BRAINE PROD: 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.
BRAINE PROD
Largest movements
- Tangible fixed assets -€28,710
down €28,710 (-13.0%), from €221,259 to €192,549
of which Furniture and vehicles: -€18,808
- Receivables within one year +€14,419
up €14,419 (+93.9%), from €15,353 to €29,772
- Cash -€12,092
down €12,092 (-59.6%), from €20,284 to €8,192
mainly Debts after one year (-€14,625) and Receivables within one year (-€14,419)
- Debts after one year -€14,625
down €14,625 (-9.5%), from €153,481 to €138,856
- Other debts -€6,399
down €6,399 (-19.7%), from €32,425 to €26,026
- Current portion of long-term debt -€2,832
down €2,832 (-16.2%), from €17,458 to €14,625
- Gross operating margin +€14,949
up €14,949 (+82.5%), from €18,128 to €33,077
- Depreciation -€4,244
down €4,244 (-12.4%), from €34,184 to €29,940
- Financial charges +€756
up €756 (+21.4%), from €3,526 to €4,282
- Other operating charges +€455
up €455 (+56.0%), from €812 to €1,266
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 | €256,897 | €230,514 | -€26,383 | -10.3% |
| Fixed assets | 21/28 | €221,259 | €192,549 | -€28,710 | -13.0% |
| Tangible fixed assets | 22/27 | €221,259 | €192,549 | -€28,710 | -13.0% |
| Land and buildings | 22 | €144,186 | €140,314 | -€3,872 | -2.7% |
| Plant, machinery and equipment | 23 | €26,329 | €20,300 | -€6,030 | -22.9% |
| Furniture and vehicles | 24 | €50,744 | €31,936 | -€18,808 | -37.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €35,637 | €37,964 | +€2,327 | +6.5% |
| Amounts receivable within one year | 40/41 | €15,353 | €29,772 | +€14,419 | +93.9% |
| Trade receivables | 40 | €15,353 | €29,772 | +€14,419 | +93.9% |
| Cash at bank and in hand | 54/58 | €20,284 | €8,192 | -€12,092 | -59.6% |
| Total equity and liabilities | 10/49 | €256,897 | €230,514 | -€26,383 | -10.3% |
| Equity | 10/15 | €44,263 | €41,859 | -€2,404 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,803 | €21,399 | -€2,404 | -10.1% |
| Amounts payable | 17/49 | €212,633 | €188,655 | -€23,979 | -11.3% |
| Amounts payable after more than one year | 17 | €153,481 | €138,856 | -€14,625 | -9.5% |
| Financial debts | 170/4 | €153,481 | €138,856 | -€14,625 | -9.5% |
| Amounts payable within one year | 42/48 | €59,152 | €49,799 | -€9,353 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €17,458 | €14,625 | -€2,832 | -16.2% |
| Trade debts | 44 | €3,877 | €2,935 | -€942 | -24.3% |
| Suppliers | 440/4 | €3,877 | €2,935 | -€942 | -24.3% |
| Taxes, remuneration and social security | 45 | €5,392 | €6,212 | +€820 | +15.2% |
| Taxes | 450/3 | €59 | €60 | +€1 | +1.0% |
| Remuneration and social security | 454/9 | €5,333 | €6,152 | +€819 | +15.4% |
| Other amounts payable | 47/48 | €32,425 | €26,026 | -€6,399 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,184 | €29,940 | -€4,244 | -12.4% |
| Other operating charges | 640/8 | €812 | €1,266 | +€455 | +56.0% |
| Gross operating margin | 9900 | €18,128 | €33,077 | +€14,949 | +82.5% |
| Operating profit (loss) | 9901 | -€16,868 | €1,871 | +€18,739 | |
| Financial income | 75/76B | €0 | €67 | +€66 | +94,971% |
| Recurring financial income | 75 | €0 | €67 | +€66 | +94,971% |
| Financial charges | 65/66B | €3,526 | €4,282 | +€756 | +21.4% |
| Recurring financial charges | 65 | €3,526 | €4,282 | +€756 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,394 | -€2,344 | +€18,050 | +88.5% |
| Income taxes | 67/77 | €59 | €60 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€20,453 | -€2,404 | +€18,049 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,453 | -€2,404 | +€18,049 | +88.2% |
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 25 October 2026 via checked.be.