Brazier Distribution: what changed
Two fiscal 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.
Brazier Distribution
Largest movements
- Cash +€8,743
up €8,743 (+383.7%), from €2,278 to €11,021
mainly Stocks and contracts (+€5,445) and Receivables within one year (+€5,100)
- Stocks and contracts -€5,445
no longer reported in 2025 (was €5,445)
- Receivables within one year -€5,100
down €5,100 (-34.4%), from €14,814 to €9,715
of which Trade receivables: -€5,106
- Profit (loss) carried forward -€1,991
down €1,991 (-27.2%), from €7,317 to €5,326
- Trade debts +€410
new in 2025: €410
- Gross operating margin -€2,842
down €2,842, from €1,716 to -€1,126
- Taxes -€370
no longer reported in 2025 (was €370)
- Financial charges -€61
down €61 (-37.3%), from €163 to €102
- Other operating charges +€18
up €18 (+2.4%), from €745 to €763
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 | €22,538 | €20,736 | -€1,802 | -8.0% |
| Current assets | 29/58 | €22,538 | €20,736 | -€1,802 | -8.0% |
| Stocks and contracts in progress | 3 | €5,445 | - | -€5,445 | |
| Stocks | 30/36 | €5,445 | - | -€5,445 | |
| Amounts receivable within one year | 40/41 | €14,814 | €9,715 | -€5,100 | -34.4% |
| Trade receivables | 40 | €10,555 | €5,448 | -€5,106 | -48.4% |
| Other amounts receivable | 41 | €4,260 | €4,266 | +€6 | +0.2% |
| Cash at bank and in hand | 54/58 | €2,278 | €11,021 | +€8,743 | +383.7% |
| Total equity and liabilities | 10/49 | €22,538 | €20,736 | -€1,802 | -8.0% |
| Equity | 10/15 | €22,317 | €20,326 | -€1,991 | -8.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,317 | €5,326 | -€1,991 | -27.2% |
| Amounts payable | 17/49 | €220 | €410 | +€189 | +85.8% |
| Amounts payable within one year | 42/48 | €220 | €410 | +€189 | +85.8% |
| Trade debts | 44 | - | €410 | +€410 | |
| Suppliers | 440/4 | - | €410 | +€410 | |
| Taxes, remuneration and social security | 45 | €220 | - | -€220 | |
| Taxes | 450/3 | €220 | - | -€220 | |
| Other operating charges | 640/8 | €745 | €763 | +€18 | +2.4% |
| Gross operating margin | 9900 | €1,716 | -€1,126 | -€2,842 | |
| Operating profit (loss) | 9901 | €971 | -€1,889 | -€2,860 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €163 | €102 | -€61 | -37.3% |
| Recurring financial charges | 65 | €163 | €102 | -€61 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €809 | -€1,991 | -€2,800 | |
| Income taxes | 67/77 | €370 | - | -€370 | |
| Profit (loss) for the period | 9904 | €439 | -€1,991 | -€2,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €439 | -€1,991 | -€2,430 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.