Bramar Properties: 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.
Bramar Properties
Largest movements
- Tangible fixed assets +€37,521
up €37,521 (+3.7%), from €1.0m to €1.0m
- Cash -€17,132
down €17,132 (-42.8%), from €40,031 to €22,900
mainly Investment in fixed assets (net) (-€37,521) and Deferred charges and accrued income (-€120)
- Reserves +€12,349
up €12,349 (+56.4%), from €21,889 to €34,237
- Other operating charges +€1,613
up €1,613 (+35.1%), from €4,598 to €6,211
- Gross operating margin +€1,134
up €1,134 (+5.8%), from €19,481 to €20,615
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 | €1,055,139 | €1,071,446 | +€16,307 | +1.5% |
| Fixed assets | 21/28 | €1,005,382 | €1,042,903 | +€37,521 | +3.7% |
| Tangible fixed assets | 22/27 | €1,005,382 | €1,042,903 | +€37,521 | +3.7% |
| Land and buildings | 22 | €1,005,382 | €1,042,903 | +€37,521 | +3.7% |
| Current assets | 29/58 | €49,758 | €28,544 | -€21,214 | -42.6% |
| Amounts receivable within one year | 40/41 | €6,703 | €2,500 | -€4,203 | -62.7% |
| Trade receivables | 40 | €6,703 | €2,500 | -€4,203 | -62.7% |
| Cash at bank and in hand | 54/58 | €40,031 | €22,900 | -€17,132 | -42.8% |
| Deferred charges and accrued income | 490/1 | €3,023 | €3,144 | +€120 | +4.0% |
| Total equity and liabilities | 10/49 | €1,055,139 | €1,071,446 | +€16,307 | +1.5% |
| Equity | 10/15 | €40,489 | €52,837 | +€12,349 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,889 | €34,237 | +€12,349 | +56.4% |
| Distributable reserves | 133 | €21,889 | €34,237 | +€12,349 | +56.4% |
| Amounts payable | 17/49 | €1,014,650 | €1,018,609 | +€3,958 | +0.4% |
| Amounts payable within one year | 42/48 | €1,013,384 | €1,014,769 | +€1,384 | +0.1% |
| Trade debts | 44 | €1,380 | €2,784 | +€1,404 | +101.7% |
| Suppliers | 440/4 | €1,380 | €2,784 | +€1,404 | +101.7% |
| Taxes, remuneration and social security | 45 | €2,004 | €1,985 | -€20 | -1.0% |
| Taxes | 450/3 | €2,004 | €1,985 | -€20 | -1.0% |
| Other amounts payable | 47/48 | €1,010,000 | €1,010,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,266 | €3,840 | +€2,574 | +203.3% |
| Other operating charges | 640/8 | €4,598 | €6,211 | +€1,613 | +35.1% |
| Gross operating margin | 9900 | €19,481 | €20,615 | +€1,134 | +5.8% |
| Operating profit (loss) | 9901 | €14,883 | €14,404 | -€479 | -3.2% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €1,085 | €906 | -€180 | -16.5% |
| Recurring financial charges | 65 | €1,085 | €906 | -€180 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €13,798 | €13,583 | -€215 | -1.6% |
| Income taxes | 67/77 | €1,254 | €1,235 | -€20 | -1.6% |
| Profit (loss) for the period | 9904 | €12,544 | €12,349 | -€195 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,544 | €12,349 | -€195 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.