BRAIMO: 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.
BRAIMO
Largest movements
- Receivables within one year -€17,513
down €17,513 (-88.4%), from €19,821 to €2,308
- Cash +€7,250
up €7,250 (+135.3%), from €5,358 to €12,607
mainly Receivables within one year (+€17,513) and Depreciation (+€7,598)
- Tangible fixed assets -€6,500
down €6,500 (-28.2%), from €23,068 to €16,568
of which Furniture and vehicles: -€6,226
- Deferred charges and accrued income +€1,043
up €1,043 (+572.0%), from €182 to €1,225
- Stocks and contracts +€698
up €698 (+16.1%), from €4,323 to €5,020
- Profit (loss) carried forward -€19,707
down €19,707 (-208.8%), from -€9,437 to -€29,144
- Tax, wage and social debts +€6,605
up €6,605 (+92.9%), from €7,110 to €13,715
of which Taxes: +€4,430
- Debts after one year -€5,809
no longer reported in 2025 (was €5,809)
- Trade debts +€4,032
up €4,032 (+102.3%), from €3,943 to €7,976
- Gross operating margin -€24,922
down €24,922, from €19,691 to -€5,231
- Taxes -€3,221
down €3,221 (-96.8%), from €3,327 to €105
- Staff costs -€1,832
down €1,832 (-63.6%), from €2,883 to €1,051
- Depreciation -€1,702
down €1,702 (-18.3%), from €9,300 to €7,598
- Financial charges -€1,595
down €1,595 (-57.1%), from €2,796 to €1,200
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 | €52,752 | €37,728 | -€15,024 | -28.5% |
| Fixed assets | 21/28 | €23,068 | €16,568 | -€6,500 | -28.2% |
| Tangible fixed assets | 22/27 | €23,068 | €16,568 | -€6,500 | -28.2% |
| Plant, machinery and equipment | 23 | €1,095 | €821 | -€274 | -25.0% |
| Furniture and vehicles | 24 | €21,973 | €15,747 | -€6,226 | -28.3% |
| Current assets | 29/58 | €29,684 | €21,160 | -€8,524 | -28.7% |
| Stocks and contracts in progress | 3 | €4,323 | €5,020 | +€698 | +16.1% |
| Stocks | 30/36 | €4,323 | €5,020 | +€698 | +16.1% |
| Amounts receivable within one year | 40/41 | €19,821 | €2,308 | -€17,513 | -88.4% |
| Other amounts receivable | 41 | €19,821 | €2,308 | -€17,513 | -88.4% |
| Cash at bank and in hand | 54/58 | €5,358 | €12,607 | +€7,250 | +135.3% |
| Deferred charges and accrued income | 490/1 | €182 | €1,225 | +€1,043 | +572.0% |
| Total equity and liabilities | 10/49 | €52,752 | €37,728 | -€15,024 | -28.5% |
| Equity | 10/15 | €29,773 | €10,066 | -€19,707 | -66.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €9,210 | €9,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €6,210 | €6,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,437 | -€29,144 | -€19,707 | -208.8% |
| Amounts payable | 17/49 | €22,979 | €27,662 | +€4,684 | +20.4% |
| Amounts payable after more than one year | 17 | €5,809 | - | -€5,809 | |
| Financial debts | 170/4 | €5,809 | - | -€5,809 | |
| Amounts payable within one year | 42/48 | €17,170 | €27,662 | +€10,492 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €6,117 | €5,809 | -€308 | -5.0% |
| Trade debts | 44 | €3,943 | €7,976 | +€4,032 | +102.3% |
| Suppliers | 440/4 | €3,943 | €7,976 | +€4,032 | +102.3% |
| Taxes, remuneration and social security | 45 | €7,110 | €13,715 | +€6,605 | +92.9% |
| Taxes | 450/3 | €7,035 | €11,465 | +€4,430 | +63.0% |
| Remuneration and social security | 454/9 | €75 | €2,250 | +€2,175 | +2916.1% |
| Other amounts payable | 47/48 | - | €163 | +€163 | |
| Remuneration, social security and pensions | 62 | €2,883 | €1,051 | -€1,832 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,300 | €7,598 | -€1,702 | -18.3% |
| Other operating charges | 640/8 | €3,311 | €4,522 | +€1,212 | +36.6% |
| Gross operating margin | 9900 | €19,691 | -€5,231 | -€24,922 | |
| Operating profit (loss) | 9901 | €4,198 | -€18,402 | -€22,600 | |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €2,796 | €1,200 | -€1,595 | -57.1% |
| Recurring financial charges | 65 | €2,796 | €1,200 | -€1,595 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €1,444 | -€19,602 | -€21,046 | |
| Income taxes | 67/77 | €3,327 | €105 | -€3,221 | -96.8% |
| Profit (loss) for the period | 9904 | -€1,883 | -€19,707 | -€17,824 | -946.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,883 | -€19,707 | -€17,824 | -946.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.