BRAZILISS: 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.
BRAZILISS
Largest movements
- Cash +€842
up €842 (+81.7%), from €1,031 to €1,873
mainly Net result for the year (+€3,322) and Trade debts (+€451)
- Deferred charges and accrued income +€216
up €216 (+92.1%), from €234 to €450
- Tangible fixed assets -€160
no longer reported in 2025 (was €160)
- Profit (loss) carried forward +€3,322
up €3,322 (+31.0%), from -€10,732 to -€7,410
- Other debts -€2,876
down €2,876 (-20.2%), from €14,259 to €11,383
- Trade debts +€451
up €451 (+460%), from €98 to €549
- Other operating charges +€967
new in 2025: €967
- Gross operating margin +€507
up €507 (+12.0%), from €4,224 to €4,732
- Depreciation -€154
down €154 (-49.0%), from €314 to €160
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 | €5,625 | €6,522 | +€897 | +16.0% |
| Fixed assets | 21/28 | €4,360 | €4,200 | -€160 | -3.7% |
| Tangible fixed assets | 22/27 | €160 | - | -€160 | |
| Furniture and vehicles | 24 | €160 | - | -€160 | |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €1,265 | €2,322 | +€1,057 | +83.6% |
| Cash at bank and in hand | 54/58 | €1,031 | €1,873 | +€842 | +81.7% |
| Deferred charges and accrued income | 490/1 | €234 | €450 | +€216 | +92.1% |
| Total equity and liabilities | 10/49 | €5,625 | €6,522 | +€897 | +16.0% |
| Equity | 10/15 | -€8,732 | -€5,410 | +€3,322 | +38.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,732 | -€7,410 | +€3,322 | +31.0% |
| Amounts payable | 17/49 | €14,357 | €11,932 | -€2,425 | -16.9% |
| Amounts payable within one year | 42/48 | €14,357 | €11,932 | -€2,425 | -16.9% |
| Trade debts | 44 | €98 | €549 | +€451 | +460% |
| Suppliers | 440/4 | €98 | €549 | +€451 | +460% |
| Other amounts payable | 47/48 | €14,259 | €11,383 | -€2,876 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €160 | -€154 | -49.0% |
| Other operating charges | 640/8 | - | €967 | +€967 | |
| Gross operating margin | 9900 | €4,224 | €4,732 | +€507 | +12.0% |
| Operating profit (loss) | 9901 | €3,910 | €3,604 | -€306 | -7.8% |
| Financial charges | 65/66B | €284 | €282 | -€2 | -0.6% |
| Recurring financial charges | 65 | €284 | €282 | -€2 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €3,626 | €3,322 | -€304 | -8.4% |
| Profit (loss) for the period | 9904 | €3,626 | €3,322 | -€304 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,626 | €3,322 | -€304 | -8.4% |
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 21 October 2026 via checked.be.