BRAL NATHALIE DR.: 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.
BRAL NATHALIE DR.
Largest movements
- Cash +€141,332
up €141,332 (+263%), from €53,676 to €195,009
mainly Debts after one year (+€390,000) and Net result for the year (+€344,959)
- Receivables within one year -€44,897
down €44,897 (-16.1%), from €279,228 to €234,331
- Tangible fixed assets -€10,433
down €10,433 (-16.3%), from €64,153 to €53,721
of which Furniture and vehicles: -€9,376
- Debts after one year +€390,000
new in 2025: €390,000
- Other debts -€315,267
down €315,267 (-47.2%), from €667,590 to €352,323
- Tax, wage and social debts +€11,818
up €11,818 (+74.4%), from €15,881 to €27,699
of which Taxes: +€11,800
- Gross operating margin +€91,129
up €91,129 (+24.2%), from €375,807 to €466,937
- Taxes +€20,560
up €20,560 (+23.2%), from €88,576 to €109,135
- Depreciation +€4,806
up €4,806 (+47.2%), from €10,178 to €14,984
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 | €705,171 | €791,928 | +€86,756 | +12.3% |
| Fixed assets | 21/28 | €64,153 | €53,721 | -€10,433 | -16.3% |
| Tangible fixed assets | 22/27 | €64,153 | €53,721 | -€10,433 | -16.3% |
| Plant, machinery and equipment | 23 | €2,945 | €1,904 | -€1,041 | -35.3% |
| Furniture and vehicles | 24 | €54,034 | €44,658 | -€9,376 | -17.4% |
| Other tangible fixed assets | 26 | €7,175 | €7,159 | -€16 | -0.2% |
| Current assets | 29/58 | €641,018 | €738,207 | +€97,189 | +15.2% |
| Amounts receivable within one year | 40/41 | €279,228 | €234,331 | -€44,897 | -16.1% |
| Other amounts receivable | 41 | €279,228 | €234,331 | -€44,897 | -16.1% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,676 | €195,009 | +€141,332 | +263% |
| Deferred charges and accrued income | 490/1 | €8,113 | €8,868 | +€755 | +9.3% |
| Total equity and liabilities | 10/49 | €705,171 | €791,928 | +€86,756 | +12.3% |
| Equity | 10/15 | €20,798 | €20,757 | -€41 | -0.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338 | €297 | -€41 | -12.2% |
| Amounts payable | 17/49 | €684,373 | €771,170 | +€86,798 | +12.7% |
| Amounts payable after more than one year | 17 | - | €390,000 | +€390,000 | |
| Financial debts | 170/4 | - | €390,000 | +€390,000 | |
| Amounts payable within one year | 42/48 | €684,273 | €381,070 | -€303,202 | -44.3% |
| Trade debts | 44 | €802 | €1,049 | +€247 | +30.8% |
| Suppliers | 440/4 | €802 | €1,049 | +€247 | +30.8% |
| Taxes, remuneration and social security | 45 | €15,881 | €27,699 | +€11,818 | +74.4% |
| Taxes | 450/3 | €12,900 | €24,700 | +€11,800 | +91.5% |
| Remuneration and social security | 454/9 | €2,981 | €2,999 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €667,590 | €352,323 | -€315,267 | -47.2% |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,178 | €14,984 | +€4,806 | +47.2% |
| Other operating charges | 640/8 | €3,698 | €3,722 | +€24 | +0.7% |
| Gross operating margin | 9900 | €375,807 | €466,937 | +€91,129 | +24.2% |
| Operating profit (loss) | 9901 | €361,931 | €448,230 | +€86,299 | +23.8% |
| Financial income | 75/76B | €5,908 | €5,917 | +€10 | +0.2% |
| Recurring financial income | 75 | €5,908 | €5,917 | +€10 | +0.2% |
| Financial charges | 65/66B | €49 | €54 | +€5 | +9.8% |
| Recurring financial charges | 65 | €49 | €54 | +€5 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €367,790 | €454,094 | +€86,304 | +23.5% |
| Income taxes | 67/77 | €88,576 | €109,135 | +€20,560 | +23.2% |
| Profit (loss) for the period | 9904 | €279,214 | €344,959 | +€65,745 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €279,214 | €344,959 | +€65,745 | +23.5% |
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 27 October 2026 via checked.be.