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Braive - Instruments: 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.

What changed

Braive - Instruments

BE 0414.698.853
NACE 26.510, Manufacture of computer, electronic and optical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,308
2024 · -€1,934+€626
Equity
€4,631
2024 · €5,939-€1,308
Cash
€6,007
2024 · €6,704-€697
Balance sheet total
€6,491
2024 · €7,188-€697

Largest movements

2024 to 2025
Assets
  • Cash -€697

    down €697 (-10.4%), from €6,704 to €6,007

    mainly Net result for the year (-€1,308) and Other debts (-€20)

Equity and liabilities
  • Profit (loss) carried forward -€1,308

    down €1,308 (-0.1%), from -€910,262 to -€911,570

  • Trade debts +€631

    up €631 (+423.3%), from €149 to €780

Income statement
  • Gross operating margin +€626

    up €626 (+37.3%), from -€1,676 to -€1,050

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€1,934
Gross operating margin +€626
Result 2025 -€1,308

Cash bridge derived

cash 2024 to 2025

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.

From operations -€697
Investment €0
Financing €0
Cash 2024 €6,704
Net result for the year -€1,308
Trade debts +€631
Other debts -€20
Cash 2025 €6,007
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €7,188 €6,491 -€697 -9.7%
Current assets 29/58 €7,188 €6,491 -€697 -9.7%
Amounts receivable within one year 40/41 €484 €484 = 0.0%
Other amounts receivable 41 €484 €484 = 0.0%
Cash at bank and in hand 54/58 €6,704 €6,007 -€697 -10.4%
Total equity and liabilities 10/49 €7,188 €6,491 -€697 -9.7%
Equity 10/15 €5,939 €4,631 -€1,308 -22.0%
Contributions 10/11 €842,838 €842,838 = 0.0%
Capital 10 €842,838 €842,838 = 0.0%
Issued capital 100 €842,838 €842,838 = 0.0%
Reserves 13 €73,363 €73,363 = 0.0%
Non-distributable reserves 130/1 €5,890 €5,890 = 0.0%
Legal reserve 130 €5,890 €5,890 = 0.0%
Distributable reserves 133 €67,473 €67,473 = 0.0%
Profit (loss) carried forward 14 -€910,262 -€911,570 -€1,308 -0.1%
Amounts payable 17/49 €1,249 €1,860 +€611 +48.9%
Amounts payable within one year 42/48 €1,249 €1,860 +€611 +48.9%
Trade debts 44 €149 €780 +€631 +423.3%
Suppliers 440/4 €149 €780 +€631 +423.3%
Other amounts payable 47/48 €1,100 €1,080 -€20 -1.8%
Other operating charges 640/8 €220 €220 = 0.0%
Gross operating margin 9900 -€1,676 -€1,050 +€626 +37.3%
Operating profit (loss) 9901 -€1,896 -€1,270 +€626 +33.0%
Financial charges 65/66B €38 €38 = 0.0%
Recurring financial charges 65 €38 €38 = 0.0%
Profit (loss) for the period before taxes 9903 -€1,934 -€1,308 +€626 +32.4%
Profit (loss) for the period 9904 -€1,934 -€1,308 +€626 +32.4%
Profit (loss) for the period to be appropriated 9905 -€1,934 -€1,308 +€626 +32.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.