Bralo IT: 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.
Bralo IT
Largest movements
- Cash +€58,094
up €58,094 (+72.3%), from €80,325 to €138,419
mainly Net result for the year (+€55,997) and Depreciation (+€14,608)
- Tangible fixed assets -€7,225
down €7,225 (-15.7%), from €45,893 to €38,668
of which Furniture and vehicles: -€13,344
- Receivables within one year -€4,640
down €4,640 (-26.1%), from €17,803 to €13,163
of which Trade receivables: -€4,628
- Reserves +€55,997
up €55,997 (+47.8%), from €117,144 to €173,141
- Other debts -€4,782
down €4,782 (-77.7%), from €6,155 to €1,373
- Trade debts -€2,920
down €2,920 (-91.5%), from €3,191 to €271
- Tax, wage and social debts -€2,044
down €2,044 (-24.9%), from €8,193 to €6,149
- Gross operating margin -€2,857
down €2,857 (-3.1%), from €92,418 to €89,561
- Other operating charges -€1,908
down €1,908 (-85.8%), from €2,224 to €315
- Financial charges -€1,202
down €1,202 (-94.3%), from €1,275 to €73
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.
Cash bridge derived
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 | €144,682 | €190,934 | +€46,252 | +32.0% |
| Fixed assets | 21/28 | €45,893 | €38,668 | -€7,225 | -15.7% |
| Tangible fixed assets | 22/27 | €45,893 | €38,668 | -€7,225 | -15.7% |
| Plant, machinery and equipment | 23 | €1,565 | €7,683 | +€6,119 | +391.1% |
| Furniture and vehicles | 24 | €44,328 | €30,985 | -€13,344 | -30.1% |
| Current assets | 29/58 | €98,789 | €152,266 | +€53,477 | +54.1% |
| Amounts receivable within one year | 40/41 | €17,803 | €13,163 | -€4,640 | -26.1% |
| Trade receivables | 40 | €17,787 | €13,159 | -€4,628 | -26.0% |
| Other amounts receivable | 41 | €16 | €4 | -€12 | -72.3% |
| Cash at bank and in hand | 54/58 | €80,325 | €138,419 | +€58,094 | +72.3% |
| Deferred charges and accrued income | 490/1 | €661 | €684 | +€23 | +3.4% |
| Total equity and liabilities | 10/49 | €144,682 | €190,934 | +€46,252 | +32.0% |
| Equity | 10/15 | €127,144 | €183,141 | +€55,997 | +44.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €117,144 | €173,141 | +€55,997 | +47.8% |
| Distributable reserves | 133 | €117,144 | €173,141 | +€55,997 | +47.8% |
| Amounts payable | 17/49 | €17,538 | €7,792 | -€9,746 | -55.6% |
| Amounts payable within one year | 42/48 | €17,538 | €7,792 | -€9,746 | -55.6% |
| Trade debts | 44 | €3,191 | €271 | -€2,920 | -91.5% |
| Suppliers | 440/4 | €3,191 | €271 | -€2,920 | -91.5% |
| Taxes, remuneration and social security | 45 | €8,193 | €6,149 | -€2,044 | -24.9% |
| Taxes | 450/3 | €8,193 | €6,149 | -€2,044 | -24.9% |
| Other amounts payable | 47/48 | €6,155 | €1,373 | -€4,782 | -77.7% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,920 | €14,608 | +€688 | +4.9% |
| Other operating charges | 640/8 | €2,224 | €315 | -€1,908 | -85.8% |
| Gross operating margin | 9900 | €92,418 | €89,561 | -€2,857 | -3.1% |
| Operating profit (loss) | 9901 | €76,025 | €74,388 | -€1,636 | -2.2% |
| Financial income | 75/76B | €0 | €6 | +€6 | +29950.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +29950.0% |
| Financial charges | 65/66B | €1,275 | €73 | -€1,202 | -94.3% |
| Recurring financial charges | 65 | €1,275 | €73 | -€1,202 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €74,750 | €74,322 | -€428 | -0.6% |
| Income taxes | 67/77 | €18,691 | €18,324 | -€367 | -2.0% |
| Profit (loss) for the period | 9904 | €56,059 | €55,997 | -€61 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,059 | €55,997 | -€61 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.