Brann: 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.
Brann
Largest movements
- Tangible fixed assets +€26,960
up €26,960 (+443.9%), from €6,073 to €33,033
of which Furniture and vehicles: +€26,960
- Cash -€24,427
down €24,427 (-96.1%), from €25,418 to €991
mainly Investment in fixed assets (net) (-€28,025) and Stocks and contracts (-€16,795)
- Stocks and contracts +€16,795
new in 2024: €16,795
- Receivables within one year +€7,422
up €7,422 (+82.9%), from €8,954 to €16,376
of which Trade receivables: +€4,552
- Debts after one year +€22,635
new in 2024: €22,635
- Current portion of long-term debt +€7,266
up €7,266, from €0 to €7,266
- Advances received +€7,239
new in 2024: €7,239
- Tax, wage and social debts -€5,483
down €5,483 (-27.5%), from €19,941 to €14,458
of which Taxes: -€7,364
- Trade debts -€4,745
down €4,745 (-82.6%), from €5,745 to €1,000
- Gross operating margin -€25,619
down €25,619 (-80.4%), from €31,880 to €6,261
- Depreciation -€6,739
down €6,739 (-91.0%), from €7,404 to €665
- Taxes -€5,892
down €5,892 (-73.5%), from €8,021 to €2,129
- Other operating charges -€1,002
down €1,002 (-29.1%), from €3,440 to €2,438
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,663 | €67,865 | +€27,202 | +66.9% |
| Fixed assets | 21/28 | €6,073 | €33,433 | +€27,360 | +450.5% |
| Tangible fixed assets | 22/27 | €6,073 | €33,033 | +€26,960 | +443.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,073 | €33,033 | +€26,960 | +443.9% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €34,590 | €34,432 | -€159 | -0.5% |
| Stocks and contracts in progress | 3 | - | €16,795 | +€16,795 | |
| Stocks | 30/36 | - | €16,795 | +€16,795 | |
| Amounts receivable within one year | 40/41 | €8,954 | €16,376 | +€7,422 | +82.9% |
| Trade receivables | 40 | €8,895 | €13,447 | +€4,552 | +51.2% |
| Other amounts receivable | 41 | €59 | €2,929 | +€2,870 | +4849.9% |
| Cash at bank and in hand | 54/58 | €25,418 | €991 | -€24,427 | -96.1% |
| Deferred charges and accrued income | 490/1 | €218 | €269 | +€51 | +23.5% |
| Total equity and liabilities | 10/49 | €40,663 | €67,865 | +€27,202 | +66.9% |
| Equity | 10/15 | €14,923 | €14,819 | -€105 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,423 | €12,319 | -€105 | -0.8% |
| Distributable reserves | 133 | €12,423 | €12,319 | -€105 | -0.8% |
| Amounts payable | 17/49 | €25,740 | €53,046 | +€27,306 | +106.1% |
| Amounts payable after more than one year | 17 | - | €22,635 | +€22,635 | |
| Financial debts | 170/4 | - | €22,635 | +€22,635 | |
| Amounts payable within one year | 42/48 | €25,687 | €30,287 | +€4,600 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,266 | +€7,266 | |
| Financial debts | 43 | - | €322 | +€322 | |
| Credit institutions | 430/8 | - | €322 | +€322 | |
| Trade debts | 44 | €5,745 | €1,000 | -€4,745 | -82.6% |
| Suppliers | 440/4 | €5,745 | €1,000 | -€4,745 | -82.6% |
| Advances received on contracts in progress | 46 | - | €7,239 | +€7,239 | |
| Taxes, remuneration and social security | 45 | €19,941 | €14,458 | -€5,483 | -27.5% |
| Taxes | 450/3 | €19,941 | €12,577 | -€7,364 | -36.9% |
| Remuneration and social security | 454/9 | - | €1,881 | +€1,881 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €53 | €125 | +€72 | +134.8% |
| Non-recurring operating income | 76A | - | €5,085 | +€5,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,404 | €665 | -€6,739 | -91.0% |
| Other operating charges | 640/8 | €3,440 | €2,438 | -€1,002 | -29.1% |
| Gross operating margin | 9900 | €31,880 | €6,261 | -€25,619 | -80.4% |
| Operating profit (loss) | 9901 | €21,036 | €3,157 | -€17,878 | -85.0% |
| Financial income | 75/76B | €0 | €66 | +€66 | +663000.0% |
| Recurring financial income | 75 | €0 | €66 | +€66 | +663000.0% |
| Financial charges | 65/66B | €993 | €1,199 | +€206 | +20.8% |
| Recurring financial charges | 65 | €993 | €1,199 | +€206 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €20,043 | €2,025 | -€18,018 | -89.9% |
| Income taxes | 67/77 | €8,021 | €2,129 | -€5,892 | -73.5% |
| Profit (loss) for the period | 9904 | €12,022 | -€105 | -€12,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,022 | -€105 | -€12,127 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.