BRAMSKI BEAT: 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.
BRAMSKI BEAT
Largest movements
- Cash +€47,700
up €47,700 (+563%), from €8,472 to €56,172
mainly Depreciation (+€25,426) and Other debts (+€14,841)
- Tangible fixed assets -€25,426
down €25,426 (-10.1%), from €250,658 to €225,232
of which Land and buildings: -€21,408
- Deferred charges and accrued income -€6,014
down €6,014 (-26.3%), from €22,865 to €16,851
- Other debts +€14,841
up €14,841 (+40.9%), from €36,249 to €51,091
- Tax, wage and social debts +€4,037
up €4,037 (+104%), from €3,884 to €7,921
- Current portion of long-term debt -€3,600
no longer reported in 2025 (was €3,600)
- Gross operating margin +€67,505
up €67,505, from -€37,227 to €30,278
- Financial charges -€3,394
down €3,394 (-88.2%), from €3,847 to €452
- Depreciation -€2,762
down €2,762 (-9.8%), from €28,188 to €25,426
- Taxes +€1,835
new in 2025: €1,835
- Financial income -€853
no longer reported in 2025 (was €853)
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 | €307,984 | €325,390 | +€17,406 | +5.7% |
| Fixed assets | 21/28 | €250,658 | €225,232 | -€25,426 | -10.1% |
| Tangible fixed assets | 22/27 | €250,658 | €225,232 | -€25,426 | -10.1% |
| Land and buildings | 22 | €236,372 | €214,965 | -€21,408 | -9.1% |
| Plant, machinery and equipment | 23 | €6,913 | €4,873 | -€2,040 | -29.5% |
| Furniture and vehicles | 24 | €7,372 | €5,394 | -€1,978 | -26.8% |
| Current assets | 29/58 | €57,326 | €100,158 | +€42,832 | +74.7% |
| Amounts receivable within one year | 40/41 | €24,348 | €25,494 | +€1,145 | +4.7% |
| Trade receivables | 40 | €5,551 | €3,771 | -€1,781 | -32.1% |
| Other amounts receivable | 41 | €18,797 | €21,723 | +€2,926 | +15.6% |
| Current investments | 50/53 | €1,641 | €1,641 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,472 | €56,172 | +€47,700 | +563% |
| Deferred charges and accrued income | 490/1 | €22,865 | €16,851 | -€6,014 | -26.3% |
| Total equity and liabilities | 10/49 | €307,984 | €325,390 | +€17,406 | +5.7% |
| Equity | 10/15 | -€94,527 | -€92,766 | +€1,761 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,169 | €97,169 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,309 | €95,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210,296 | -€208,535 | +€1,761 | +0.8% |
| Amounts payable | 17/49 | €402,511 | €418,156 | +€15,645 | +3.9% |
| Amounts payable after more than one year | 17 | €358,779 | €358,779 | = | 0.0% |
| Financial debts | 170/4 | €133,779 | €133,779 | = | 0.0% |
| Other amounts payable | 178/9 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,733 | €59,378 | +€15,645 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | - | -€3,600 | |
| Trade debts | 44 | - | €366 | +€366 | |
| Suppliers | 440/4 | - | €366 | +€366 | |
| Taxes, remuneration and social security | 45 | €3,884 | €7,921 | +€4,037 | +104% |
| Taxes | 450/3 | €3,884 | €7,921 | +€4,037 | +104% |
| Other amounts payable | 47/48 | €36,249 | €51,091 | +€14,841 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,188 | €25,426 | -€2,762 | -9.8% |
| Other operating charges | 640/8 | €1,426 | €803 | -€623 | -43.7% |
| Gross operating margin | 9900 | -€37,227 | €30,278 | +€67,505 | |
| Operating profit (loss) | 9901 | -€66,841 | €4,048 | +€70,890 | |
| Financial income | 75/76B | €853 | - | -€853 | |
| Recurring financial income | 75 | €853 | - | -€853 | |
| Financial charges | 65/66B | €3,847 | €452 | -€3,394 | -88.2% |
| Recurring financial charges | 65 | €3,847 | €452 | -€3,394 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | -€69,835 | €3,596 | +€73,431 | |
| Income taxes | 67/77 | - | €1,835 | +€1,835 | |
| Profit (loss) for the period | 9904 | -€69,835 | €1,761 | +€71,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,835 | €1,761 | +€71,596 |
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 17 October 2026 via checked.be.