BRASINA: 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.
BRASINA
Largest movements
- Receivables within one year -€47,576
down €47,576 (-66.1%), from €71,990 to €24,414
of which Trade receivables: -€66,082
- Cash +€37,961
up €37,961 (+7.4%), from €510,555 to €548,516
mainly Receivables within one year (+€47,576) and Depreciation (+€15,746)
- Tangible fixed assets -€14,430
down €14,430 (-67.3%), from €21,430 to €7,001
- Other debts -€13,218
down €13,218 (-12.9%), from €102,740 to €89,521
- Tax, wage and social debts -€9,915
down €9,915 (-75.3%), from €13,165 to €3,250
of which Taxes: -€9,915
- Gross operating margin -€166,391
down €166,391 (-89.2%), from €186,573 to €20,182
- Taxes -€48,237
down €48,237 (-96.6%), from €49,915 to €1,678
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 | €606,537 | €584,187 | -€22,350 | -3.7% |
| Fixed assets | 21/28 | €21,730 | €7,301 | -€14,430 | -66.4% |
| Tangible fixed assets | 22/27 | €21,430 | €7,001 | -€14,430 | -67.3% |
| Furniture and vehicles | 24 | €21,430 | €7,001 | -€14,430 | -67.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €584,807 | €576,886 | -€7,921 | -1.4% |
| Amounts receivable within one year | 40/41 | €71,990 | €24,414 | -€47,576 | -66.1% |
| Trade receivables | 40 | €66,082 | €0 | -€66,082 | -100% |
| Other amounts receivable | 41 | €5,908 | €24,414 | +€18,506 | +313% |
| Cash at bank and in hand | 54/58 | €510,555 | €548,516 | +€37,961 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,262 | €3,956 | +€1,695 | +74.9% |
| Total equity and liabilities | 10/49 | €606,537 | €584,187 | -€22,350 | -3.7% |
| Equity | 10/15 | €474,491 | €473,232 | -€1,259 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €454,491 | €454,491 | = | 0.0% |
| Distributable reserves | 133 | €454,491 | €454,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,259 | -€1,259 | |
| Amounts payable | 17/49 | €132,046 | €110,955 | -€21,091 | -16.0% |
| Amounts payable within one year | 42/48 | €124,268 | €101,307 | -€22,961 | -18.5% |
| Trade debts | 44 | €8,364 | €8,536 | +€172 | +2.1% |
| Suppliers | 440/4 | €8,364 | €8,536 | +€172 | +2.1% |
| Taxes, remuneration and social security | 45 | €13,165 | €3,250 | -€9,915 | -75.3% |
| Taxes | 450/3 | €9,915 | €0 | -€9,915 | -100% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €102,740 | €89,521 | -€13,218 | -12.9% |
| Accrued charges and deferred income | 492/3 | €7,777 | €9,648 | +€1,870 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,993 | €15,746 | -€247 | -1.5% |
| Other operating charges | 640/8 | €1,080 | €609 | -€471 | -43.6% |
| Gross operating margin | 9900 | €186,573 | €20,182 | -€166,391 | -89.2% |
| Operating profit (loss) | 9901 | €169,500 | €3,827 | -€165,673 | -97.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,641 | €3,408 | -€233 | -6.4% |
| Recurring financial charges | 65 | €3,641 | €3,408 | -€233 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €165,859 | €419 | -€165,440 | -99.7% |
| Income taxes | 67/77 | €49,915 | €1,678 | -€48,237 | -96.6% |
| Profit (loss) for the period | 9904 | €115,944 | -€1,259 | -€117,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,944 | -€1,259 | -€117,204 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.