BRAUS BUILD: 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.
BRAUS BUILD
Largest movements
- Receivables within one year -€79,464
down €79,464 (-32.4%), from €245,098 to €165,634
of which Trade receivables: -€81,553
- Cash +€16,664
up €16,664 (+405%), from €4,110 to €20,774
mainly Receivables within one year (+€79,464) and Net result for the year (+€26,498)
- Trade debts -€93,413
down €93,413 (-56.7%), from €164,848 to €71,435
- Profit (loss) carried forward +€26,498
up €26,498 (+38.0%), from €69,703 to €96,201
- Tax, wage and social debts +€4,115
up €4,115 (+30.3%), from €13,557 to €17,672
- Gross operating margin -€18,334
down €18,334 (-34.7%), from €52,843 to €34,509
- Taxes -€3,632
down €3,632 (-26.8%), from €13,557 to €9,925
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 | €249,209 | €186,408 | -€62,801 | -25.2% |
| Current assets | 29/58 | €249,209 | €186,408 | -€62,801 | -25.2% |
| Amounts receivable within one year | 40/41 | €245,098 | €165,634 | -€79,464 | -32.4% |
| Trade receivables | 40 | €199,877 | €118,324 | -€81,553 | -40.8% |
| Other amounts receivable | 41 | €45,222 | €47,311 | +€2,089 | +4.6% |
| Cash at bank and in hand | 54/58 | €4,110 | €20,774 | +€16,664 | +405% |
| Total equity and liabilities | 10/49 | €249,209 | €186,408 | -€62,801 | -25.2% |
| Equity | 10/15 | €70,803 | €97,301 | +€26,498 | +37.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,703 | €96,201 | +€26,498 | +38.0% |
| Amounts payable | 17/49 | €178,405 | €89,107 | -€89,298 | -50.1% |
| Amounts payable within one year | 42/48 | €178,405 | €89,107 | -€89,298 | -50.1% |
| Trade debts | 44 | €164,848 | €71,435 | -€93,413 | -56.7% |
| Suppliers | 440/4 | €164,848 | €71,435 | -€93,413 | -56.7% |
| Taxes, remuneration and social security | 45 | €13,557 | €17,672 | +€4,115 | +30.3% |
| Taxes | 450/3 | €13,557 | €17,672 | +€4,115 | +30.3% |
| Other operating charges | 640/8 | €261 | - | -€261 | |
| Gross operating margin | 9900 | €52,843 | €34,509 | -€18,334 | -34.7% |
| Operating profit (loss) | 9901 | €52,582 | €34,509 | -€18,073 | -34.4% |
| Financial income | 75/76B | €1,805 | €2,160 | +€355 | +19.7% |
| Recurring financial income | 75 | €1,805 | €2,160 | +€355 | +19.7% |
| Financial charges | 65/66B | €419 | €246 | -€173 | -41.3% |
| Recurring financial charges | 65 | €419 | €246 | -€173 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €53,968 | €36,423 | -€17,545 | -32.5% |
| Income taxes | 67/77 | €13,557 | €9,925 | -€3,632 | -26.8% |
| Profit (loss) for the period | 9904 | €40,411 | €26,498 | -€13,913 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,411 | €26,498 | -€13,913 | -34.4% |
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 14 October 2026 via checked.be.