BRATIM: 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.
BRATIM
Largest movements
- Tangible fixed assets +€10,325
new in 2025: €10,325
- Receivables within one year -€9,351
down €9,351 (-43.7%), from €21,381 to €12,030
of which Trade receivables: -€8,118
- Financial fixed assets +€9,000
new in 2025: €9,000
- Debts after one year -€14,410
no longer reported in 2025 (was €14,410)
- Trade debts +€12,911
up €12,911 (+616%), from €2,096 to €15,007
of which Suppliers: +€8,310
- Profit (loss) carried forward +€10,580
up €10,580 (+541%), from €1,955 to €12,536
- Other debts +€718
new in 2025: €718
- Tax, wage and social debts +€333
up €333 (+10.6%), from €3,127 to €3,460
- Turnover -€86,553
no longer reported in 2025 (was €86,553)
- Purchases and services -€83,376
no longer reported in 2025 (was €83,376)
- Gross operating margin +€12,319
up €12,319 (+388%), from €3,178 to €15,497
- Taxes +€3,192
up €3,192 (+653%), from €489 to €3,681
- Depreciation +€1,175
new in 2025: €1,175
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 | €22,089 | €32,221 | +€10,132 | +45.9% |
| Fixed assets | 21/28 | - | €19,325 | +€19,325 | |
| Tangible fixed assets | 22/27 | - | €10,325 | +€10,325 | |
| Furniture and vehicles | 24 | - | €10,325 | +€10,325 | |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €22,089 | €12,896 | -€9,193 | -41.6% |
| Amounts receivable within one year | 40/41 | €21,381 | €12,030 | -€9,351 | -43.7% |
| Trade receivables | 40 | €20,104 | €11,986 | -€8,118 | -40.4% |
| Other amounts receivable | 41 | €1,277 | €44 | -€1,233 | -96.5% |
| Cash at bank and in hand | 54/58 | €708 | €866 | +€158 | +22.3% |
| Total equity and liabilities | 10/49 | €22,089 | €32,221 | +€10,132 | +45.9% |
| Equity | 10/15 | €2,455 | €13,036 | +€10,580 | +431% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €1,955 | €12,536 | +€10,580 | +541% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Amounts payable | 17/49 | €19,634 | €19,185 | -€449 | -2.3% |
| Amounts payable after more than one year | 17 | €14,410 | - | -€14,410 | |
| Financial debts | 170/4 | €14,410 | - | -€14,410 | |
| Amounts payable within one year | 42/48 | €5,224 | €19,185 | +€13,961 | +267% |
| Trade debts | 44 | €2,096 | €15,007 | +€12,911 | +616% |
| Suppliers | 440/4 | €2,096 | €10,406 | +€8,310 | +396% |
| Bills of exchange payable | 441 | - | €4,601 | +€4,601 | |
| Taxes, remuneration and social security | 45 | €3,127 | €3,460 | +€333 | +10.6% |
| Taxes | 450/3 | €3,127 | €3,460 | +€333 | +10.6% |
| Other amounts payable | 47/48 | - | €718 | +€718 | |
| Turnover | 70 | €86,553 | - | -€86,553 | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,376 | - | -€83,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,175 | +€1,175 | |
| Other operating charges | 640/8 | €17 | €451 | +€434 | +2,524% |
| Gross operating margin | 9900 | €3,178 | €15,497 | +€12,319 | +388% |
| Operating profit (loss) | 9901 | €3,161 | €13,870 | +€10,710 | +339% |
| Financial income | 75/76B | €35 | €391 | +€357 | +1,032% |
| Recurring financial income | 75 | €35 | €391 | +€357 | +1,032% |
| Financial charges | 65/66B | €751 | - | -€751 | |
| Recurring financial charges | 65 | €751 | - | -€751 | |
| Profit (loss) for the period before taxes | 9903 | €2,444 | €14,262 | +€11,817 | +484% |
| Income taxes | 67/77 | €489 | €3,681 | +€3,192 | +653% |
| Profit (loss) for the period | 9904 | €1,955 | €10,580 | +€8,625 | +441% |
| Profit (loss) for the period to be appropriated | 9905 | €1,955 | €10,580 | +€8,625 | +441% |
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 24 October 2026 via checked.be.