BRAIPSON CONSTRUCTION: 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.
BRAIPSON CONSTRUCTION
Largest movements
- Cash -€4,674
down €4,674 (-37.1%), from €12,616 to €7,942
mainly Trade debts (-€17,666) and Investment in fixed assets (net) (-€3,613)
- Tangible fixed assets -€4,604
down €4,604 (-22.7%), from €20,273 to €15,669
of which Plant, machinery and equipment: -€5,560
- Trade debts -€17,666
down €17,666 (-82.7%), from €21,365 to €3,699
- Other debts +€5,330
up €5,330 (+23.5%), from €22,713 to €28,043
- Profit (loss) carried forward +€2,844
up €2,844 (+10.5%), from €26,978 to €29,822
- Gross operating margin +€1,422
up €1,422 (+12.0%), from €11,832 to €13,254
- Taxes -€655
down €655 (-37.7%), from €1,737 to €1,082
- Financial charges -€153
down €153 (-41.1%), from €373 to €220
- Staff costs -€141
no longer reported in 2025 (was €141)
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 | €77,056 | €67,564 | -€9,492 | -12.3% |
| Fixed assets | 21/28 | €20,273 | €15,669 | -€4,604 | -22.7% |
| Tangible fixed assets | 22/27 | €20,273 | €15,669 | -€4,604 | -22.7% |
| Plant, machinery and equipment | 23 | €16,996 | €11,437 | -€5,560 | -32.7% |
| Furniture and vehicles | 24 | €3,277 | €4,232 | +€955 | +29.2% |
| Current assets | 29/58 | €56,783 | €51,895 | -€4,888 | -8.6% |
| Amounts receivable within one year | 40/41 | €43,252 | €42,635 | -€617 | -1.4% |
| Trade receivables | 40 | €41,075 | €39,755 | -€1,320 | -3.2% |
| Other amounts receivable | 41 | €2,177 | €2,880 | +€703 | +32.3% |
| Cash at bank and in hand | 54/58 | €12,616 | €7,942 | -€4,674 | -37.1% |
| Deferred charges and accrued income | 490/1 | €915 | €1,318 | +€403 | +44.1% |
| Total equity and liabilities | 10/49 | €77,056 | €67,564 | -€9,492 | -12.3% |
| Equity | 10/15 | €32,978 | €35,822 | +€2,844 | +8.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,978 | €29,822 | +€2,844 | +10.5% |
| Amounts payable | 17/49 | €44,078 | €31,742 | -€12,335 | -28.0% |
| Amounts payable within one year | 42/48 | €44,078 | €31,742 | -€12,335 | -28.0% |
| Trade debts | 44 | €21,365 | €3,699 | -€17,666 | -82.7% |
| Suppliers | 440/4 | €21,365 | €3,699 | -€17,666 | -82.7% |
| Other amounts payable | 47/48 | €22,713 | €28,043 | +€5,330 | +23.5% |
| Remuneration, social security and pensions | 62 | €141 | - | -€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,236 | €8,217 | -€19 | -0.2% |
| Other operating charges | 640/8 | €968 | €986 | +€18 | +1.8% |
| Gross operating margin | 9900 | €11,832 | €13,254 | +€1,422 | +12.0% |
| Operating profit (loss) | 9901 | €2,487 | €4,052 | +€1,565 | +62.9% |
| Financial income | 75/76B | €3 | €94 | +€91 | +3,252% |
| Recurring financial income | 75 | €3 | €94 | +€91 | +3,252% |
| Financial charges | 65/66B | €373 | €220 | -€153 | -41.1% |
| Recurring financial charges | 65 | €373 | €220 | -€153 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €2,116 | €3,926 | +€1,809 | +85.5% |
| Income taxes | 67/77 | €1,737 | €1,082 | -€655 | -37.7% |
| Profit (loss) for the period | 9904 | €380 | €2,844 | +€2,464 | +649% |
| Profit (loss) for the period to be appropriated | 9905 | €380 | €2,844 | +€2,464 | +649% |
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 20 October 2026 via checked.be.