BRAUN LTD: 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.
BRAUN LTD
Largest movements
- Receivables within one year +€69,153
up €69,153 (+43.8%), from €158,046 to €227,199
of which Other amounts receivable: +€85,302
- Tangible fixed assets -€3,312
down €3,312 (-5.4%), from €60,943 to €57,630
of which Furniture and vehicles: -€5,244
- Profit (loss) carried forward +€71,214
up €71,214 (+46.3%), from €153,950 to €225,164
- Tax, wage and social debts +€8,626
up €8,626 (+19.0%), from €45,477 to €54,102
- Short-term financial debts -€7,408
down €7,408 (-72.0%), from €10,288 to €2,880
- Current portion of long-term debt -€3,794
down €3,794 (-91.4%), from €4,149 to €355
- Gross operating margin +€10,500
up €10,500 (+12.3%), from €85,311 to €95,811
- Financial income +€4,301
up €4,301 (+114%), from €3,771 to €8,073
- Taxes +€3,818
up €3,818 (+21.9%), from €17,400 to €21,218
- Financial charges +€1,652
up €1,652 (+50.7%), from €3,256 to €4,908
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,761 | €287,510 | +€65,750 | +29.6% |
| Fixed assets | 21/28 | €63,552 | €60,239 | -€3,312 | -5.2% |
| Tangible fixed assets | 22/27 | €60,943 | €57,630 | -€3,312 | -5.4% |
| Plant, machinery and equipment | 23 | €657 | €1,214 | +€557 | +84.8% |
| Furniture and vehicles | 24 | €5,605 | €360 | -€5,244 | -93.6% |
| Other tangible fixed assets | 26 | €54,681 | €56,056 | +€1,375 | +2.5% |
| Financial fixed assets | 28 | €2,609 | €2,609 | = | 0.0% |
| Current assets | 29/58 | €158,209 | €227,271 | +€69,062 | +43.7% |
| Amounts receivable within one year | 40/41 | €158,046 | €227,199 | +€69,153 | +43.8% |
| Trade receivables | 40 | €28,424 | €12,275 | -€16,149 | -56.8% |
| Other amounts receivable | 41 | €129,623 | €214,924 | +€85,302 | +65.8% |
| Deferred charges and accrued income | 490/1 | €163 | €72 | -€91 | -55.7% |
| Total equity and liabilities | 10/49 | €221,761 | €287,510 | +€65,750 | +29.6% |
| Equity | 10/15 | €156,950 | €228,164 | +€71,214 | +45.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,950 | €225,164 | +€71,214 | +46.3% |
| Amounts payable | 17/49 | €64,811 | €59,347 | -€5,464 | -8.4% |
| Amounts payable after more than one year | 17 | €355 | - | -€355 | |
| Financial debts | 170/4 | €355 | - | -€355 | |
| Amounts payable within one year | 42/48 | €64,250 | €58,976 | -€5,274 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €4,149 | €355 | -€3,794 | -91.4% |
| Financial debts | 43 | €10,288 | €2,880 | -€7,408 | -72.0% |
| Credit institutions | 430/8 | €10,288 | €2,880 | -€7,408 | -72.0% |
| Trade debts | 44 | €4,336 | €1,638 | -€2,698 | -62.2% |
| Suppliers | 440/4 | €4,336 | €1,638 | -€2,698 | -62.2% |
| Taxes, remuneration and social security | 45 | €45,477 | €54,102 | +€8,626 | +19.0% |
| Taxes | 450/3 | €45,477 | €54,102 | +€8,626 | +19.0% |
| Accrued charges and deferred income | 492/3 | €206 | €371 | +€165 | +80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,667 | €6,017 | +€350 | +6.2% |
| Other operating charges | 640/8 | €552 | €527 | -€26 | -4.6% |
| Gross operating margin | 9900 | €85,311 | €95,811 | +€10,500 | +12.3% |
| Operating profit (loss) | 9901 | €79,091 | €89,267 | +€10,176 | +12.9% |
| Financial income | 75/76B | €3,771 | €8,073 | +€4,301 | +114% |
| Recurring financial income | 75 | €3,771 | €8,073 | +€4,301 | +114% |
| Financial charges | 65/66B | €3,256 | €4,908 | +€1,652 | +50.7% |
| Recurring financial charges | 65 | €3,256 | €4,908 | +€1,652 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €79,606 | €92,431 | +€12,825 | +16.1% |
| Income taxes | 67/77 | €17,400 | €21,218 | +€3,818 | +21.9% |
| Profit (loss) for the period | 9904 | €62,206 | €71,214 | +€9,008 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,206 | €71,214 | +€9,008 | +14.5% |
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 19 October 2026 via checked.be.