Brans Stefanie: 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.
Brans Stefanie
Largest movements
- Cash +€31,605
up €31,605 (+91.3%), from €34,608 to €66,213
mainly Receivables within one year (+€26,530) and Investment in fixed assets (net) (+€15,216)
- Receivables within one year -€26,530
down €26,530 (-77.2%), from €34,383 to €7,853
of which Other amounts receivable: -€32,459
- Tangible fixed assets -€19,383
down €19,383 (-99.5%), from €19,485 to €103
of which Furniture and vehicles: -€10,342
- Stocks and contracts -€13,304
down €13,304 (-100.0%), from €13,304 to €0
- Deferred charges and accrued income +€1,194
new in 2025: €1,194
- Profit (loss) carried forward -€17,577
new in 2025: -€17,577
- Tax, wage and social debts -€14,449
down €14,449 (-87.9%), from €16,432 to €1,984
of which Taxes: -€14,449
- Trade debts +€4,191
up €4,191, from €0 to €4,191
- Accrued charges and deferred income +€1,417
new in 2025: €1,417
- Gross operating margin -€28,933
down €28,933, from €26,503 to -€2,430
- Staff costs -€21,392
down €21,392, from €21,307 to -€86
- Financial income -€14,798
down €14,798 (-98.7%), from €15,000 to €202
- Depreciation -€10,750
down €10,750 (-72.1%), from €14,916 to €4,167
- Financial charges -€997
down €997 (-35.5%), from €2,809 to €1,812
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 | €101,780 | €75,363 | -€26,418 | -26.0% |
| Fixed assets | 21/28 | €19,485 | €103 | -€19,383 | -99.5% |
| Tangible fixed assets | 22/27 | €19,485 | €103 | -€19,383 | -99.5% |
| Land and buildings | 22 | €355 | €0 | -€355 | -100.0% |
| Plant, machinery and equipment | 23 | €8,686 | €0 | -€8,686 | -100.0% |
| Furniture and vehicles | 24 | €10,445 | €103 | -€10,342 | -99.0% |
| Current assets | 29/58 | €82,295 | €75,260 | -€7,035 | -8.5% |
| Stocks and contracts in progress | 3 | €13,304 | €0 | -€13,304 | -100.0% |
| Stocks | 30/36 | €13,304 | €0 | -€13,304 | -100.0% |
| Amounts receivable within one year | 40/41 | €34,383 | €7,853 | -€26,530 | -77.2% |
| Trade receivables | 40 | €1,504 | €7,433 | +€5,929 | +394.3% |
| Other amounts receivable | 41 | €32,879 | €420 | -€32,459 | -98.7% |
| Cash at bank and in hand | 54/58 | €34,608 | €66,213 | +€31,605 | +91.3% |
| Deferred charges and accrued income | 490/1 | - | €1,194 | +€1,194 | |
| Total equity and liabilities | 10/49 | €101,780 | €75,363 | -€26,418 | -26.0% |
| Equity | 10/15 | €85,348 | €67,770 | -€17,577 | -20.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,348 | €75,348 | = | 0.0% |
| Distributable reserves | 133 | €75,348 | €75,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,577 | -€17,577 | |
| Amounts payable | 17/49 | €16,432 | €7,592 | -€8,840 | -53.8% |
| Amounts payable within one year | 42/48 | €16,432 | €6,175 | -€10,258 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €4,191 | +€4,191 | |
| Suppliers | 440/4 | €0 | €4,191 | +€4,191 | |
| Taxes, remuneration and social security | 45 | €16,432 | €1,984 | -€14,449 | -87.9% |
| Taxes | 450/3 | €15,182 | €734 | -€14,449 | -95.2% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,417 | +€1,417 | |
| Non-recurring operating income | 76A | - | €28 | +€28 | |
| Remuneration, social security and pensions | 62 | €21,307 | -€86 | -€21,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,916 | €4,167 | -€10,750 | -72.1% |
| Other operating charges | 640/8 | €737 | €1,197 | +€460 | +62.4% |
| Non-recurring operating charges | 66A | - | €8,127 | +€8,127 | |
| Gross operating margin | 9900 | €26,503 | -€2,430 | -€28,933 | |
| Operating profit (loss) | 9901 | -€10,457 | -€15,835 | -€5,378 | -51.4% |
| Financial income | 75/76B | €15,000 | €202 | -€14,798 | -98.7% |
| Recurring financial income | 75 | €15,000 | €202 | -€14,798 | -98.7% |
| Financial charges | 65/66B | €2,809 | €1,812 | -€997 | -35.5% |
| Recurring financial charges | 65 | €2,809 | €1,812 | -€997 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €1,734 | -€17,445 | -€19,179 | |
| Income taxes | 67/77 | €477 | €132 | -€345 | -72.3% |
| Profit (loss) for the period | 9904 | €1,257 | -€17,577 | -€18,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,257 | -€17,577 | -€18,834 |
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 11 October 2026 via checked.be.