Braspenning Roy: 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.
Braspenning Roy
Largest movements
- Tangible fixed assets +€225,357
up €225,357 (+860%), from €26,199 to €251,556
of which Land and buildings: +€231,552
- Cash +€43,781
up €43,781 (+1,153%), from €3,796 to €47,577
mainly Debts after one year (+€233,704) and Other debts (+€75,264)
- Receivables within one year -€38,239
down €38,239 (-56.7%), from €67,403 to €29,164
of which Other amounts receivable: -€22,851
- Formation expenses +€27,313
new in 2025: €27,313
- Financial fixed assets -€24,500
no longer reported in 2025 (was €24,500)
- Debts after one year +€233,704
up €233,704 (+1,817%), from €12,861 to €246,565
- Profit (loss) carried forward -€76,847
down €76,847 (-65.0%), from -€118,309 to -€195,156
- Other debts +€75,264
new in 2025: €75,264
- Tax, wage and social debts -€21,166
down €21,166 (-83.5%), from €25,341 to €4,175
of which Remuneration and social security: -€16,648
- Current portion of long-term debt +€12,591
up €12,591 (+94.1%), from €13,375 to €25,966
- Gross operating margin -€5,293
down €5,293 (-10.2%), from -€52,083 to -€57,376
- Depreciation +€3,512
up €3,512 (+42.2%), from €8,325 to €11,838
- Financial charges -€1,778
down €1,778 (-20.9%), from €8,505 to €6,728
- Other operating charges +€787
up €787 (+105%), from €746 to €1,532
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 | €151,286 | €383,817 | +€232,531 | +154% |
| Formation expenses | 20 | - | €27,313 | +€27,313 | |
| Fixed assets | 21/28 | €50,699 | €251,556 | +€200,857 | +396% |
| Tangible fixed assets | 22/27 | €26,199 | €251,556 | +€225,357 | +860% |
| Land and buildings | 22 | - | €231,552 | +€231,552 | |
| Plant, machinery and equipment | 23 | €26,199 | €20,004 | -€6,196 | -23.6% |
| Financial fixed assets | 28 | €24,500 | - | -€24,500 | |
| Current assets | 29/58 | €100,587 | €104,948 | +€4,361 | +4.3% |
| Stocks and contracts in progress | 3 | €21,489 | €19,900 | -€1,589 | -7.4% |
| Stocks | 30/36 | €21,489 | €19,900 | -€1,589 | -7.4% |
| Amounts receivable within one year | 40/41 | €67,403 | €29,164 | -€38,239 | -56.7% |
| Trade receivables | 40 | €37,712 | €22,324 | -€15,389 | -40.8% |
| Other amounts receivable | 41 | €29,691 | €6,840 | -€22,851 | -77.0% |
| Cash at bank and in hand | 54/58 | €3,796 | €47,577 | +€43,781 | +1,153% |
| Deferred charges and accrued income | 490/1 | €7,898 | €8,306 | +€408 | +5.2% |
| Total equity and liabilities | 10/49 | €151,286 | €383,817 | +€232,531 | +154% |
| Equity | 10/15 | €59,368 | -€17,479 | -€76,847 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €165,277 | €165,277 | = | 0.0% |
| Distributable reserves | 133 | €165,277 | €165,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,309 | -€195,156 | -€76,847 | -65.0% |
| Amounts payable | 17/49 | €91,919 | €401,296 | +€309,377 | +337% |
| Amounts payable after more than one year | 17 | €12,861 | €246,565 | +€233,704 | +1,817% |
| Financial debts | 170/4 | €12,861 | €246,565 | +€233,704 | +1,817% |
| Amounts payable within one year | 42/48 | €79,057 | €154,730 | +€75,673 | +95.7% |
| Current portion of amounts payable after more than one year | 42 | €13,375 | €25,966 | +€12,591 | +94.1% |
| Trade debts | 44 | €40,342 | €49,325 | +€8,983 | +22.3% |
| Suppliers | 440/4 | €40,342 | €49,325 | +€8,983 | +22.3% |
| Taxes, remuneration and social security | 45 | €25,341 | €4,175 | -€21,166 | -83.5% |
| Taxes | 450/3 | €5,585 | €1,068 | -€4,517 | -80.9% |
| Remuneration and social security | 454/9 | €19,756 | €3,108 | -€16,648 | -84.3% |
| Other amounts payable | 47/48 | - | €75,264 | +€75,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,325 | €11,838 | +€3,512 | +42.2% |
| Other operating charges | 640/8 | €746 | €1,532 | +€787 | +105% |
| Gross operating margin | 9900 | -€52,083 | -€57,376 | -€5,293 | -10.2% |
| Operating profit (loss) | 9901 | -€61,154 | -€70,746 | -€9,592 | -15.7% |
| Financial income | 75/76B | €401 | €834 | +€434 | +108% |
| Recurring financial income | 75 | €401 | €834 | +€434 | +108% |
| Financial charges | 65/66B | €8,505 | €6,728 | -€1,778 | -20.9% |
| Recurring financial charges | 65 | €8,505 | €6,728 | -€1,778 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€69,259 | -€76,639 | -€7,381 | -10.7% |
| Income taxes | 67/77 | €210 | €207 | -€3 | -1.3% |
| Profit (loss) for the period | 9904 | -€69,469 | -€76,847 | -€7,378 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,469 | -€76,847 | -€7,378 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.