BRASILIS: 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.
BRASILIS
Largest movements
- Receivables within one year -€23,654
down €23,654 (-18.6%), from €127,056 to €103,402
of which Other amounts receivable: -€20,113
- Tangible fixed assets +€1,461
up €1,461 (+91.3%), from €1,600 to €3,062
of which Plant, machinery and equipment: +€2,262
- Cash +€1,391
up €1,391 (+174%), from €800 to €2,191
mainly Receivables within one year (+€23,654) and Net result for the year (+€8,581)
- Trade debts -€33,464
down €33,464 (-66.8%), from €50,102 to €16,638
- Profit (loss) carried forward +€8,581
up €8,581 (+13.3%), from €64,624 to €73,206
- Tax, wage and social debts +€4,800
up €4,800 (+157%), from €3,064 to €7,864
- Gross operating margin +€4,115
up €4,115 (+37.1%), from €11,094 to €15,208
- Staff costs +€3,188
new in 2024: €3,188
- Financial charges +€202
up €202 (+12.5%), from €1,613 to €1,815
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 | €129,572 | €108,770 | -€20,802 | -16.1% |
| Fixed assets | 21/28 | €1,716 | €3,177 | +€1,461 | +85.2% |
| Tangible fixed assets | 22/27 | €1,600 | €3,062 | +€1,461 | +91.3% |
| Plant, machinery and equipment | 23 | - | €2,262 | +€2,262 | |
| Furniture and vehicles | 24 | €560 | €280 | -€281 | -50.1% |
| Other tangible fixed assets | 26 | €1,040 | €520 | -€520 | -50.0% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €127,856 | €105,593 | -€22,263 | -17.4% |
| Amounts receivable within one year | 40/41 | €127,056 | €103,402 | -€23,654 | -18.6% |
| Trade receivables | 40 | €23,361 | €19,819 | -€3,541 | -15.2% |
| Other amounts receivable | 41 | €103,696 | €83,583 | -€20,113 | -19.4% |
| Cash at bank and in hand | 54/58 | €800 | €2,191 | +€1,391 | +174% |
| Total equity and liabilities | 10/49 | €129,572 | €108,770 | -€20,802 | -16.1% |
| Equity | 10/15 | €66,524 | €75,106 | +€8,581 | +12.9% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,624 | €73,206 | +€8,581 | +13.3% |
| Amounts payable | 17/49 | €63,048 | €33,665 | -€29,383 | -46.6% |
| Amounts payable within one year | 42/48 | €63,048 | €33,665 | -€29,383 | -46.6% |
| Financial debts | 43 | €6,872 | €6,872 | = | 0.0% |
| Credit institutions | 430/8 | €6,872 | €6,872 | = | 0.0% |
| Trade debts | 44 | €50,102 | €16,638 | -€33,464 | -66.8% |
| Suppliers | 440/4 | €50,102 | €16,638 | -€33,464 | -66.8% |
| Taxes, remuneration and social security | 45 | €3,064 | €7,864 | +€4,800 | +157% |
| Taxes | 450/3 | €3,064 | €7,864 | +€4,800 | +157% |
| Other amounts payable | 47/48 | €3,010 | €2,290 | -€719 | -23.9% |
| Remuneration, social security and pensions | 62 | - | €3,188 | +€3,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €801 | -€1 | -0.1% |
| Other operating charges | 640/8 | €717 | €823 | +€107 | +14.9% |
| Gross operating margin | 9900 | €11,094 | €15,208 | +€4,115 | +37.1% |
| Operating profit (loss) | 9901 | €9,575 | €10,396 | +€821 | +8.6% |
| Financial charges | 65/66B | €1,613 | €1,815 | +€202 | +12.5% |
| Recurring financial charges | 65 | €1,613 | €1,815 | +€202 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €7,962 | €8,581 | +€619 | +7.8% |
| Profit (loss) for the period | 9904 | €7,962 | €8,581 | +€619 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,962 | €8,581 | +€619 | +7.8% |
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 14 October 2026 via checked.be.