BRAY AUTOMOBILES: 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.
BRAY AUTOMOBILES
Largest movements
- Stocks and contracts -€7,528
down €7,528 (-28.3%), from €26,647 to €19,119
- Deferred charges and accrued income +€6,679
up €6,679 (+47.5%), from €14,065 to €20,744
- Cash -€2,558
down €2,558 (-6.9%), from €37,247 to €34,689
mainly Deferred charges and accrued income (-€6,679) and Debts after one year (-€5,000)
- Intangible fixed assets -€1,946
down €1,946 (-40.0%), from €4,866 to €2,920
- Tangible fixed assets -€1,933
down €1,933 (-33.3%), from €5,798 to €3,866
- Debts after one year -€5,000
down €5,000 (-10.0%), from €50,000 to €45,000
- Profit (loss) carried forward -€4,774
down €4,774 (-13.9%), from -€34,298 to -€39,072
- Other debts +€2,372
up €2,372 (+108%), from €2,203 to €4,575
- Gross operating margin +€8,833
up €8,833, from -€1,280 to €7,554
- Financial income -€821
down €821 (-95.3%), from €862 to €41
- Depreciation -€627
down €627 (-13.9%), from €4,506 to €3,879
- Other operating charges -€589
down €589 (-15.2%), from €3,881 to €3,292
- Financial charges +€201
up €201 (+4.0%), from €4,996 to €5,197
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,749 | €116,585 | -€6,164 | -5.0% |
| Fixed assets | 21/28 | €10,664 | €6,785 | -€3,879 | -36.4% |
| Intangible fixed assets | 21 | €4,866 | €2,920 | -€1,946 | -40.0% |
| Tangible fixed assets | 22/27 | €5,798 | €3,866 | -€1,933 | -33.3% |
| Plant, machinery and equipment | 23 | €5,798 | €3,866 | -€1,933 | -33.3% |
| Current assets | 29/58 | €112,085 | €109,800 | -€2,285 | -2.0% |
| Stocks and contracts in progress | 3 | €26,647 | €19,119 | -€7,528 | -28.3% |
| Stocks | 30/36 | €26,647 | €19,119 | -€7,528 | -28.3% |
| Amounts receivable within one year | 40/41 | €34,126 | €35,249 | +€1,122 | +3.3% |
| Trade receivables | 40 | €32,421 | €34,351 | +€1,930 | +6.0% |
| Other amounts receivable | 41 | €1,706 | €898 | -€808 | -47.4% |
| Cash at bank and in hand | 54/58 | €37,247 | €34,689 | -€2,558 | -6.9% |
| Deferred charges and accrued income | 490/1 | €14,065 | €20,744 | +€6,679 | +47.5% |
| Total equity and liabilities | 10/49 | €122,749 | €116,585 | -€6,164 | -5.0% |
| Equity | 10/15 | -€1,238 | -€6,012 | -€4,774 | -385% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,298 | -€39,072 | -€4,774 | -13.9% |
| Amounts payable | 17/49 | €123,988 | €122,597 | -€1,390 | -1.1% |
| Amounts payable after more than one year | 17 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Other amounts payable | 178/9 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Amounts payable within one year | 42/48 | €73,988 | €77,597 | +€3,610 | +4.9% |
| Trade debts | 44 | €71,734 | €72,921 | +€1,187 | +1.7% |
| Suppliers | 440/4 | €71,734 | €72,921 | +€1,187 | +1.7% |
| Taxes, remuneration and social security | 45 | €50 | €101 | +€50 | +100% |
| Taxes | 450/3 | €50 | €101 | +€50 | +100% |
| Other amounts payable | 47/48 | €2,203 | €4,575 | +€2,372 | +108% |
| Non-recurring operating income | 76A | - | €1,279 | +€1,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,506 | €3,879 | -€627 | -13.9% |
| Other operating charges | 640/8 | €3,881 | €3,292 | -€589 | -15.2% |
| Gross operating margin | 9900 | -€1,280 | €7,554 | +€8,833 | |
| Operating profit (loss) | 9901 | -€9,666 | €383 | +€10,049 | |
| Financial income | 75/76B | €862 | €41 | -€821 | -95.3% |
| Recurring financial income | 75 | €862 | €41 | -€821 | -95.3% |
| Financial charges | 65/66B | €4,996 | €5,197 | +€201 | +4.0% |
| Recurring financial charges | 65 | €4,996 | €5,197 | +€201 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,801 | -€4,774 | +€9,027 | +65.4% |
| Profit (loss) for the period | 9904 | -€13,801 | -€4,774 | +€9,027 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,801 | -€4,774 | +€9,027 | +65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.