BRASOLI: 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.
BRASOLI
Largest movements
- Cash +€92,390
up €92,390 (+99.7%), from €92,667 to €185,058
mainly Net result for the year (+€70,466) and Depreciation (+€63,361)
- Tangible fixed assets -€63,361
down €63,361 (-4.4%), from €1.4m to €1.4m
- Reserves +€70,466
up €70,466 (+3.1%), from €2.3m to €2.3m
- Financial income +€45,118
up €45,118 (+204.4%), from €22,076 to €67,194
- Gross operating margin -€12,242
down €12,242 (-8.5%), from €144,523 to €132,281
- Other operating charges +€11,726
up €11,726 (+66.9%), from €17,521 to €29,247
- Taxes +€7,636
up €7,636 (+30.0%), from €25,417 to €33,053
- Depreciation -€6,089
down €6,089 (-8.8%), from €69,450 to €63,361
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.
Cash bridge derived
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 | €3,363,819 | €3,408,598 | +€44,779 | +1.3% |
| Fixed assets | 21/28 | €1,441,022 | €1,377,661 | -€63,361 | -4.4% |
| Tangible fixed assets | 22/27 | €1,441,022 | €1,377,661 | -€63,361 | -4.4% |
| Land and buildings | 22 | €1,441,022 | €1,377,661 | -€63,361 | -4.4% |
| Current assets | 29/58 | €1,922,797 | €2,030,937 | +€108,140 | +5.6% |
| Amounts receivable within one year | 40/41 | €5,727 | €16,142 | +€10,415 | +181.9% |
| Trade receivables | 40 | €5,727 | €5,907 | +€180 | +3.1% |
| Other amounts receivable | 41 | - | €10,235 | +€10,235 | |
| Current investments | 50/53 | €1,824,299 | €1,829,737 | +€5,439 | +0.3% |
| Cash at bank and in hand | 54/58 | €92,667 | €185,058 | +€92,390 | +99.7% |
| Deferred charges and accrued income | 490/1 | €104 | - | -€104 | |
| Total equity and liabilities | 10/49 | €3,363,819 | €3,408,598 | +€44,779 | +1.3% |
| Equity | 10/15 | €3,239,492 | €3,309,958 | +€70,466 | +2.2% |
| Contributions | 10/11 | €971,991 | €971,991 | = | 0.0% |
| Reserves | 13 | €2,267,501 | €2,337,967 | +€70,466 | +3.1% |
| Distributable reserves | 133 | €2,267,501 | €2,337,967 | +€70,466 | +3.1% |
| Amounts payable | 17/49 | €124,327 | €98,640 | -€25,687 | -20.7% |
| Amounts payable within one year | 42/48 | €123,527 | €97,840 | -€25,687 | -20.8% |
| Trade debts | 44 | €10,239 | €18,830 | +€8,591 | +83.9% |
| Suppliers | 440/4 | €10,239 | €18,830 | +€8,591 | +83.9% |
| Taxes, remuneration and social security | 45 | €18,795 | - | -€18,795 | |
| Taxes | 450/3 | €18,795 | - | -€18,795 | |
| Other amounts payable | 47/48 | €94,494 | €79,009 | -€15,484 | -16.4% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,450 | €63,361 | -€6,089 | -8.8% |
| Other operating charges | 640/8 | €17,521 | €29,247 | +€11,726 | +66.9% |
| Gross operating margin | 9900 | €144,523 | €132,281 | -€12,242 | -8.5% |
| Operating profit (loss) | 9901 | €57,552 | €39,674 | -€17,878 | -31.1% |
| Financial income | 75/76B | €22,076 | €67,194 | +€45,118 | +204.4% |
| Recurring financial income | 75 | €22,076 | €67,194 | +€45,118 | +204.4% |
| Financial charges | 65/66B | €3,669 | €3,349 | -€320 | -8.7% |
| Recurring financial charges | 65 | €3,669 | €3,349 | -€320 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €75,960 | €103,520 | +€27,560 | +36.3% |
| Income taxes | 67/77 | €25,417 | €33,053 | +€7,636 | +30.0% |
| Profit (loss) for the period | 9904 | €50,543 | €70,466 | +€19,924 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,543 | €70,466 | +€19,924 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.