BRAS-TRANS: 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.
BRAS-TRANS
Largest movements
- Cash +€54,816
new in 2023: €54,816
mainly Net result for the year (+€32,032) and Tax, wage and social debts (+€23,745)
- Receivables within one year +€22,769
up €22,769 (+1250.3%), from €1,821 to €24,590
of which Trade receivables: +€23,408
- Equity +€32,032
up €32,032, from -€4,510 to €27,522
of which Profit (loss) carried forward: +€36,543
- Tax, wage and social debts +€23,745
up €23,745 (+11573.2%), from €205 to €23,950
of which Remuneration and social security: +€23,950
- Trade debts +€21,807
up €21,807 (+356.0%), from €6,126 to €27,934
- Turnover +€73,851
up €73,851 (+7558.9%), from €977 to €74,828
- Purchases and services +€37,295
up €37,295 (+679.7%), from €5,487 to €42,782
- Gross operating margin +€36,543
up €36,543, from -€4,510 to €32,032
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.
Cash bridge derived
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 | €1,821 | €79,406 | +€77,585 | +4260.6% |
| Current assets | 29/58 | €1,821 | €79,406 | +€77,585 | +4260.6% |
| Amounts receivable within one year | 40/41 | €1,821 | €24,590 | +€22,769 | +1250.3% |
| Trade receivables | 40 | €1,182 | €24,590 | +€23,408 | +1980.1% |
| Other amounts receivable | 41 | €639 | - | -€639 | |
| Cash at bank and in hand | 54/58 | - | €54,816 | +€54,816 | |
| Total equity and liabilities | 10/49 | €1,821 | €79,406 | +€77,585 | +4260.6% |
| Equity | 10/15 | -€4,510 | €27,522 | +€32,032 | |
| Contributions | 10/11 | - | €4,510 | +€4,510 | |
| Profit (loss) carried forward | 14 | -€4,510 | €32,032 | +€36,543 | |
| Advance to shareholders on the distribution of net assets | 19 | - | €9,021 | +€9,021 | |
| Amounts payable | 17/49 | €6,331 | €51,884 | +€45,552 | +719.5% |
| Amounts payable within one year | 42/48 | €6,331 | €51,884 | +€45,552 | +719.5% |
| Trade debts | 44 | €6,126 | €27,934 | +€21,807 | +356.0% |
| Suppliers | 440/4 | €6,126 | €27,934 | +€21,807 | +356.0% |
| Taxes, remuneration and social security | 45 | €205 | €23,950 | +€23,745 | +11573.2% |
| Taxes | 450/3 | €205 | - | -€205 | |
| Remuneration and social security | 454/9 | - | €23,950 | +€23,950 | |
| Turnover | 70 | €977 | €74,828 | +€73,851 | +7558.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,487 | €42,782 | +€37,295 | +679.7% |
| Gross operating margin | 9900 | -€4,510 | €32,032 | +€36,543 | |
| Operating profit (loss) | 9901 | -€4,510 | €32,032 | +€36,543 | |
| Profit (loss) for the period before taxes | 9903 | -€4,510 | €32,032 | +€36,543 | |
| Profit (loss) for the period | 9904 | -€4,510 | €32,032 | +€36,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,510 | €32,032 | +€36,543 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.