Centre Auditif Brane: 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.
Centre Auditif Brane
Largest movements
- Cash -€33,867
down €33,867 (-33.6%), from €100,913 to €67,046
mainly Other debts (-€66,168) and Investment in fixed assets (net) (-€28,453)
- Tangible fixed assets +€19,722
up €19,722 (+75.9%), from €25,976 to €45,697
of which Land and buildings: +€32,945
- Stocks and contracts +€5,676
up €5,676 (+103%), from €5,508 to €11,184
- Receivables within one year +€4,087
up €4,087 (+19.9%), from €20,572 to €24,660
of which Trade receivables: +€21,987
- Profit (loss) carried forward +€68,630
up €68,630 (+14,787%), from €464 to €69,094
- Other debts -€66,168
down €66,168 (-71.9%), from €92,000 to €25,832
- Debts after one year -€4,653
down €4,653 (-100%), from €4,653 to €0
- Gross operating margin -€10,818
down €10,818 (-7.7%), from €140,726 to €129,908
- Depreciation -€4,386
down €4,386 (-33.4%), from €13,117 to €8,731
- Taxes -€3,818
down €3,818 (-11.6%), from €33,005 to €29,188
- Financial charges +€2,036
up €2,036 (+350%), from €581 to €2,617
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 | €153,643 | €149,090 | -€4,552 | -3.0% |
| Fixed assets | 21/28 | €25,976 | €45,697 | +€19,722 | +75.9% |
| Tangible fixed assets | 22/27 | €25,976 | €45,697 | +€19,722 | +75.9% |
| Land and buildings | 22 | - | €32,945 | +€32,945 | |
| Plant, machinery and equipment | 23 | €4,356 | €2,921 | -€1,436 | -33.0% |
| Furniture and vehicles | 24 | €21,619 | €9,832 | -€11,787 | -54.5% |
| Current assets | 29/58 | €127,667 | €103,393 | -€24,274 | -19.0% |
| Stocks and contracts in progress | 3 | €5,508 | €11,184 | +€5,676 | +103% |
| Stocks | 30/36 | €5,508 | €11,184 | +€5,676 | +103% |
| Amounts receivable within one year | 40/41 | €20,572 | €24,660 | +€4,087 | +19.9% |
| Trade receivables | 40 | €2,658 | €24,645 | +€21,987 | +827% |
| Other amounts receivable | 41 | €17,914 | €15 | -€17,900 | -99.9% |
| Cash at bank and in hand | 54/58 | €100,913 | €67,046 | -€33,867 | -33.6% |
| Deferred charges and accrued income | 490/1 | €674 | €503 | -€171 | -25.3% |
| Total equity and liabilities | 10/49 | €153,643 | €149,090 | -€4,552 | -3.0% |
| Equity | 10/15 | €1,464 | €70,094 | +€68,630 | +4,687% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €464 | €69,094 | +€68,630 | +14,787% |
| Amounts payable | 17/49 | €152,179 | €78,996 | -€73,183 | -48.1% |
| Amounts payable after more than one year | 17 | €4,653 | €0 | -€4,653 | -100% |
| Financial debts | 170/4 | €4,653 | €0 | -€4,653 | -100% |
| Amounts payable within one year | 42/48 | €147,526 | €78,996 | -€68,530 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €4,538 | €4,653 | +€114 | +2.5% |
| Trade debts | 44 | €17,982 | €16,991 | -€991 | -5.5% |
| Suppliers | 440/4 | €17,982 | €16,991 | -€991 | -5.5% |
| Taxes, remuneration and social security | 45 | €33,005 | €31,521 | -€1,485 | -4.5% |
| Taxes | 450/3 | €33,005 | €31,521 | -€1,485 | -4.5% |
| Other amounts payable | 47/48 | €92,000 | €25,832 | -€66,168 | -71.9% |
| Non-recurring operating income | 76A | - | €785 | +€785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,117 | €8,731 | -€4,386 | -33.4% |
| Other operating charges | 640/8 | €1,651 | €797 | -€855 | -51.7% |
| Gross operating margin | 9900 | €140,726 | €129,908 | -€10,818 | -7.7% |
| Operating profit (loss) | 9901 | €125,957 | €120,380 | -€5,578 | -4.4% |
| Financial income | 75/76B | €93 | €55 | -€38 | -40.9% |
| Recurring financial income | 75 | €93 | €55 | -€38 | -40.9% |
| Financial charges | 65/66B | €581 | €2,617 | +€2,036 | +350% |
| Recurring financial charges | 65 | €581 | €2,617 | +€2,036 | +350% |
| Profit (loss) for the period before taxes | 9903 | €125,469 | €117,818 | -€7,652 | -6.1% |
| Income taxes | 67/77 | €33,005 | €29,188 | -€3,818 | -11.6% |
| Profit (loss) for the period | 9904 | €92,464 | €88,630 | -€3,834 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,464 | €88,630 | -€3,834 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.