Bramelie: 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.
Bramelie
Largest movements
- Cash +€40,890
up €40,890 (+204.1%), from €20,030 to €60,920
mainly Debts after one year (+€81,264) and Net result for the year (+€62,350)
- Tangible fixed assets -€5,194
down €5,194 (-10.6%), from €48,784 to €43,591
of which Furniture and vehicles: -€2,887
- Deferred charges and accrued income -€4,100
down €4,100 (-10.6%), from €38,747 to €34,647
- Intangible fixed assets -€2,055
down €2,055 (-11.5%), from €17,885 to €15,830
- Reserves -€82,371
down €82,371 (-87.0%), from €94,721 to €12,350
- Debts after one year +€81,264
up €81,264 (+457.1%), from €17,778 to €99,042
of which Other amounts payable: +€83,903
- Other debts +€22,500
new in 2025: €22,500
- Tax, wage and social debts +€10,462
up €10,462 (+808.4%), from €1,294 to €11,756
- Current portion of long-term debt -€7,005
down €7,005 (-72.6%), from €9,644 to €2,639
- Gross operating margin +€53,671
up €53,671 (+130.7%), from €41,055 to €94,726
- Taxes +€10,550
up €10,550 (+150.3%), from €7,018 to €17,568
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 | €125,446 | €154,988 | +€29,541 | +23.5% |
| Fixed assets | 21/28 | €66,669 | €59,421 | -€7,249 | -10.9% |
| Intangible fixed assets | 21 | €17,885 | €15,830 | -€2,055 | -11.5% |
| Tangible fixed assets | 22/27 | €48,784 | €43,591 | -€5,194 | -10.6% |
| Land and buildings | 22 | €30,556 | €29,398 | -€1,158 | -3.8% |
| Plant, machinery and equipment | 23 | €5,666 | €4,509 | -€1,157 | -20.4% |
| Furniture and vehicles | 24 | €8,958 | €6,070 | -€2,887 | -32.2% |
| Other tangible fixed assets | 26 | €3,605 | €3,614 | +€8 | +0.2% |
| Current assets | 29/58 | €58,777 | €95,567 | +€36,790 | +62.6% |
| Cash at bank and in hand | 54/58 | €20,030 | €60,920 | +€40,890 | +204.1% |
| Deferred charges and accrued income | 490/1 | €38,747 | €34,647 | -€4,100 | -10.6% |
| Total equity and liabilities | 10/49 | €125,446 | €154,988 | +€29,541 | +23.5% |
| Equity | 10/15 | €95,721 | €13,350 | -€82,371 | -86.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,721 | €12,350 | -€82,371 | -87.0% |
| Distributable reserves | 133 | €94,721 | €12,350 | -€82,371 | -87.0% |
| Amounts payable | 17/49 | €29,725 | €141,637 | +€111,912 | +376.5% |
| Amounts payable after more than one year | 17 | €17,778 | €99,042 | +€81,264 | +457.1% |
| Financial debts | 170/4 | €3,525 | €886 | -€2,639 | -74.9% |
| Other amounts payable | 178/9 | €14,252 | €98,156 | +€83,903 | +588.7% |
| Amounts payable within one year | 42/48 | €11,154 | €41,917 | +€30,762 | +275.8% |
| Current portion of amounts payable after more than one year | 42 | €9,644 | €2,639 | -€7,005 | -72.6% |
| Financial debts | 43 | - | €4,833 | +€4,833 | |
| Credit institutions | 430/8 | - | €4,833 | +€4,833 | |
| Trade debts | 44 | €216 | €188 | -€28 | -13.0% |
| Suppliers | 440/4 | €216 | €188 | -€28 | -13.0% |
| Taxes, remuneration and social security | 45 | €1,294 | €11,756 | +€10,462 | +808.4% |
| Taxes | 450/3 | €1,294 | €11,756 | +€10,462 | +808.4% |
| Other amounts payable | 47/48 | - | €22,500 | +€22,500 | |
| Accrued charges and deferred income | 492/3 | €793 | €679 | -€114 | -14.4% |
| Non-recurring operating income | 76A | €6,487 | - | -€6,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,429 | €7,594 | +€165 | +2.2% |
| Other operating charges | 640/8 | €1,482 | €597 | -€885 | -59.7% |
| Non-recurring operating charges | 66A | €479 | - | -€479 | |
| Gross operating margin | 9900 | €41,055 | €94,726 | +€53,671 | +130.7% |
| Operating profit (loss) | 9901 | €31,665 | €86,535 | +€54,870 | +173.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,810 | €6,618 | +€808 | +13.9% |
| Recurring financial charges | 65 | €5,810 | €6,618 | +€808 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €25,856 | €79,918 | +€54,062 | +209.1% |
| Income taxes | 67/77 | €7,018 | €17,568 | +€10,550 | +150.3% |
| Profit (loss) for the period | 9904 | €18,838 | €62,350 | +€43,513 | +231.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,838 | €62,350 | +€43,513 | +231.0% |
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.