INGELBRECHT BRAM: 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.
INGELBRECHT BRAM
Largest movements
- Cash +€34,810
up €34,810 (+814.2%), from €4,275 to €39,085
mainly Net result for the year (+€35,517) and Depreciation (+€2,345)
- Receivables within one year -€1,585
down €1,585 (-16.3%), from €9,705 to €8,120
of which Trade receivables: -€2,050
- Tangible fixed assets -€1,065
down €1,065 (-12.2%), from €8,692 to €7,628
of which Furniture and vehicles: -€2,321
- Reserves +€34,684
up €34,684 (+459.5%), from €7,548 to €42,232
- Tax, wage and social debts -€2,688
down €2,688 (-54.4%), from €4,942 to €2,254
- Other debts +€575
up €575 (+11.5%), from €5,005 to €5,580
- Gross operating margin +€37,053
up €37,053 (+315.0%), from €11,763 to €48,817
- Taxes +€7,330
up €7,330 (+327.0%), from €2,241 to €9,571
- Depreciation +€1,753
up €1,753 (+296.5%), from €591 to €2,345
- Financial charges +€671
up €671 (+2685.7%), from €25 to €696
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 | €23,406 | €56,066 | +€32,659 | +139.5% |
| Fixed assets | 21/28 | €8,692 | €7,628 | -€1,065 | -12.2% |
| Tangible fixed assets | 22/27 | €8,692 | €7,628 | -€1,065 | -12.2% |
| Plant, machinery and equipment | 23 | - | €1,256 | +€1,256 | |
| Furniture and vehicles | 24 | €8,692 | €6,371 | -€2,321 | -26.7% |
| Current assets | 29/58 | €14,714 | €48,438 | +€33,724 | +229.2% |
| Amounts receivable within one year | 40/41 | €9,705 | €8,120 | -€1,585 | -16.3% |
| Trade receivables | 40 | €8,793 | €6,743 | -€2,050 | -23.3% |
| Other amounts receivable | 41 | €912 | €1,377 | +€465 | +51.0% |
| Cash at bank and in hand | 54/58 | €4,275 | €39,085 | +€34,810 | +814.2% |
| Deferred charges and accrued income | 490/1 | €734 | €1,233 | +€499 | +67.9% |
| Total equity and liabilities | 10/49 | €23,406 | €56,066 | +€32,659 | +139.5% |
| Equity | 10/15 | €12,548 | €47,232 | +€34,684 | +276.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,548 | €42,232 | +€34,684 | +459.5% |
| Distributable reserves | 133 | €7,548 | €42,232 | +€34,684 | +459.5% |
| Amounts payable | 17/49 | €10,858 | €8,834 | -€2,024 | -18.6% |
| Amounts payable within one year | 42/48 | €10,658 | €8,834 | -€1,824 | -17.1% |
| Trade debts | 44 | €711 | €1,000 | +€289 | +40.7% |
| Suppliers | 440/4 | €711 | €1,000 | +€289 | +40.7% |
| Taxes, remuneration and social security | 45 | €4,942 | €2,254 | -€2,688 | -54.4% |
| Taxes | 450/3 | €4,942 | €2,254 | -€2,688 | -54.4% |
| Other amounts payable | 47/48 | €5,005 | €5,580 | +€575 | +11.5% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €2,345 | +€1,753 | +296.5% |
| Other operating charges | 640/8 | €524 | €693 | +€169 | +32.2% |
| Gross operating margin | 9900 | €11,763 | €48,817 | +€37,053 | +315.0% |
| Operating profit (loss) | 9901 | €10,648 | €45,779 | +€35,131 | +329.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €25 | €696 | +€671 | +2685.7% |
| Recurring financial charges | 65 | €25 | €696 | +€671 | +2685.7% |
| Profit (loss) for the period before taxes | 9903 | €10,623 | €45,088 | +€34,465 | +324.5% |
| Income taxes | 67/77 | €2,241 | €9,571 | +€7,330 | +327.0% |
| Profit (loss) for the period | 9904 | €8,381 | €35,517 | +€27,135 | +323.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,381 | €35,517 | +€27,135 | +323.8% |
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 9 October 2026 via checked.be.