BRATA: 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.
BRATA
Largest movements
- Receivables within one year -€18,058
down €18,058 (-82.1%), from €22,008 to €3,949
of which Other amounts receivable: -€18,058
- Tangible fixed assets -€10,328
down €10,328 (-60.4%), from €17,107 to €6,779
of which Furniture and vehicles: -€11,592
- Profit (loss) carried forward -€21,100
new in 2025: -€21,100
- Other debts -€17,052
down €17,052 (-3.9%), from €437,614 to €420,562
- Tax, wage and social debts +€9,495
up €9,495 (+1412.1%), from €672 to €10,168
- Gross operating margin -€847,445
down €847,445, from €839,899 to -€7,545
- Taxes -€267,442
down €267,442 (-99.8%), from €268,059 to €617
- Financial income -€44,606
down €44,606 (-56.8%), from €78,463 to €33,857
- Financial charges +€33,464
up €33,464 (+23959.7%), from €140 to €33,604
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 | €930,166 | €901,843 | -€28,322 | -3.0% |
| Fixed assets | 21/28 | €17,107 | €6,779 | -€10,328 | -60.4% |
| Tangible fixed assets | 22/27 | €17,107 | €6,779 | -€10,328 | -60.4% |
| Plant, machinery and equipment | 23 | - | €1,264 | +€1,264 | |
| Furniture and vehicles | 24 | €17,107 | €5,516 | -€11,592 | -67.8% |
| Current assets | 29/58 | €913,058 | €895,064 | -€17,994 | -2.0% |
| Amounts receivable after more than one year | 29 | €846,431 | €846,431 | = | 0.0% |
| Other amounts receivable | 291 | €846,431 | €846,431 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,008 | €3,949 | -€18,058 | -82.1% |
| Trade receivables | 40 | €67 | €67 | = | 0.0% |
| Other amounts receivable | 41 | €21,941 | €3,883 | -€18,058 | -82.3% |
| Cash at bank and in hand | 54/58 | €43,260 | €34,660 | -€8,599 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,360 | €10,023 | +€8,664 | +637.2% |
| Total equity and liabilities | 10/49 | €930,166 | €901,843 | -€28,322 | -3.0% |
| Equity | 10/15 | €484,746 | €463,647 | -€21,100 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €478,546 | €478,546 | = | 0.0% |
| Distributable reserves | 133 | €478,546 | €478,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,100 | -€21,100 | |
| Amounts payable | 17/49 | €445,420 | €438,197 | -€7,223 | -1.6% |
| Amounts payable within one year | 42/48 | €442,674 | €435,156 | -€7,518 | -1.7% |
| Trade debts | 44 | €4,387 | €4,426 | +€39 | +0.9% |
| Suppliers | 440/4 | €4,387 | €4,426 | +€39 | +0.9% |
| Taxes, remuneration and social security | 45 | €672 | €10,168 | +€9,495 | +1412.1% |
| Taxes | 450/3 | €672 | €10,168 | +€9,495 | +1412.1% |
| Other amounts payable | 47/48 | €437,614 | €420,562 | -€17,052 | -3.9% |
| Accrued charges and deferred income | 492/3 | €2,746 | €3,041 | +€295 | +10.7% |
| Non-recurring operating income | 76A | €681 | - | -€681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,668 | €11,890 | +€222 | +1.9% |
| Other operating charges | 640/8 | €1,087 | €1,300 | +€213 | +19.6% |
| Gross operating margin | 9900 | €839,899 | -€7,545 | -€847,445 | |
| Operating profit (loss) | 9901 | €827,144 | -€20,735 | -€847,880 | |
| Financial income | 75/76B | €78,463 | €33,857 | -€44,606 | -56.8% |
| Recurring financial income | 75 | €78,463 | €33,857 | -€44,606 | -56.8% |
| Financial charges | 65/66B | €140 | €33,604 | +€33,464 | +23959.7% |
| Recurring financial charges | 65 | €140 | €33,604 | +€33,464 | +23959.7% |
| Profit (loss) for the period before taxes | 9903 | €905,467 | -€20,482 | -€925,950 | |
| Income taxes | 67/77 | €268,059 | €617 | -€267,442 | -99.8% |
| Profit (loss) for the period | 9904 | €637,409 | -€21,100 | -€658,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €637,409 | -€21,100 | -€658,508 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.