BRANOT: 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.
BRANOT
Largest movements
- Cash +€310,124
up €310,124 (+282.9%), from €109,636 to €419,760
mainly Net result for the year (+€182,513) and Current investments (+€125,000)
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Reserves +€182,513
up €182,513 (+88.3%), from €206,674 to €389,186
- Financial income +€4,530
up €4,530 (+957.8%), from €473 to €5,003
- Gross operating margin -€4,365
down €4,365 (-1.8%), from €237,579 to €233,213
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.
Cash bridge derived
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 | €234,638 | €420,215 | +€185,577 | +79.1% |
| Current assets | 29/58 | €234,638 | €420,215 | +€185,577 | +79.1% |
| Amounts receivable within one year | 40/41 | €2 | €3 | +€1 | +80.0% |
| Other amounts receivable | 41 | €2 | €3 | +€1 | +80.0% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €109,636 | €419,760 | +€310,124 | +282.9% |
| Deferred charges and accrued income | 490/1 | - | €452 | +€452 | |
| Total equity and liabilities | 10/49 | €234,638 | €420,215 | +€185,577 | +79.1% |
| Equity | 10/15 | €209,174 | €391,686 | +€182,513 | +87.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €206,674 | €389,186 | +€182,513 | +88.3% |
| Distributable reserves | 133 | €206,674 | €389,186 | +€182,513 | +88.3% |
| Amounts payable | 17/49 | €25,465 | €28,529 | +€3,065 | +12.0% |
| Amounts payable within one year | 42/48 | €25,465 | €28,394 | +€2,929 | +11.5% |
| Trade debts | 44 | - | €938 | +€938 | |
| Suppliers | 440/4 | - | €938 | +€938 | |
| Taxes, remuneration and social security | 45 | €19,449 | €20,184 | +€734 | +3.8% |
| Taxes | 450/3 | €19,449 | €20,184 | +€734 | +3.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,015 | €7,272 | +€1,256 | +20.9% |
| Accrued charges and deferred income | 492/3 | - | €136 | +€136 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €237,579 | €233,213 | -€4,365 | -1.8% |
| Operating profit (loss) | 9901 | €237,065 | €232,686 | -€4,380 | -1.8% |
| Financial income | 75/76B | €473 | €5,003 | +€4,530 | +957.8% |
| Recurring financial income | 75 | €473 | €5,003 | +€4,530 | +957.8% |
| Financial charges | 65/66B | €18 | €44 | +€26 | +141.3% |
| Recurring financial charges | 65 | €18 | €44 | +€26 | +141.3% |
| Profit (loss) for the period before taxes | 9903 | €237,520 | €237,645 | +€125 | +0.1% |
| Income taxes | 67/77 | €54,899 | €55,133 | +€234 | +0.4% |
| Profit (loss) for the period | 9904 | €182,622 | €182,513 | -€109 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €182,622 | €182,513 | -€109 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.