BRAYLA: 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.
BRAYLA
Largest movements
- Cash +€20,351
up €20,351 (+99.9%), from €20,378 to €40,729
mainly Net result for the year (+€29,047) and Tax, wage and social debts (+€8,005)
- Receivables within one year +€8,412
up €8,412 (+82.6%), from €10,186 to €18,599
of which Trade receivables: +€8,412
- Profit (loss) carried forward +€29,047
up €29,047 (+141.7%), from €20,500 to €49,546
- Tax, wage and social debts +€8,005
up €8,005 (+313.9%), from €2,550 to €10,555
of which Taxes: +€8,005
- Other debts -€7,414
down €7,414 (-92.0%), from €8,057 to €643
- Gross operating margin +€13,079
up €13,079 (+43.1%), from €30,331 to €43,411
- Taxes +€5,318
up €5,318 (+88.6%), from €6,004 to €11,322
- Depreciation -€844
down €844 (-60.3%), from €1,400 to €557
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.
Cash bridge derived
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 | €33,094 | €62,244 | +€29,151 | +88.1% |
| Fixed assets | 21/28 | €2,512 | €2,900 | +€387 | +15.4% |
| Tangible fixed assets | 22/27 | €2,512 | €2,900 | +€387 | +15.4% |
| Furniture and vehicles | 24 | €2,512 | €2,900 | +€387 | +15.4% |
| Current assets | 29/58 | €30,581 | €59,345 | +€28,763 | +94.1% |
| Amounts receivable within one year | 40/41 | €10,186 | €18,599 | +€8,412 | +82.6% |
| Trade receivables | 40 | €8,190 | €16,602 | +€8,412 | +102.7% |
| Other amounts receivable | 41 | €1,996 | €1,997 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €20,378 | €40,729 | +€20,351 | +99.9% |
| Deferred charges and accrued income | 490/1 | €17 | €17 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,094 | €62,244 | +€29,151 | +88.1% |
| Equity | 10/15 | €22,000 | €51,046 | +€29,047 | +132.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,500 | €49,546 | +€29,047 | +141.7% |
| Amounts payable | 17/49 | €11,094 | €11,198 | +€104 | +0.9% |
| Amounts payable within one year | 42/48 | €11,009 | €11,198 | +€188 | +1.7% |
| Trade debts | 44 | €403 | - | -€403 | |
| Suppliers | 440/4 | €403 | - | -€403 | |
| Taxes, remuneration and social security | 45 | €2,550 | €10,555 | +€8,005 | +313.9% |
| Taxes | 450/3 | - | €8,005 | +€8,005 | |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €8,057 | €643 | -€7,414 | -92.0% |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €557 | -€844 | -60.3% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €30,331 | €43,411 | +€13,079 | +43.1% |
| Operating profit (loss) | 9901 | €28,931 | €42,788 | +€13,857 | +47.9% |
| Financial charges | 65/66B | €2,428 | €2,419 | -€8 | -0.3% |
| Recurring financial charges | 65 | €2,428 | €2,419 | -€8 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €26,503 | €40,369 | +€13,866 | +52.3% |
| Income taxes | 67/77 | €6,004 | €11,322 | +€5,318 | +88.6% |
| Profit (loss) for the period | 9904 | €20,500 | €29,047 | +€8,547 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,500 | €29,047 | +€8,547 | +41.7% |
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 12 October 2026 via checked.be.