BRAWA: 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.
BRAWA
Largest movements
- Receivables within one year +€11,734
up €11,734 (+3,589%), from €327 to €12,061
of which Trade receivables: +€11,761
- Tangible fixed assets -€3,843
down €3,843 (-100%), from €3,843 to €0
- Cash -€1,461
down €1,461 (-13.4%), from €10,931 to €9,470
mainly Receivables within one year (-€11,734) and Contributions, distributions and other (-€0)
- Profit (loss) carried forward +€4,186
up €4,186 (+50.7%), from -€8,255 to -€4,069
- Debts within one year +€2,244
up €2,244 (+64.9%), from €3,456 to €5,700
of which Trade debts: +€4,466
- Gross operating margin +€7,034
up €7,034, from -€451 to €6,583
- Financial income +€1,600
new in 2021: €1,600
- Financial charges +€154
new in 2021: €154
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,201 | €21,631 | +€6,430 | +42.3% |
| Fixed assets | 21/28 | €3,943 | €100 | -€3,843 | -97.5% |
| Tangible fixed assets | 22/27 | €3,843 | €0 | -€3,843 | -100% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €11,258 | €21,531 | +€10,273 | +91.2% |
| Amounts receivable within one year | 40/41 | €327 | €12,061 | +€11,734 | +3,589% |
| Trade receivables | 40 | - | €11,761 | +€11,761 | |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €10,931 | €9,470 | -€1,461 | -13.4% |
| Total equity and liabilities | 10/49 | €15,201 | €21,631 | +€6,430 | +42.3% |
| Equity | 10/15 | €11,745 | €15,931 | +€4,186 | +35.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,255 | -€4,069 | +€4,186 | +50.7% |
| Amounts payable | 17/49 | €3,456 | €5,700 | +€2,244 | +64.9% |
| Amounts payable within one year | 42/48 | €3,456 | €5,700 | +€2,244 | +64.9% |
| Trade debts | 44 | €630 | €5,096 | +€4,466 | +708% |
| Suppliers | 440/4 | - | €5,096 | +€5,096 | |
| Taxes, remuneration and social security | 45 | - | €604 | +€604 | |
| Taxes | 450/3 | - | €604 | +€604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,843 | €3,843 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€451 | €6,583 | +€7,034 | |
| Operating profit (loss) | 9901 | -€4,347 | €2,740 | +€7,087 | |
| Financial income | 75/76B | - | €1,600 | +€1,600 | |
| Recurring financial income | 75 | €3,000 | €1,600 | -€1,400 | -46.7% |
| Financial charges | 65/66B | - | €154 | +€154 | |
| Recurring financial charges | 65 | €191 | €154 | -€37 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,537 | €4,186 | +€5,723 | |
| Profit (loss) for the period | 9904 | -€1,537 | €4,186 | +€5,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,537 | €4,186 | +€5,723 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.