BRAS BAT CONCEPT: 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.
BRAS BAT CONCEPT
Largest movements
- Receivables within one year +€63,143
up €63,143 (+140%), from €44,957 to €108,100
of which Trade receivables: +€70,158
- Trade debts +€73,799
up €73,799 (+670%), from €11,023 to €84,822
- Profit (loss) carried forward -€16,247
down €16,247 (-45.9%), from €35,365 to €19,119
- Tax, wage and social debts +€4,924
up €4,924 (+255%), from €1,931 to €6,856
- Purchases and services -€327,525
no longer reported in 2024 (was €327,525)
- Turnover -€310,043
no longer reported in 2024 (was €310,043)
- Provisions +€20,000
no longer reported in 2024 (was -€20,000)
- Gross operating margin +€5,238
up €5,238 (+52.6%), from -€9,952 to -€4,714
- Taxes +€4,371
up €4,371 (+226%), from €1,931 to €6,303
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.
Derived cash bridge
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 | €56,588 | €119,065 | +€62,477 | +110% |
| Current assets | 29/58 | €56,588 | €119,065 | +€62,477 | +110% |
| Amounts receivable within one year | 40/41 | €44,957 | €108,100 | +€63,143 | +140% |
| Trade receivables | 40 | €22,219 | €92,377 | +€70,158 | +316% |
| Other amounts receivable | 41 | €22,737 | €15,723 | -€7,015 | -30.9% |
| Cash at bank and in hand | 54/58 | €11,631 | €10,965 | -€666 | -5.7% |
| Total equity and liabilities | 10/49 | €56,588 | €119,065 | +€62,477 | +110% |
| Equity | 10/15 | €43,633 | €27,387 | -€16,247 | -37.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,068 | €2,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,068 | €2,068 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,068 | €2,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,365 | €19,119 | -€16,247 | -45.9% |
| Amounts payable | 17/49 | €12,954 | €91,678 | +€78,724 | +608% |
| Amounts payable within one year | 42/48 | €12,954 | €91,678 | +€78,724 | +608% |
| Trade debts | 44 | €11,023 | €84,822 | +€73,799 | +670% |
| Suppliers | 440/4 | €11,023 | €84,822 | +€73,799 | +670% |
| Taxes, remuneration and social security | 45 | €1,931 | €6,856 | +€4,924 | +255% |
| Taxes | 450/3 | €1,931 | €6,856 | +€4,924 | +255% |
| Turnover | 70 | €310,043 | - | -€310,043 | |
| Goods, raw materials, services and sundry goods | 60/61 | €327,525 | - | -€327,525 | |
| Remuneration, social security and pensions | 62 | €570 | €1,670 | +€1,100 | +193% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | - | +€20,000 | |
| Other operating charges | 640/8 | €2,144 | €3,095 | +€951 | +44.4% |
| Gross operating margin | 9900 | -€9,952 | -€4,714 | +€5,238 | +52.6% |
| Operating profit (loss) | 9901 | €7,334 | -€9,479 | -€16,812 | |
| Financial charges | 65/66B | €218 | €465 | +€247 | +113% |
| Recurring financial charges | 65 | €218 | €465 | +€247 | +113% |
| Profit (loss) for the period before taxes | 9903 | €7,116 | -€9,944 | -€17,060 | |
| Income taxes | 67/77 | €1,931 | €6,303 | +€4,371 | +226% |
| Profit (loss) for the period | 9904 | €5,184 | -€16,247 | -€21,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,184 | -€16,247 | -€21,431 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.