Brammaco: 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.
Brammaco
Largest movements
- Receivables within one year -€13,594
down €13,594 (-46.3%), from €29,363 to €15,769
of which Trade receivables: -€19,360
- Deferred charges and accrued income +€12,617
new in 2025: €12,617
- Cash -€1,177
down €1,177 (-15.0%), from €7,830 to €6,653
mainly Deferred charges and accrued income (-€12,617) and Tax, wage and social debts (-€5,589)
- Tax, wage and social debts -€5,589
down €5,589 (-36.2%), from €15,431 to €9,842
of which Taxes: -€5,589
- Profit (loss) carried forward +€3,285
new in 2025: €3,285
- Other debts +€1,014
up €1,014 (+16.5%), from €6,151 to €7,165
- Trade debts -€561
down €561 (-53.7%), from €1,045 to €483
- Short-term financial debts -€534
down €534 (-94.0%), from €568 to €34
- Gross operating margin -€11,919
down €11,919 (-60.4%), from €19,742 to €7,824
- Taxes -€3,433
down €3,433 (-62.7%), from €5,478 to €2,045
- Financial charges +€2,068
up €2,068 (+1,582%), from €131 to €2,199
- Other operating charges -€377
down €377 (-85.6%), from €440 to €63
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 | €37,720 | €35,335 | -€2,386 | -6.3% |
| Fixed assets | 21/28 | €527 | €295 | -€232 | -44.0% |
| Tangible fixed assets | 22/27 | €527 | €295 | -€232 | -44.0% |
| Furniture and vehicles | 24 | €527 | €295 | -€232 | -44.0% |
| Current assets | 29/58 | €37,193 | €35,039 | -€2,154 | -5.8% |
| Amounts receivable within one year | 40/41 | €29,363 | €15,769 | -€13,594 | -46.3% |
| Trade receivables | 40 | €29,040 | €9,680 | -€19,360 | -66.7% |
| Other amounts receivable | 41 | €323 | €6,089 | +€5,766 | +1,783% |
| Cash at bank and in hand | 54/58 | €7,830 | €6,653 | -€1,177 | -15.0% |
| Deferred charges and accrued income | 490/1 | - | €12,617 | +€12,617 | |
| Total equity and liabilities | 10/49 | €37,720 | €35,335 | -€2,386 | -6.3% |
| Equity | 10/15 | €14,525 | €17,810 | +€3,285 | +22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,525 | €13,525 | = | 0.0% |
| Distributable reserves | 133 | €13,525 | €13,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,285 | +€3,285 | |
| Amounts payable | 17/49 | €23,195 | €17,525 | -€5,670 | -24.4% |
| Amounts payable within one year | 42/48 | €23,195 | €17,525 | -€5,670 | -24.4% |
| Financial debts | 43 | €568 | €34 | -€534 | -94.0% |
| Credit institutions | 430/8 | €568 | €34 | -€534 | -94.0% |
| Trade debts | 44 | €1,045 | €483 | -€561 | -53.7% |
| Suppliers | 440/4 | €1,045 | €483 | -€561 | -53.7% |
| Taxes, remuneration and social security | 45 | €15,431 | €9,842 | -€5,589 | -36.2% |
| Taxes | 450/3 | €12,206 | €6,617 | -€5,589 | -45.8% |
| Remuneration and social security | 454/9 | €3,225 | €3,225 | = | 0.0% |
| Other amounts payable | 47/48 | €6,151 | €7,165 | +€1,014 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €232 | +€63 | +37.7% |
| Other operating charges | 640/8 | €440 | €63 | -€377 | -85.6% |
| Gross operating margin | 9900 | €19,742 | €7,824 | -€11,919 | -60.4% |
| Operating profit (loss) | 9901 | €19,134 | €7,529 | -€11,605 | -60.7% |
| Financial charges | 65/66B | €131 | €2,199 | +€2,068 | +1,582% |
| Recurring financial charges | 65 | €131 | €2,199 | +€2,068 | +1,582% |
| Profit (loss) for the period before taxes | 9903 | €19,003 | €5,330 | -€13,674 | -72.0% |
| Income taxes | 67/77 | €5,478 | €2,045 | -€3,433 | -62.7% |
| Profit (loss) for the period | 9904 | €13,525 | €3,285 | -€10,241 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,525 | €3,285 | -€10,241 | -75.7% |
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 13 October 2026 via checked.be.