BRAMPLUS: 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.
BRAMPLUS
Largest movements
- Cash -€13,494
down €13,494 (-18.6%), from €72,462 to €58,968
mainly Other debts (-€45,309)
- Tangible fixed assets -€13,368
down €13,368 (-8.3%), from €161,318 to €147,950
of which Land and buildings: -€11,215
- Receivables within one year -€12,705
down €12,705 (-96.3%), from €13,187 to €482
of which Trade receivables: -€12,705
- Other debts -€45,309
down €45,309 (-26.4%), from €171,783 to €126,474
- Profit (loss) carried forward +€5,711
up €5,711 (+10.2%), from -€55,885 to -€50,174
- Financial income +€41,861
new in 2025: €41,861
- Other operating charges +€399
up €399 (+88.9%), from €449 to €848
- Gross operating margin -€215
down €215 (-2.6%), from -€8,275 to -€8,489
- Depreciation +€182
up €182 (+1.4%), from €13,186 to €13,368
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 | €246,966 | €207,400 | -€39,567 | -16.0% |
| Fixed assets | 21/28 | €161,318 | €147,950 | -€13,368 | -8.3% |
| Tangible fixed assets | 22/27 | €161,318 | €147,950 | -€13,368 | -8.3% |
| Land and buildings | 22 | €154,767 | €143,552 | -€11,215 | -7.2% |
| Plant, machinery and equipment | 23 | €5,142 | €3,459 | -€1,683 | -32.7% |
| Furniture and vehicles | 24 | €1,408 | €938 | -€469 | -33.3% |
| Current assets | 29/58 | €85,649 | €59,450 | -€26,199 | -30.6% |
| Amounts receivable within one year | 40/41 | €13,187 | €482 | -€12,705 | -96.3% |
| Trade receivables | 40 | €12,705 | - | -€12,705 | |
| Other amounts receivable | 41 | €482 | €482 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,462 | €58,968 | -€13,494 | -18.6% |
| Total equity and liabilities | 10/49 | €246,966 | €207,400 | -€39,567 | -16.0% |
| Equity | 10/15 | €74,762 | €80,473 | +€5,711 | +7.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €30,646 | €30,646 | = | 0.0% |
| Distributable reserves | 133 | €30,646 | €30,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,885 | -€50,174 | +€5,711 | +10.2% |
| Amounts payable | 17/49 | €172,205 | €126,927 | -€45,278 | -26.3% |
| Amounts payable within one year | 42/48 | €172,205 | €126,927 | -€45,278 | -26.3% |
| Trade debts | 44 | €251 | €273 | +€23 | +9.0% |
| Suppliers | 440/4 | €251 | €273 | +€23 | +9.0% |
| Taxes, remuneration and social security | 45 | €171 | €180 | +€9 | +5.3% |
| Taxes | 450/3 | €171 | €180 | +€9 | +5.3% |
| Other amounts payable | 47/48 | €171,783 | €126,474 | -€45,309 | -26.4% |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,186 | €13,368 | +€182 | +1.4% |
| Other operating charges | 640/8 | €449 | €848 | +€399 | +88.9% |
| Non-recurring operating charges | 66A | - | €12,705 | +€12,705 | |
| Gross operating margin | 9900 | -€8,275 | -€8,489 | -€215 | -2.6% |
| Operating profit (loss) | 9901 | -€22,294 | -€35,798 | -€13,503 | -60.6% |
| Financial income | 75/76B | - | €41,861 | +€41,861 | |
| Recurring financial income | 75 | - | €41,861 | +€41,861 | |
| Financial charges | 65/66B | €172 | €172 | +€0 | +0.1% |
| Recurring financial charges | 65 | €172 | €172 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,466 | €5,891 | +€28,357 | |
| Income taxes | 67/77 | €200 | €180 | -€20 | -9.9% |
| Profit (loss) for the period | 9904 | -€22,666 | €5,711 | +€28,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,666 | €5,711 | +€28,377 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.