BRAMSON TECHNOLOGY: 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.
BRAMSON TECHNOLOGY
Largest movements
- Cash +€56,947
up €56,947 (+158%), from €36,074 to €93,021
mainly Net result for the year (+€37,073) and Tax, wage and social debts (+€9,353)
- Receivables within one year -€9,273
down €9,273 (-53.5%), from €17,319 to €8,046
of which Trade receivables: -€9,968
- Tangible fixed assets +€2,063
up €2,063 (+45.8%), from €4,510 to €6,573
of which Plant, machinery and equipment: +€1,352
- Reserves +€37,073
up €37,073 (+103%), from €35,893 to €72,966
- Tax, wage and social debts +€9,353
up €9,353 (+69.5%), from €13,460 to €22,813
- Other debts +€2,916
up €2,916 (+211%), from €1,380 to €4,297
- Advances received +€2,096
new in 2025: €2,096
- Trade debts -€1,261
down €1,261 (-56.2%), from €2,242 to €981
- Taxes -€4,116
down €4,116 (-30.6%), from €13,460 to €9,344
- Financial charges +€3,678
up €3,678 (+2,076%), from €177 to €3,856
- Gross operating margin +€2,650
up €2,650 (+5.4%), from €49,295 to €51,945
- Depreciation +€1,096
up €1,096 (+281%), from €390 to €1,487
- Financial income -€626
down €626 (-100.0%), from €626 to €0
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 | €57,976 | €108,153 | +€50,177 | +86.5% |
| Fixed assets | 21/28 | €4,510 | €6,573 | +€2,063 | +45.8% |
| Tangible fixed assets | 22/27 | €4,510 | €6,573 | +€2,063 | +45.8% |
| Plant, machinery and equipment | 23 | - | €1,352 | +€1,352 | |
| Furniture and vehicles | 24 | €4,510 | €5,221 | +€712 | +15.8% |
| Current assets | 29/58 | €53,466 | €101,580 | +€48,114 | +90.0% |
| Amounts receivable within one year | 40/41 | €17,319 | €8,046 | -€9,273 | -53.5% |
| Trade receivables | 40 | €16,932 | €6,964 | -€9,968 | -58.9% |
| Other amounts receivable | 41 | €387 | €1,082 | +€695 | +180% |
| Cash at bank and in hand | 54/58 | €36,074 | €93,021 | +€56,947 | +158% |
| Deferred charges and accrued income | 490/1 | €73 | €514 | +€440 | +600% |
| Total equity and liabilities | 10/49 | €57,976 | €108,153 | +€50,177 | +86.5% |
| Equity | 10/15 | €40,893 | €77,966 | +€37,073 | +90.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,893 | €72,966 | +€37,073 | +103% |
| Distributable reserves | 133 | €35,893 | €72,966 | +€37,073 | +103% |
| Amounts payable | 17/49 | €17,082 | €30,186 | +€13,104 | +76.7% |
| Amounts payable within one year | 42/48 | €17,082 | €30,186 | +€13,104 | +76.7% |
| Trade debts | 44 | €2,242 | €981 | -€1,261 | -56.2% |
| Suppliers | 440/4 | €2,242 | €981 | -€1,261 | -56.2% |
| Advances received on contracts in progress | 46 | - | €2,096 | +€2,096 | |
| Taxes, remuneration and social security | 45 | €13,460 | €22,813 | +€9,353 | +69.5% |
| Taxes | 450/3 | €13,460 | €22,813 | +€9,353 | +69.5% |
| Other amounts payable | 47/48 | €1,380 | €4,297 | +€2,916 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €1,487 | +€1,096 | +281% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €49,295 | €51,945 | +€2,650 | +5.4% |
| Operating profit (loss) | 9901 | €48,904 | €50,273 | +€1,368 | +2.8% |
| Financial income | 75/76B | €626 | €0 | -€626 | -100.0% |
| Recurring financial income | 75 | €626 | €0 | -€626 | -100.0% |
| Financial charges | 65/66B | €177 | €3,856 | +€3,678 | +2,076% |
| Recurring financial charges | 65 | €177 | €3,856 | +€3,678 | +2,076% |
| Profit (loss) for the period before taxes | 9903 | €49,353 | €46,417 | -€2,936 | -5.9% |
| Income taxes | 67/77 | €13,460 | €9,344 | -€4,116 | -30.6% |
| Profit (loss) for the period | 9904 | €35,893 | €37,073 | +€1,180 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,893 | €37,073 | +€1,180 | +3.3% |
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 27 October 2026 via checked.be.