BRANKAER Ph.: 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.
BRANKAER Ph.
Largest movements
- Tangible fixed assets -€11,878
down €11,878 (-42.7%), from €27,834 to €15,956
of which Leasing and similar rights: -€11,818
- Receivables within one year +€11,181
up €11,181 (+6.7%), from €166,917 to €178,098
of which Trade receivables: +€13,561
- Cash +€6,768
up €6,768 (+213%), from €3,173 to €9,941
mainly Tax, wage and social debts (+€14,825) and Depreciation (+€11,878)
- Tax, wage and social debts +€14,825
up €14,825 (+53.5%), from €27,725 to €42,550
of which Taxes: +€13,625
- Trade debts -€10,284
down €10,284 (-28.3%), from €36,321 to €26,036
- Debts after one year -€7,400
down €7,400 (-24.4%), from €30,286 to €22,886
- Other debts +€5,500
up €5,500 (+32.2%), from €17,100 to €22,600
- Profit (loss) carried forward +€2,082
up €2,082 (+19.2%), from €10,843 to €12,925
- Gross operating margin -€9,074
down €9,074 (-33.8%), from €26,851 to €17,776
- Taxes -€8,672
down €8,672, from €4,018 to -€4,654
- Financial charges -€2,514
down €2,514 (-48.5%), from €5,187 to €2,673
- Other operating charges +€1,184
up €1,184 (+22.4%), from €5,291 to €6,475
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,988 | €207,421 | +€4,433 | +2.2% |
| Fixed assets | 21/28 | €27,934 | €16,056 | -€11,878 | -42.5% |
| Tangible fixed assets | 22/27 | €27,834 | €15,956 | -€11,878 | -42.7% |
| Furniture and vehicles | 24 | €133 | €73 | -€60 | -45.0% |
| Leasing and similar rights | 25 | €27,701 | €15,883 | -€11,818 | -42.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €175,055 | €191,365 | +€16,311 | +9.3% |
| Amounts receivable after more than one year | 29 | €4,965 | €3,326 | -€1,639 | -33.0% |
| Other amounts receivable | 291 | €4,965 | €3,326 | -€1,639 | -33.0% |
| Amounts receivable within one year | 40/41 | €166,917 | €178,098 | +€11,181 | +6.7% |
| Trade receivables | 40 | €104,129 | €117,690 | +€13,561 | +13.0% |
| Other amounts receivable | 41 | €62,787 | €60,408 | -€2,379 | -3.8% |
| Cash at bank and in hand | 54/58 | €3,173 | €9,941 | +€6,768 | +213% |
| Total equity and liabilities | 10/49 | €202,988 | €207,421 | +€4,433 | +2.2% |
| Equity | 10/15 | €82,243 | €84,325 | +€2,082 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,750 | - | -€18,750 | |
| Uncalled capital | 101 | €6,350 | - | -€6,350 | |
| Reserves | 13 | €59,000 | €59,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,843 | €12,925 | +€2,082 | +19.2% |
| Amounts payable | 17/49 | €120,745 | €123,096 | +€2,351 | +1.9% |
| Amounts payable after more than one year | 17 | €30,286 | €22,886 | -€7,400 | -24.4% |
| Financial debts | 170/4 | €30,286 | €22,886 | -€7,400 | -24.4% |
| Amounts payable within one year | 42/48 | €90,161 | €100,210 | +€10,049 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €9,015 | €9,023 | +€8 | +0.1% |
| Trade debts | 44 | €36,321 | €26,036 | -€10,284 | -28.3% |
| Suppliers | 440/4 | €36,321 | €26,036 | -€10,284 | -28.3% |
| Taxes, remuneration and social security | 45 | €27,725 | €42,550 | +€14,825 | +53.5% |
| Taxes | 450/3 | €26,525 | €40,150 | +€13,625 | +51.4% |
| Remuneration and social security | 454/9 | €1,200 | €2,400 | +€1,200 | +100% |
| Other amounts payable | 47/48 | €17,100 | €22,600 | +€5,500 | +32.2% |
| Accrued charges and deferred income | 492/3 | €298 | €0 | -€298 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,932 | €11,878 | -€54 | -0.5% |
| Other operating charges | 640/8 | €5,291 | €6,475 | +€1,184 | +22.4% |
| Gross operating margin | 9900 | €26,851 | €17,776 | -€9,074 | -33.8% |
| Operating profit (loss) | 9901 | €9,628 | -€576 | -€10,204 | |
| Financial income | 75/76B | €677 | €676 | -€1 | -0.1% |
| Recurring financial income | 75 | €677 | €676 | -€1 | -0.1% |
| Financial charges | 65/66B | €5,187 | €2,673 | -€2,514 | -48.5% |
| Recurring financial charges | 65 | €5,187 | €2,673 | -€2,514 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €5,118 | -€2,573 | -€7,691 | |
| Income taxes | 67/77 | €4,018 | -€4,654 | -€8,672 | |
| Profit (loss) for the period | 9904 | €1,100 | €2,082 | +€982 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,100 | €2,082 | +€982 | +89.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.