BRAM'S FOUNDATION: 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'S FOUNDATION
Largest movements
- Cash -€5,341
down €5,341 (-29.0%), from €18,439 to €13,098
mainly Net result for the year (-€7,688)
- Tangible fixed assets -€1,272
down €1,272 (-35.4%), from €3,592 to €2,320
of which Furniture and vehicles: -€966
- Formation expenses -€231
no longer reported in 2025 (was €231)
- Reserves -€7,688
down €7,688 (-41.4%), from €18,563 to €10,875
- Debts within one year +€845
up €845 (+48.3%), from €1,748 to €2,593
- Purchases and services +€14,907
new in 2025: €14,907
- Turnover +€9,612
new in 2025: €9,612
- Gross operating margin -€3,275
down €3,275 (-162.1%), from -€2,020 to -€5,295
- Other operating charges -€1,418
down €1,418 (-65.4%), from €2,168 to €751
- Depreciation +€231
up €231 (+18.1%), from €1,272 to €1,502
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 | €22,261 | €15,418 | -€6,844 | -30.7% |
| Formation expenses | 20 | €231 | - | -€231 | |
| Fixed assets | 21/28 | €3,592 | €2,320 | -€1,272 | -35.4% |
| Tangible fixed assets | 22/27 | €3,592 | €2,320 | -€1,272 | -35.4% |
| Plant, machinery and equipment | 23 | €695 | €389 | -€306 | -44.1% |
| Furniture and vehicles | 24 | €2,897 | €1,931 | -€966 | -33.3% |
| Current assets | 29/58 | €18,439 | €13,098 | -€5,341 | -29.0% |
| Cash at bank and in hand | 54/58 | €18,439 | €13,098 | -€5,341 | -29.0% |
| Total equity and liabilities | 10/49 | €22,261 | €15,418 | -€6,844 | -30.7% |
| Equity | 10/15 | €20,513 | €12,825 | -€7,688 | -37.5% |
| Contributions | 10/11 | €1,950 | €1,950 | = | 0.0% |
| Capital | 10 | €1,950 | €1,950 | = | 0.0% |
| Issued capital | 100 | €1,950 | - | -€1,950 | |
| Reserves | 13 | €18,563 | €10,875 | -€7,688 | -41.4% |
| Distributable reserves | 133 | €18,563 | - | -€18,563 | |
| Amounts payable | 17/49 | €1,748 | €2,593 | +€845 | +48.3% |
| Amounts payable within one year | 42/48 | €1,748 | €2,593 | +€845 | +48.3% |
| Trade debts | 44 | €479 | - | -€479 | |
| Suppliers | 440/4 | €479 | - | -€479 | |
| Other amounts payable | 47/48 | €1,269 | - | -€1,269 | |
| Turnover | 70 | - | €9,612 | +€9,612 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,907 | +€14,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,502 | +€231 | +18.1% |
| Other operating charges | 640/8 | €2,168 | €751 | -€1,418 | -65.4% |
| Gross operating margin | 9900 | -€2,020 | -€5,295 | -€3,275 | -162.1% |
| Operating profit (loss) | 9901 | -€5,460 | -€7,548 | -€2,088 | -38.2% |
| Financial income | 75/76B | €110 | - | -€110 | |
| Recurring financial income | 75 | €110 | - | -€110 | |
| Financial charges | 65/66B | €124 | €140 | +€16 | +13.0% |
| Recurring financial charges | 65 | €124 | €140 | +€16 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,474 | -€7,688 | -€2,214 | -40.5% |
| Profit (loss) for the period | 9904 | -€5,474 | -€7,688 | -€2,214 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,474 | -€7,688 | -€2,214 | -40.5% |
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 6 October 2026 via checked.be.