BRASCLEAN: 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.
BRASCLEAN
Largest movements
- Receivables within one year +€7,122
up €7,122 (+46.1%), from €15,450 to €22,572
of which Trade receivables: +€8,443
- Cash +€1,916
up €1,916 (+58.5%), from €3,274 to €5,190
mainly Trade debts (+€7,406) and Net result for the year (+€5,927)
- Deferred charges and accrued income +€437
new in 2025: €437
- Tangible fixed assets -€380
no longer reported in 2025 (was €380)
- Trade debts +€7,406
up €7,406 (+61.0%), from €12,134 to €19,541
- Other debts +€4,018
new in 2025: €4,018
- Current portion of long-term debt -€3,758
no longer reported in 2025 (was €3,758)
- Profit (loss) carried forward +€1,027
up €1,027 (+19.0%), from -€5,419 to -€4,391
- Tax, wage and social debts +€401
up €401 (+70.4%), from €570 to €972
- Purchases and services -€42,428
no longer reported in 2025 (was €42,428)
- Turnover -€38,992
no longer reported in 2025 (was €38,992)
- Gross operating margin +€10,729
up €10,729, from -€3,435 to €7,294
- Depreciation -€2,633
down €2,633 (-87.4%), from €3,013 to €380
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.
Derived cash bridge
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 | €19,104 | €28,199 | +€9,095 | +47.6% |
| Fixed assets | 21/28 | €380 | - | -€380 | |
| Tangible fixed assets | 22/27 | €380 | - | -€380 | |
| Furniture and vehicles | 24 | €380 | - | -€380 | |
| Current assets | 29/58 | €18,724 | €28,199 | +€9,475 | +50.6% |
| Amounts receivable within one year | 40/41 | €15,450 | €22,572 | +€7,122 | +46.1% |
| Trade receivables | 40 | €3,453 | €11,896 | +€8,443 | +244% |
| Other amounts receivable | 41 | €11,997 | €10,676 | -€1,321 | -11.0% |
| Cash at bank and in hand | 54/58 | €3,274 | €5,190 | +€1,916 | +58.5% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €19,104 | €28,199 | +€9,095 | +47.6% |
| Equity | 10/15 | €2,641 | €3,669 | +€1,027 | +38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,419 | -€4,391 | +€1,027 | +19.0% |
| Amounts payable | 17/49 | €16,463 | €24,530 | +€8,067 | +49.0% |
| Amounts payable within one year | 42/48 | €16,463 | €24,530 | +€8,067 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €3,758 | - | -€3,758 | |
| Trade debts | 44 | €12,134 | €19,541 | +€7,406 | +61.0% |
| Suppliers | 440/4 | €12,134 | €19,541 | +€7,406 | +61.0% |
| Taxes, remuneration and social security | 45 | €570 | €972 | +€401 | +70.4% |
| Taxes | 450/3 | €570 | €972 | +€401 | +70.4% |
| Other amounts payable | 47/48 | - | €4,018 | +€4,018 | |
| Turnover | 70 | €38,992 | - | -€38,992 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,428 | - | -€42,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,013 | €380 | -€2,633 | -87.4% |
| Other operating charges | 640/8 | €1,678 | €1,441 | -€236 | -14.1% |
| Gross operating margin | 9900 | -€3,435 | €7,294 | +€10,729 | |
| Operating profit (loss) | 9901 | -€8,126 | €5,472 | +€13,598 | |
| Financial income | 75/76B | €633 | €699 | +€66 | +10.4% |
| Recurring financial income | 75 | €633 | €699 | +€66 | +10.4% |
| Financial charges | 65/66B | €165 | €244 | +€79 | +47.5% |
| Recurring financial charges | 65 | €165 | €244 | +€79 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,658 | €5,927 | +€13,586 | |
| Profit (loss) for the period | 9904 | -€7,658 | €5,927 | +€13,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,658 | €5,927 | +€13,586 |
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 13 October 2026 via checked.be.