BRALUMA: 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.
BRALUMA
Largest movements
- Receivables within one year +€26,882
up €26,882 (+110.9%), from €24,242 to €51,124
of which Other amounts receivable: +€14,482
- Tangible fixed assets -€749
down €749 (-41.2%), from €1,818 to €1,069
- Cash +€638
up €638 (+119.7%), from €533 to €1,171
mainly Net result for the year (+€14,710) and Current portion of long-term debt (+€10,629)
- Profit (loss) carried forward +€14,710
up €14,710 (+82.4%), from €17,842 to €32,552
- Current portion of long-term debt +€10,629
new in 2024: €10,629
- Tax, wage and social debts +€1,711
up €1,711 (+33.8%), from €5,060 to €6,771
- Gross operating margin +€14,736
up €14,736 (+326.5%), from €4,514 to €19,250
- Taxes +€2,814
up €2,814 (+313.4%), from €898 to €3,712
- Financial charges -€1,477
down €1,477 (-94.9%), from €1,556 to €79
- Financial income -€967
no longer reported in 2024 (was €967)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,593 | €53,364 | +€26,771 | +100.7% |
| Fixed assets | 21/28 | €1,818 | €1,069 | -€749 | -41.2% |
| Tangible fixed assets | 22/27 | €1,818 | €1,069 | -€749 | -41.2% |
| Plant, machinery and equipment | 23 | €1,818 | €1,069 | -€749 | -41.2% |
| Current assets | 29/58 | €24,775 | €52,295 | +€27,520 | +111.1% |
| Amounts receivable within one year | 40/41 | €24,242 | €51,124 | +€26,882 | +110.9% |
| Trade receivables | 40 | - | €12,400 | +€12,400 | |
| Other amounts receivable | 41 | €24,242 | €38,724 | +€14,482 | +59.7% |
| Cash at bank and in hand | 54/58 | €533 | €1,171 | +€638 | +119.7% |
| Total equity and liabilities | 10/49 | €26,593 | €53,364 | +€26,771 | +100.7% |
| Equity | 10/15 | €19,842 | €34,552 | +€14,710 | +74.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,842 | €32,552 | +€14,710 | +82.4% |
| Amounts payable | 17/49 | €6,751 | €18,812 | +€12,061 | +178.7% |
| Amounts payable within one year | 42/48 | €6,751 | €18,812 | +€12,061 | +178.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,629 | +€10,629 | |
| Trade debts | 44 | €1,691 | €1,412 | -€279 | -16.5% |
| Suppliers | 440/4 | €1,691 | €1,412 | -€279 | -16.5% |
| Taxes, remuneration and social security | 45 | €5,060 | €6,771 | +€1,711 | +33.8% |
| Taxes | 450/3 | €5,060 | €6,771 | +€1,711 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €749 | = | 0.0% |
| Gross operating margin | 9900 | €4,514 | €19,250 | +€14,736 | +326.5% |
| Operating profit (loss) | 9901 | €3,765 | €18,501 | +€14,736 | +391.4% |
| Financial income | 75/76B | €967 | - | -€967 | |
| Recurring financial income | 75 | €967 | - | -€967 | |
| Financial charges | 65/66B | €1,556 | €79 | -€1,477 | -94.9% |
| Recurring financial charges | 65 | €1,556 | €79 | -€1,477 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €3,176 | €18,422 | +€15,246 | +480.0% |
| Income taxes | 67/77 | €898 | €3,712 | +€2,814 | +313.4% |
| Profit (loss) for the period | 9904 | €2,278 | €14,710 | +€12,432 | +545.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,278 | €14,710 | +€12,432 | +545.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.