Braspimon: 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.
Braspimon
Largest movements
- Cash +€130,476
up €130,476 (+469%), from €27,848 to €158,324
mainly Net result for the year (+€269,170) and Receivables within one year (+€102,341)
- Receivables within one year -€102,341
down €102,341 (-21.3%), from €480,152 to €377,811
of which Trade receivables: -€102,632
- Receivables after one year -€55,500
down €55,500 (-12.9%), from €428,750 to €373,250
- Reserves -€23,970
down €23,970 (-3.1%), from €776,209 to €752,239
- Gross operating margin -€71,113
down €71,113 (-17.1%), from €416,541 to €345,428
- Taxes -€18,135
down €18,135 (-17.3%), from €104,568 to €86,434
- Financial income +€4,178
up €4,178 (+40.1%), from €10,425 to €14,603
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 | €957,990 | €930,435 | -€27,554 | -2.9% |
| Fixed assets | 21/28 | €20,394 | €20,611 | +€218 | +1.1% |
| Tangible fixed assets | 22/27 | €20,394 | €20,611 | +€218 | +1.1% |
| Plant, machinery and equipment | 23 | €2,028 | €4,679 | +€2,651 | +131% |
| Furniture and vehicles | 24 | €303 | €0 | -€303 | -100% |
| Other tangible fixed assets | 26 | €18,063 | €15,932 | -€2,131 | -11.8% |
| Current assets | 29/58 | €937,596 | €909,824 | -€27,772 | -3.0% |
| Amounts receivable after more than one year | 29 | €428,750 | €373,250 | -€55,500 | -12.9% |
| Trade receivables | 290 | €428,750 | €373,250 | -€55,500 | -12.9% |
| Amounts receivable within one year | 40/41 | €480,152 | €377,811 | -€102,341 | -21.3% |
| Trade receivables | 40 | €480,152 | €377,520 | -€102,632 | -21.4% |
| Other amounts receivable | 41 | €0 | €291 | +€291 | |
| Cash at bank and in hand | 54/58 | €27,848 | €158,324 | +€130,476 | +469% |
| Deferred charges and accrued income | 490/1 | €845 | €438 | -€407 | -48.2% |
| Total equity and liabilities | 10/49 | €957,990 | €930,435 | -€27,554 | -2.9% |
| Equity | 10/15 | €796,669 | €770,839 | -€25,830 | -3.2% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €776,209 | €752,239 | -€23,970 | -3.1% |
| Distributable reserves | 133 | €776,209 | €752,239 | -€23,970 | -3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €161,320 | €159,596 | -€1,724 | -1.1% |
| Amounts payable within one year | 42/48 | €161,320 | €159,596 | -€1,724 | -1.1% |
| Financial debts | 43 | €48 | €846 | +€798 | +1,664% |
| Credit institutions | 430/8 | €48 | €846 | +€798 | +1,664% |
| Trade debts | 44 | €5,059 | €6,118 | +€1,059 | +20.9% |
| Suppliers | 440/4 | €5,059 | €6,118 | +€1,059 | +20.9% |
| Taxes, remuneration and social security | 45 | €153,976 | €151,644 | -€2,332 | -1.5% |
| Taxes | 450/3 | €153,470 | €151,137 | -€2,332 | -1.5% |
| Remuneration and social security | 454/9 | €506 | €506 | = | 0.0% |
| Other amounts payable | 47/48 | €2,237 | €988 | -€1,249 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,659 | €3,495 | +€835 | +31.4% |
| Other operating charges | 640/8 | €547 | €802 | +€255 | +46.7% |
| Gross operating margin | 9900 | €416,541 | €345,428 | -€71,113 | -17.1% |
| Operating profit (loss) | 9901 | €413,335 | €341,132 | -€72,203 | -17.5% |
| Financial income | 75/76B | €10,425 | €14,603 | +€4,178 | +40.1% |
| Recurring financial income | 75 | €10,425 | €14,603 | +€4,178 | +40.1% |
| Financial charges | 65/66B | €118 | €132 | +€14 | +11.8% |
| Recurring financial charges | 65 | €118 | €132 | +€14 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €423,642 | €355,603 | -€68,039 | -16.1% |
| Income taxes | 67/77 | €104,568 | €86,434 | -€18,135 | -17.3% |
| Profit (loss) for the period | 9904 | €319,074 | €269,170 | -€49,904 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €319,074 | €269,170 | -€49,904 | -15.6% |
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 31 October 2026 via checked.be.