.6% |
| Remuneration and social security | 454/9 | €280 | €160 | -€120 | -42.9% |
| Other amounts payable | 47/48 | €14,499 | €13,980 | -€519 | -3.6% |
| Accrued charges and deferred income | 492/3 | €6 | €18 | +€12 | +192% |
| Non-recurring operating income | 76A | €164 | €2,314 | +€2,150 | +1,311% |
| Remuneration, social security and pensions | 62 | €36,819 | €39,993 | +€3,174 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,064 | €78,887 | -€3,177 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,113 | - | +€1,113 | |
| Other operating charges | 640/8 | €6,089 | - | -€6,089 | |
| Non-recurring operating charges | 66A | - | €522 | +€522 | |
| Gross operating margin | 9900 | €144,707 | €125,216 | -€19,491 | -13.5% |
| Operating profit (loss) | 9901 | €20,849 | €5,814 | -€15,035 | -72.1% |
| Financial income | 75/76B | €1,531 | €471 | -€1,060 | -69.3% |
| Recurring financial income | 75 | €1,531 | €471 | -€1,060 | -69.3% |
| Financial charges | 65/66B | €12,445 | €10,773 | -€1,673 | -13.4% |
| Recurring financial charges | 65 | €11,018 | €10,773 | -€245 | -2.2% |
| Non-recurring financial charges | 66B | €1,428 | - | -€1,428 | |
| Profit (loss) for the period before taxes | 9903 | €9,934 | -€4,489 | -€14,422 | |
| Income taxes | 67/77 | - | €352 | +€352 | |
| Profit (loss) for the period | 9904 | €9,934 | -€4,841 | -€14,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,934 | -€4,841 | -€14,775 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.