BRAMA CONSULT: 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.
BRAMA CONSULT
Largest movements
- Receivables within one year +€24,861
up €24,861 (+114%), from €21,780 to €46,641
of which Other amounts receivable: +€28,342
- Cash -€20,525
down €20,525 (-58.5%), from €35,105 to €14,579
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€24,861)
- Tangible fixed assets -€1,916
down €1,916 (-23.4%), from €8,182 to €6,266
- Profit (loss) carried forward -€42,180
down €42,180 (-93.1%), from €45,304 to €3,123
- Other debts +€40,838
up €40,838 (+2,458%), from €1,662 to €42,500
- Tax, wage and social debts +€3,590
up €3,590 (+36.4%), from €9,854 to €13,443
of which Taxes: +€6,571
- Accrued charges and deferred income +€762
up €762, from €0 to €762
- Gross operating margin -€1,849
down €1,849 (-12.2%), from €15,154 to €13,305
- Financial income +€1,010
new in 2025: €1,010
- Taxes +€220
up €220 (+5.7%), from €3,865 to €4,085
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 | €65,067 | €67,486 | +€2,419 | +3.7% |
| Fixed assets | 21/28 | €8,182 | €6,266 | -€1,916 | -23.4% |
| Tangible fixed assets | 22/27 | €8,182 | €6,266 | -€1,916 | -23.4% |
| Furniture and vehicles | 24 | €8,182 | €6,266 | -€1,916 | -23.4% |
| Current assets | 29/58 | €56,885 | €61,220 | +€4,335 | +7.6% |
| Amounts receivable within one year | 40/41 | €21,780 | €46,641 | +€24,861 | +114% |
| Trade receivables | 40 | €21,780 | €18,299 | -€3,481 | -16.0% |
| Other amounts receivable | 41 | - | €28,342 | +€28,342 | |
| Cash at bank and in hand | 54/58 | €35,105 | €14,579 | -€20,525 | -58.5% |
| Total equity and liabilities | 10/49 | €65,067 | €67,486 | +€2,419 | +3.7% |
| Equity | 10/15 | €50,304 | €8,123 | -€42,180 | -83.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,304 | €3,123 | -€42,180 | -93.1% |
| Amounts payable | 17/49 | €14,763 | €59,363 | +€44,599 | +302% |
| Amounts payable within one year | 42/48 | €14,763 | €58,601 | +€43,837 | +297% |
| Trade debts | 44 | €3,248 | €2,657 | -€591 | -18.2% |
| Suppliers | 440/4 | €3,248 | €2,657 | -€591 | -18.2% |
| Taxes, remuneration and social security | 45 | €9,854 | €13,443 | +€3,590 | +36.4% |
| Taxes | 450/3 | €6,873 | €13,443 | +€6,571 | +95.6% |
| Remuneration and social security | 454/9 | €2,981 | €0 | -€2,981 | -100% |
| Other amounts payable | 47/48 | €1,662 | €42,500 | +€40,838 | +2,458% |
| Accrued charges and deferred income | 492/3 | €0 | €762 | +€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,905 | €1,916 | +€12 | +0.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,154 | €13,305 | -€1,849 | -12.2% |
| Operating profit (loss) | 9901 | €12,862 | €10,989 | -€1,873 | -14.6% |
| Financial income | 75/76B | - | €1,010 | +€1,010 | |
| Recurring financial income | 75 | - | €1,010 | +€1,010 | |
| Financial charges | 65/66B | €230 | €94 | -€135 | -59.0% |
| Recurring financial charges | 65 | €230 | €94 | -€135 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €12,632 | €11,905 | -€728 | -5.8% |
| Income taxes | 67/77 | €3,865 | €4,085 | +€220 | +5.7% |
| Profit (loss) for the period | 9904 | €8,768 | €7,820 | -€948 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,768 | €7,820 | -€948 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.