Brandville: 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.
Brandville
Largest movements
- Receivables within one year -€13,637
down €13,637 (-51.0%), from €26,741 to €13,103
of which Trade receivables: -€20,270
- Cash -€1,950
down €1,950 (-2.9%), from €67,745 to €65,795
mainly Contributions, distributions and other (-€19,000) and Tax, wage and social debts (-€5,890)
- Tangible fixed assets -€1,539
down €1,539 (-14.2%), from €10,876 to €9,336
- Reserves -€11,444
down €11,444 (-13.3%), from €85,802 to €74,358
- Tax, wage and social debts -€5,890
no longer reported in 2025 (was €5,890)
- Accrued charges and deferred income -€1,285
no longer reported in 2025 (was €1,285)
- Trade debts +€1,278
up €1,278 (+3,061%), from €42 to €1,319
- Gross operating margin -€22,079
down €22,079 (-57.1%), from €38,693 to €16,615
- Taxes -€6,627
down €6,627 (-62.3%), from €10,630 to €4,004
- Financial charges -€854
down €854 (-31.9%), from €2,675 to €1,821
of which Non-recurring financial charges: -€596
- Depreciation +€584
up €584 (+28.4%), from €2,054 to €2,638
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 | €105,418 | €88,472 | -€16,946 | -16.1% |
| Fixed assets | 21/28 | €10,876 | €9,336 | -€1,539 | -14.2% |
| Tangible fixed assets | 22/27 | €10,876 | €9,336 | -€1,539 | -14.2% |
| Furniture and vehicles | 24 | €10,876 | €9,336 | -€1,539 | -14.2% |
| Current assets | 29/58 | €94,543 | €79,136 | -€15,407 | -16.3% |
| Amounts receivable within one year | 40/41 | €26,741 | €13,103 | -€13,637 | -51.0% |
| Trade receivables | 40 | €25,243 | €4,973 | -€20,270 | -80.3% |
| Other amounts receivable | 41 | €1,498 | €8,130 | +€6,633 | +443% |
| Cash at bank and in hand | 54/58 | €67,745 | €65,795 | -€1,950 | -2.9% |
| Deferred charges and accrued income | 490/1 | €57 | €237 | +€180 | +317% |
| Total equity and liabilities | 10/49 | €105,418 | €88,472 | -€16,946 | -16.1% |
| Equity | 10/15 | €98,202 | €86,758 | -€11,444 | -11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,802 | €74,358 | -€11,444 | -13.3% |
| Distributable reserves | 133 | €85,802 | €74,358 | -€11,444 | -13.3% |
| Amounts payable | 17/49 | €7,216 | €1,714 | -€5,502 | -76.2% |
| Amounts payable within one year | 42/48 | €5,932 | €1,714 | -€4,218 | -71.1% |
| Trade debts | 44 | €42 | €1,319 | +€1,278 | +3,061% |
| Suppliers | 440/4 | €42 | €1,319 | +€1,278 | +3,061% |
| Taxes, remuneration and social security | 45 | €5,890 | - | -€5,890 | |
| Taxes | 450/3 | €5,890 | - | -€5,890 | |
| Other amounts payable | 47/48 | - | €395 | +€395 | |
| Accrued charges and deferred income | 492/3 | €1,285 | - | -€1,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,054 | €2,638 | +€584 | +28.4% |
| Other operating charges | 640/8 | €369 | €626 | +€257 | +69.6% |
| Gross operating margin | 9900 | €38,693 | €16,615 | -€22,079 | -57.1% |
| Operating profit (loss) | 9901 | €36,269 | €13,350 | -€22,919 | -63.2% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €2,675 | €1,821 | -€854 | -31.9% |
| Recurring financial charges | 65 | €2,078 | €1,821 | -€258 | -12.4% |
| Non-recurring financial charges | 66B | €596 | - | -€596 | |
| Profit (loss) for the period before taxes | 9903 | €33,595 | €11,560 | -€22,035 | -65.6% |
| Income taxes | 67/77 | €10,630 | €4,004 | -€6,627 | -62.3% |
| Profit (loss) for the period | 9904 | €22,964 | €7,556 | -€15,408 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,964 | €7,556 | -€15,408 | -67.1% |
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.