BRAINE PROPERTIES: 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 PROPERTIES
Largest movements
- Tangible fixed assets -€4,766
down €4,766 (-10.3%), from €46,278 to €41,511
of which Land and buildings: -€4,146
- Profit (loss) carried forward -€3,899
down €3,899 (-2.1%), from -€188,865 to -€192,764
- Other debts -€1,380
down €1,380 (-2.0%), from €69,292 to €67,911
- Gross operating margin -€558
down €558 (-14.8%), from €3,771 to €3,212
- Other operating charges +€543
up €543 (+32.8%), from €1,657 to €2,200
- Financial charges +€43
up €43 (+42.7%), from €101 to €145
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 | €46,986 | €41,833 | -€5,153 | -11.0% |
| Fixed assets | 21/28 | €46,525 | €41,759 | -€4,766 | -10.2% |
| Tangible fixed assets | 22/27 | €46,278 | €41,511 | -€4,766 | -10.3% |
| Land and buildings | 22 | €40,856 | €36,710 | -€4,146 | -10.1% |
| Plant, machinery and equipment | 23 | €5,421 | €4,801 | -€620 | -11.4% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €460 | €73 | -€387 | -84.0% |
| Cash at bank and in hand | 54/58 | €401 | €11 | -€390 | -97.3% |
| Deferred charges and accrued income | 490/1 | €59 | €62 | +€3 | +5.5% |
| Total equity and liabilities | 10/49 | €46,986 | €41,833 | -€5,153 | -11.0% |
| Equity | 10/15 | -€124,165 | -€128,064 | -€3,899 | -3.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,727 | €2,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Legal reserve | 130 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,865 | -€192,764 | -€3,899 | -2.1% |
| Amounts payable | 17/49 | €171,151 | €169,897 | -€1,254 | -0.7% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,121 | €69,897 | -€1,224 | -1.7% |
| Trade debts | 44 | €1,829 | €1,985 | +€156 | +8.6% |
| Suppliers | 440/4 | €1,829 | €1,985 | +€156 | +8.6% |
| Other amounts payable | 47/48 | €69,292 | €67,911 | -€1,380 | -2.0% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,766 | €4,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,657 | €2,200 | +€543 | +32.8% |
| Gross operating margin | 9900 | €3,771 | €3,212 | -€558 | -14.8% |
| Operating profit (loss) | 9901 | -€2,653 | -€3,754 | -€1,101 | -41.5% |
| Financial charges | 65/66B | €101 | €145 | +€43 | +42.7% |
| Recurring financial charges | 65 | €101 | €145 | +€43 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,755 | -€3,899 | -€1,144 | -41.5% |
| Profit (loss) for the period | 9904 | -€2,755 | -€3,899 | -€1,144 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,755 | -€3,899 | -€1,144 | -41.5% |
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 14 October 2026 via checked.be.