Bram odb: 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.
Bram odb
Largest movements
- Tangible fixed assets +€37,343
up €37,343 (+5248.7%), from €711 to €38,055
of which Furniture and vehicles: +€32,032
- Cash -€21,783
down €21,783 (-40.6%), from €53,618 to €31,835
mainly Contributions, distributions and other (-€48,289) and Investment in fixed assets (net) (-€44,717)
- Other debts +€13,233
up €13,233 (+37.7%), from €35,056 to €48,289
- Tax, wage and social debts +€1,842
up €1,842 (+299.6%), from €615 to €2,457
- Gross operating margin +€21,010
up €21,010 (+41.1%), from €51,120 to €72,130
- Depreciation +€3,654
up €3,654 (+98.2%), from €3,720 to €7,374
- Taxes +€1,977
up €1,977 (+15.4%), from €12,865 to €14,842
- Financial income -€1,581
down €1,581 (-100.0%), from €1,581 to €0
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 | €54,329 | €69,942 | +€15,612 | +28.7% |
| Fixed assets | 21/28 | €711 | €38,055 | +€37,343 | +5248.7% |
| Tangible fixed assets | 22/27 | €711 | €38,055 | +€37,343 | +5248.7% |
| Plant, machinery and equipment | 23 | - | €5,311 | +€5,311 | |
| Furniture and vehicles | 24 | €711 | €32,743 | +€32,032 | +4502.1% |
| Current assets | 29/58 | €53,618 | €31,887 | -€21,731 | -40.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €53,618 | €31,835 | -€21,783 | -40.6% |
| Deferred charges and accrued income | 490/1 | - | €52 | +€52 | |
| Total equity and liabilities | 10/49 | €54,329 | €69,942 | +€15,612 | +28.7% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,779 | €51,392 | +€15,612 | +43.6% |
| Amounts payable within one year | 42/48 | €35,779 | €51,392 | +€15,612 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €108 | €646 | +€538 | +497.3% |
| Suppliers | 440/4 | €108 | €646 | +€538 | +497.3% |
| Taxes, remuneration and social security | 45 | €615 | €2,457 | +€1,842 | +299.6% |
| Taxes | 450/3 | €615 | €2,457 | +€1,842 | +299.6% |
| Other amounts payable | 47/48 | €35,056 | €48,289 | +€13,233 | +37.7% |
| Non-recurring operating income | 76A | - | €11,889 | +€11,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,720 | €7,374 | +€3,654 | +98.2% |
| Other operating charges | 640/8 | €1,057 | €1,524 | +€467 | +44.2% |
| Gross operating margin | 9900 | €51,120 | €72,130 | +€21,010 | +41.1% |
| Operating profit (loss) | 9901 | €46,344 | €63,232 | +€16,889 | +36.4% |
| Financial income | 75/76B | €1,581 | €0 | -€1,581 | -100.0% |
| Recurring financial income | 75 | €1,581 | €0 | -€1,581 | -100.0% |
| Financial charges | 65/66B | €105 | €101 | -€4 | -3.5% |
| Recurring financial charges | 65 | €105 | €101 | -€4 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €47,820 | €63,131 | +€15,312 | +32.0% |
| Income taxes | 67/77 | €12,865 | €14,842 | +€1,977 | +15.4% |
| Profit (loss) for the period | 9904 | €34,955 | €48,289 | +€13,335 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,955 | €48,289 | +€13,335 | +38.1% |
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 7 October 2026 via checked.be.