BRAMON: 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.
BRAMON
Largest movements
- Receivables within one year -€13,335
down €13,335 (-90.4%), from €14,744 to €1,408
of which Trade receivables: -€12,682
- Cash +€10,964
up €10,964 (+36.3%), from €30,197 to €41,161
mainly Receivables within one year (+€13,335) and Net result for the year (+€2,025)
- Tax, wage and social debts -€4,366
down €4,366 (-79.2%), from €5,509 to €1,143
- Reserves +€2,025
up €2,025 (+6.5%), from €31,263 to €33,289
of which Distributable reserves: +€2,025
- Gross operating margin -€13,061
down €13,061 (-75.2%), from €17,361 to €4,299
- Taxes -€4,384
down €4,384 (-79.6%), from €5,509 to €1,126
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 | €46,090 | €43,365 | -€2,725 | -5.9% |
| Fixed assets | 21/28 | €375 | - | -€375 | |
| Tangible fixed assets | 22/27 | €375 | - | -€375 | |
| Furniture and vehicles | 24 | €375 | - | -€375 | |
| Current assets | 29/58 | €45,715 | €43,365 | -€2,350 | -5.1% |
| Amounts receivable within one year | 40/41 | €14,744 | €1,408 | -€13,335 | -90.4% |
| Trade receivables | 40 | €13,968 | €1,285 | -€12,682 | -90.8% |
| Other amounts receivable | 41 | €776 | €123 | -€653 | -84.1% |
| Cash at bank and in hand | 54/58 | €30,197 | €41,161 | +€10,964 | +36.3% |
| Deferred charges and accrued income | 490/1 | €774 | €795 | +€21 | +2.7% |
| Total equity and liabilities | 10/49 | €46,090 | €43,365 | -€2,725 | -5.9% |
| Equity | 10/15 | €37,463 | €39,489 | +€2,025 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,263 | €33,289 | +€2,025 | +6.5% |
| Non-distributable reserves | 130/1 | €894 | €894 | = | 0.0% |
| Reserves not available under the articles | 1311 | €894 | €894 | = | 0.0% |
| Distributable reserves | 133 | €30,370 | €32,395 | +€2,025 | +6.7% |
| Amounts payable | 17/49 | €8,627 | €3,876 | -€4,751 | -55.1% |
| Amounts payable within one year | 42/48 | €8,627 | €3,876 | -€4,751 | -55.1% |
| Trade debts | 44 | €3,118 | €2,733 | -€385 | -12.3% |
| Suppliers | 440/4 | €3,118 | €2,733 | -€385 | -12.3% |
| Taxes, remuneration and social security | 45 | €5,509 | €1,143 | -€4,366 | -79.2% |
| Taxes | 450/3 | €5,509 | €1,143 | -€4,366 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €375 | -€7 | -1.9% |
| Other operating charges | 640/8 | €678 | €722 | +€44 | +6.5% |
| Gross operating margin | 9900 | €17,361 | €4,299 | -€13,061 | -75.2% |
| Operating profit (loss) | 9901 | €16,301 | €3,203 | -€13,098 | -80.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €53 | €52 | -€1 | -2.3% |
| Recurring financial charges | 65 | €53 | €52 | -€1 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €16,248 | €3,151 | -€13,097 | -80.6% |
| Income taxes | 67/77 | €5,509 | €1,126 | -€4,384 | -79.6% |
| Profit (loss) for the period | 9904 | €10,739 | €2,025 | -€8,713 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,739 | €2,025 | -€8,713 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.